麻豆天狼副利院

1. Section 117 of the Higher Education Act (20 U.S.C. §驴1011f), which requires institutions of higher education to disclose foreign gifts and contracts that exceed certain levels; and

2. 20 U.S.C. §驴1132-7, which establishes additional reporting obligations for institutions receiving Title VI international education program funds, specifically for applicable centers and programs.

This regulation applies to all TTUS components that are 鈥渋nstitutions鈥� under 20 U.S.C. § 1011f, and to any TTUS center or program that receives funds under Title VI of the Higher Education Act (20 U.S.C. chapter. 28, subchapter VI).

a. Contract. Any agreement for the acquisition by purchase, lease, or barter of property or services by the foreign source, for the direct benefit or use of either of the parties.

b. Gift. Any gift of money or property.

c. Foreign Source. Includes:

(1) a foreign government, including an agency of a foreign government;

(2) a legal entity, governmental or otherwise, created solely under the laws of a foreign state or states;

(3) an individual who is not a citizen or national of the United States or a U.S. trust territory or protectorate; and

(4) an agent, including a subsidiary or affiliate of a foreign legal entity, acting on behalf of a foreign source.

d. Restricted or Conditional Gift or Contract. Any endowment, gift, grant, contract, award, present, or property of any kind which includes provisions regarding:

(1) employment, assignment, or termination of faculty;

(2) establishment of departments, centers, research or lecture programs, or new faculty positions;

(3) selection or admission of students; or

(4) financial aid (grants, loans, scholarships, fellowships, or other forms) restricted to students of a specified country, religion, sex, ethnic origin, or political opinion.

e. Institution (for Section 117). Any public or private institution (or single campus of a multi-campus institution) in any State that:

(1) is legally authorized to provide postsecondary education;

(2) provides a program awarding a bachelor鈥檚 degree or higher (or at least a 2-year transfer program acceptable for full credit toward such a degree); and

(3) is accredited by a nationally recognized accrediting agency and receives Federal financial assistance (directly or indirectly).

a. Threshold and aggregation (Section 117). A disclosure report is required whenever TTUS or a component institution is owned or controlled by a foreign source or receives a gift from or enters into a contract with a foreign source with a value of $250,000 or more, considered alone or in combination with all other gifts from or contracts with that same foreign source within a calendar year.

b. Filing deadlines (Section 117). Reports are filed with the U.S. Department of Education (ED) on January 31 or July 31, whichever is sooner in relation to the date of receipt of the gift or execution of the contract (or the change in ownership/control).

c. Title VI centers/programs (20 U.S.C. § 1132-7). If a TTUS institution receives Title VI funding for a center or program, and contributions from any foreign government or foreign private-sector corporation or foundation exceed $250,000 in the aggregate during any fiscal year, and the aggregate or a significant part is used by that center or program, the institution must report information consistent with Section 117.

d. Method of submission. ED requires electronic submission through its Section 117 reporting portal at (ED Knowledge Center).

a. Non-government foreign source (unrestricted): Report must include: the aggregate dollar amount of gifts and contracts attributable to a particular country, determined by: country of citizenship (or, if unknown, principal residence) for a natural person; or country of incorporation (or, if unknown, principal place of business) for a legal entity.

b. Foreign government source (unrestricted): Report must include: aggregate amount of gifts and contracts received from each foreign government.

c. Ownership or control by a foreign source: Report must include: identity of the foreign source, the date on which the foreign source assumed ownership or control, and any changes in program or structure resulting from the change.

d. Restricted or conditional gift/contract 鈥� non-government source: Report must include: amount; date; description of conditions or restrictions; and the country attribution.

e. Restricted or conditional gift/contract 鈥� foreign government source: Report must include: amount; date; description of conditions or restrictions; and the name of the foreign government.

a. Public availability. All disclosure reports filed under Section 117 are public records and are posted by ED for public inspection at ForeignFundingHigherEd.gov (ED Knowledge Center).

b. Enforcement. For failures to comply, the Attorney General may bring a civil action at the request of ED to compel compliance. For knowing or willful violations, the institution must pay the full costs to the United States of obtaining compliance, including associated investigation and enforcement costs.

a. Section 117 Coordination: It is considered best practice for each component to identify an individual or office who will be responsible for ensuring compliance with Section 117 and Title VI-related reporting. This person or office will manage portal access and submissions; coordinate with appropriate departments; and maintain a central repository of filed reports and supporting documentation.

b. 麻豆天狼副利院 Institutional Advancement (鈥淭TUS IA鈥�): Identify and track foreign gifts (including through applicable affiliated foundations or intermediaries) and provide required details by internal deadlines and will ensure accounting and gift records are maintained to ensure accurate and timely reporting of covered gifts to the respective accounting office. For components who are not supported by TTUS IA, they must perform these functions through internal processes or procedures to meet the same reporting outcome.

c. Offices of Research / Sponsored Programs / Technology Commercialization / Procurement / Student Billing or Bursar: Identify and track foreign revenue contracts (e.g., research agreements, clinical trials, licenses, fee-for-service, executive education, tuition sponsored by a foreign source) and provide required details by internal deadlines.

d. Accounting Offices: Aggregate and validate foreign source receipts across units; attribute to countries per statute; identify restricted/conditional terms; and coordinate with the Section 117 Coordinator.

e. Office of General Counsel: Advise on determinations of 鈥渇oreign source,鈥� intermediaries/agents, ownership or control, and whether instruments include restricted or conditional terms.

f. Financial Aid Offices: Support FSA identity/portal coordination as needed (hosted by ED鈥檚 Office of Federal Student Aid) and assist with public queries about posted data.

Each component shall maintain an internal calendar to meet the required federal reporting deadlines. This calendar is given as a sample to assist with review and development as needed:

January cycle for previous calendar year

鈥� January 10 鈥� Applicable departments/affiliate entities provide preliminary data to Accounting.

鈥� January 17 鈥� Accounting provides consolidated data to Section 117 Coordinator.

鈥� January 24 鈥� OGC review of any restricted/conditional items, if needed.

鈥� January 31 鈥� ED submission via portal (or next business day if due date falls on a weekend/federal holiday).

July cycle for calendar year to date

鈥� July 10 鈥� Applicable departments/affiliate entities provide preliminary data to Accounting.

鈥� July 17 鈥� Accounting provides consolidated data to Section 117 Coordinator.

鈥� July 24 鈥� OGC review of any restricted/conditional items, if needed.

鈥� July 31 鈥� ED submission via portal.

The Section 117 Coordinator or the component鈥檚 Accounting Office must work with Directors of Title VI-funded centers/programs to identify any contributions from a foreign government or a foreign private-sector corporation or foundation that, in the aggregate, exceed $250,000 during any fiscal year and that are used by the center/program. Required data will be reported consistently with Section 117 through the ED portal.

a. Country attribution. For non-government foreign sources, attribute to country of citizenship/principal residence (for natural persons) or country of incorporation/principal place of business (for legal entities).

b. Intermediaries and affiliates. When a foreign source provides funds via an intermediary (e.g., affiliated foundation, U.S. subsidiary, or other agent), evaluate whether the intermediary is acting on behalf of a foreign source. When in doubt, consult OGC and treat as reportable.

c. Documentation. Units must retain documentation sufficient to substantiate each reported item and its country attribution consistent with TTUS records retention schedules and to respond to potential ED inquiries.