NCA Handbook 3160.01-Donations of Monetary or In-Kind Gifts or

Department of Veterans Affairs

Washington, DC 20420

NCA HANDBOOK 3160.01

Transmittal Sheet

March 3, 2021

DONATIONS OF MONETARY OR IN-KIND GIFTS OR ITEMS OF PERSONAL

PROPERTY

1. REASON FOR ISSUE: To update this handbook to include recently developed

online capabilities to receive monetary gifts and donations, provide guidance on

applying relevant gift and donation handbook requirements to multi-phased donations,

to clarify donation of professional services to benefit historic cemetery resources, and to

reference changes associated with implementing the VA Integrated Financial and

Acquisition Management System (iFAMS).

2. SUMMARY OF CHANGES:

a. This handbook highlights responsibilities related to processing and accepting

donations received through the E-Donations online donation form.

b. NCA migrated to VA’s new financial management system, iFAMS in November

2020. NCA Finance Service (42C) will issue email notifications to iFAMS users to

provide notice or to refer to the NCA Finance Service SharePoint site for NewsFlash

guidance on processing monetary gifts and donations and recording capitalized

assets. NCA Finance NewsFlash information is available on 42C’s SharePoint site:

https://dvagov.sharepoint.com/sites/VACONCA41B/COP/FinanceSvc/default.aspx

c. Updates to reflect current policies and procedures are made throughout.

3. RESPONSIBLE OFFICE: National Cemetery Administration, Office of Finance and

Planning, 810 Vermont Avenue, NW, Washington, DC 20420, is responsible for the

contents of this handbook. Questions may be referred to the Director, NCA Finance

Service.

4. RELATED PUBLICATIONS:

a. NCA Directive 3160 - Gifts and Donations to VA National Cemeteries.

b. NCA Handbook 3160.02 – Standardized Memorial Monuments and Memorial

Plaques, Trees, Benches, and Fallen Soldier Displays.

c. NCA Handbook 3160.03 – Non-Standardized Memorial Monuments,

Commemorative Works, and Carillons.

d. NCA Directive 3170, Ceremonies and Special Events at VA National Cemeteries.

(December 15, 2017).

e. VA Directive 0008 - Developing Public-Private Partnerships with, and Accepting

Gifts from, Non-Governmental Organizations (May 29, 2015).

March 3, 2021 NCA HANDBOOK 3160.01

f. VA Handbook 7002, Logistics Management Procedures (July 10, 2009).

g. VA Financial Policy, Volume V, Chapter 9, General Property, Plant, and

Equipment (May 2017).

h. VA Financial Policies and Procedures, Agent Cashier Accountability Policy,

Volume VII, Chapter 3 (May 2014).

5. RESCISSION: NCA Handbook 3160.1, Gifts and Donations Procedures at VA

National Cemeteries (December 14, 2018).

6. RECERTIFICATION: This publication is scheduled for recertification on or before

the last day of March 2026.

/s/

Ronald Walters

Acting Under Secretary for Memorial Affairs

Distribution: Electronic

March 3, 2021 NCA HANDBOOK 3160.01

TABLE OF CONTENTS

SECTION I – GENERAL GIFT AND DONATION INFORMATION

1. Purpose .................................................................................................................... 1

2. Background ............................................................................................................. 1

3. Definitions ............................................................................................................... 2

4. Scope ....................................................................................................................... 3

5. References ............................................................................................................... 4

SECTION II – INITIAL REVIEW OF DONORS AND DONATIONS [EXCLUDING LAND]

1. Receiving gift and donation offers ........................................................................ 5

2. Donor vetting ........................................................................................................... 5

3. Referring vetted packages for development ......................................................... 6

SECTION III – LAND DONATIONS OR TRANSFERS

1. General Information ................................................................................................ 7

2. Development and decisions on land donations or transfers ............................... 7

3. Referral of actionable land donations or transfers ............................................... 8

4. Processing CFM decisions to accept land donations or transfers ..................... 8

5. Recordation of land donations or transfers ......................................................... 9

SECTION IV – NON-MONETARY IN-KIND GOODS, PROFESSIONAL SERVICES,

AND PERSONAL PROPERTY

1. General Information ........................................................................................ 10

2. Initial assessment of use, condition, or need of non-monetary goods,

services, or personal property regardless of value ...................................... 10

3. Development of offers to donate non-monetary goods, services, or

personal property valued at or above $10,000 .............................................. 11

4. Development of and decisions on offers to donate non-monetary goods,

services, or personal property valued under $10,000 .................................. 12

5. Recording requirements ................................................................................. 13

6. Accounting requirements ............................................................................... 13

SECTION V – MONETARY GIFTS AND DONATIONS

1. General Information ........................................................................................ 14

2. Development of offers of monetary gifts and donations of any value ........ 14

3. Processing decisions on monetary gifts and donations ............................. 15

4. Accounting procedures for accepted monetary gifts and donations and

types of fund accounts ................................................................................... 17

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March 3, 2021 NCA HANDBOOK 3160.01

SECTION VI – OBLIGATION AND EXPENDITURE OF DONATED FUNDS

1. Obligation .............................................................................................................. 19

2. Expenditure ........................................................................................................... 19

SECTION VII –RECORDKEEPING FOR ALL DONATION TYPES ............................. 21

SECTION VIII –HERITAGE ASSETS PROGRAM REPORTING AND

MONITORING .............................................................................................................. 22

APPENDIX A – Options for Gifts and Donations to VA National Cemeteries ........A-1

APPENDIX B – Checklist for Vetting Non-Governmental Organizations Offering

Donations Over $10,000 ........................................................................................... B-1

APPENDIX C – Terms and Conditions of Acceptance of Gifts and Donations .....C-1

APPENDIX D – Sample Letter for Executive Director, OEMI for Approval or

Disapproval of Donor Vetting ...................................................................................D-1

APPENDIX E – Sample Donation Acceptance Letter – Monetary, In-Kind Goods

and Services, Personal Property ..............................................................................E-1

APPENDIX F – Sample Disapproval Letter – Monetary, In-Kind Goods and

Services, Personal Property .....................................................................................F-1

APPENDIX G – Sample Deed of Gift Form for Donation of Heritage Asset .......... G-1

APPENDIX H – VA Forms ..........................................................................................H-1

ii.

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SECTION I – GENERAL GIFT AND DONATION INFORMATION

1. PURPOSE

a. This handbook establishes procedures for the National Cemetery Administration

(NCA) review of proposed monetary donations (made in person, through the mail, or

online) and offers of real property and in-kind goods and services (non-monetary

donations). It also provides updated definitions and procedural guidance and sample

letters and forms in the appendices for use by NCA employees. This handbook applies

to monetary and non-monetary gifts and donations under 38 CFR 38.603.

b. The information in this handbook may be used to assist interested donors

(individuals or organizations) in developing or revising proposals to donate cash, real

property, or non-monetary goods and services in accordance with NCA policy and other

requirements. Donors may request a dedication ceremony or event that NCA may

consider in accordance with other Department of Veterans Affairs (VA) and NCA

policies. This handbook does not incorporate procedures and criteria for offers to

donate standardized memorial monuments, plaques, benches, trees, Fallen Soldier

displays, non-standardized memorial monuments (formerly “commemorative works”), or

carillons, which are provided in two separate handbooks (see transmittal sheet,

RELATED PUBLICATIONS).

d. The statutory authorities for policies contained in this document are found in

sections 2403 and 2407 of title 38 United States Code (U.S.C.). Implementing

regulations are published in section 38.603 of title 38, Code of Federal Regulations.

2. BACKGROUND

a. Generally, NCA is authorized to accept gifts and donations that are beneficial to a

national cemetery or are made for the purpose of beautifying national cemeteries. Such

gifts may include monetary donations, in-kind goods and services, and personal or real

property. In 2016, VA authorized the Under Secretary of Memorial Affairs (USMA), or

USMA’s designee, to solicit gifts and donations. See 38 CFR § 38.603(b). The USMA

may also authorize use of his or her name, the name of the USMA’s designee, the

name of the Secretary, or the name of the Department of Veterans Affairs by an

individual or organization in any campaign or drive for donation of money or articles to

VA for beautifying, or the benefit of, one or more national cemeteries. Requests for

USMA designation to solicit gifts or donations in accordance with § 38.603(b) will be

subject to review by the Principal Deputy Under Secretary for Memorial Affairs.

b. NCA must consider all offers to donate to the administration, in general, or to a

specific cemetery. If the donor expresses intent to donate, NCA employees are

prohibited from referring potential donors and donation offers to other entities, such as

support committees or Veterans Service Organizations.

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3. DEFINITIONS

a. NCA-authorized central office (CO) employee. Means any NCA central office

employee responsible for processing gifts and donations in accordance with this

handbook, to include those designated by the USMA to solicit for gifts and donations as

authorized by 38 CFR § 38.603.

a. Bequest. A disposition in a will that must be referred to VA’s Office of the

General Counsel to determine whether legal obstacles exist in accepting such

donations.

b. Devise. The act of disposing of property, especially real property, by will, which

must be referred to VA’s Office of the General Counsel to determine whether legal

obstacles exist in accepting such donations.

c. Donation. Any property, item, service, or funds given voluntarily in person, by

mail, or online to the VA from an individual or organization without the expectation of

compensation or privileged access in return.

d. General PP&E Land. Land and land rights owned by the Federal Government

acquired for or in connection with items of general property, plant, and equipment

(PP&E). PP&E land differs with stewardship land, which is Federally-owned land or

land rights that are not acquired for or in connection with items of general PP&E.

e. Gift. See definition for Donation.

f. Goods. Tangible products produced for customers.

g. Heritage assets. Property (buildings, landscapes, objects, structures) plant, and

equipment unique for one or more of the following reasons: historical or natural

significance, cultural, educational, or aesthetic value; or significant architectural

characteristics.

h. Land. The solid part of the surface of the earth distinguishable by boundaries or

ownership; excludes natural or depletable resources related to land.

i. Monetary donations. Can be made in person, through the mail, or online in the

form of cash, checks, or bequests and devises of money, which may be:

(1) Specific or Restricted, for which the donor specifies exclusive benefit of a specific

purpose or a particular use of the monetary donation, such as to maintain an accepted

carillon or non-standardized commemorative work.

(2) General or Unrestricted, for which the donor imposes no restrictions or specific

purposes or particular uses.

j. Non-governmental Organization (NGO). Any private or commercial entity, other

than a Government agency (Federal, State, Tribal, local), including but not limited to

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corporations, nonprofit organizations or associations, and international and multinational

organization.

k. Property –

(1) Expendable: Has a life expectancy when put to use of less than two (2) years,

and when put to use, becomes an integral part of another item, thereby losing its

individual identity.

(2) Non-expendable: Limited to an acquisition cost of three hundred dollars ($300) or

more, has a life expectancy of two (2) years or more, and is of a sensitive nature requiring

accountability and control regardless of cost, life expectancy, or maintenance

requirements.

(3) Personal: Property other than real property, which is owned by VA, is moveable

and not affixed or associated to land. Includes VA-owned expendable supplies and

materials (Budget Object Code 20, Supplies and Materials) and other non-expendable

controlled property (Budget Object Code 31, Equipment). Personal property excludes

items such as military equipment, implements of war (e.g., weapons, vehicles, artillery,

etc.), or ordnance, including donations featuring actual or realistic replicas of military

equipment, implements of war, and ordnance, whether for use or display. Exceptions

may be made for weapons incorporated in the Fallen Soldier displays, in accordance with

NCA policy.

(4) Real: All land, buildings, facilities, or other structures, and firmly attached and

integrated equipment. Integrated equipment includes those items permanently installed

or attached, and that have become part of a building or other structure for making the

building habitable or useable.

l. Professional Services. Services donated by persons or businesses, such as tree

trimming, historic preservation services, feasibility studies and construction to rehabilitate

or restore an existing NCA historic asset.

m. Public Private Partnership (P3). A voluntary, collaborative, working relationship

between VA and one or more NGOs in which the goals, structures, governance, and

roles and responsibilities are mutually determined to deliver the best possible services.

n. Securities. Stocks, bonds, or similar assets.

o. Solicited Gifts or Donations. May include monetary gifts, in-kind goods,

professional services, or personal property that are collected or donated because of VA

campaigns or drives for donations to beautify or benefit one or more national

cemeteries.

4. SCOPE:

a. This handbook outlines the procedures and criteria NCA employee and

leadership must follow in reviewing and deciding whether to accept gifts and donations

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of money, in-kind goods and services, and items of personal property. This handbook

also covers gifts and donations solicited by the USMA and those gifts and donations

solicited in the name of the USMA (or designee), VA Secretary, or the Department of

Veterans Affairs.

b. This handbook references actions to vet donors under VA Directive 0008,

Developing Public-Private Partnerships with, and Accepting Gifts from, Non-

Governmental Organizations (May 29, 2015).

c. Also, this handbook requires that NCA refer all offers to donate land to the

Executive Director of the Office of Construction and Facilities Management for review, in

accordance with their delegated authority.

5. REFERENCES:

a. 38 U.S.C. § 2406, Acquisition of Lands.

b. 38 U.S.C. § 2407, Authority to accept and maintain suitable memorials.

c. 38 C.F.R. § 12.24, Operation of lost and found service.

d. 38 C.F.R. § 38.603, Gifts and donations.

e. VA Delegation of Authority Memorandum, Real Property Actions, Excluding

Enhanced Use Leases (January 12 and January 5, 2016).

f. VA Directive, Developing Public-Private Partnerships with, and Accepting Gifts to

VA from, Non-Governmental Organizations (May 29, 2015).

g. VA Handbook 7002, Logistics Management Procedures (July 10, 2009).

h. VA Financial Policies and Procedures, General Property, Plant, and Equipment,

Volume V, Chapter 9, (May 2017).

i. VA Financial Policies and Procedures, Agent Cashier Accountability Policy,

Volume VII, Chapter 3 (May 2014).

j. NCA Directive 3160 – Gifts and Donations to VA National Cemeteries.

k. NCA Handbook 3160.02 – Standardized Memorial Monuments and Memorial

Plaques, Trees, Benches and Fallen Solider Displays.

l. NCA Handbook 3160.03 – Non-Standardized Memorial Monuments,

Commemorative Works, and Carillons.

m. NCA Directive 3170, Ceremonies and Special Events at VA National Cemeteries

(December 15, 2017).

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SECTION II – INITIAL REVIEW OF DONORS AND DONATION OFFERS

(EXCLUDING LAND)

1. Receiving gift and donation offers. Any NCA employee may receive offers of

monetary donations, personal property, in-kind goods, services, and land. For donations

and gifts valued at or more than ten thousand dollars ($10,000), including those solicited

by the USMA or on behalf of VA, NCA must first determine whether a donor meets the

requirements under VA Directive 0008, Developing Public-Private Partnerships with, and

Accepting Gifts from, Non-Governmental Organizations (May 29, 2015). VA’s directive

applies to offers of gifts or donations, which means any property, item, service, or funds,

from non-governmental organizations (NGO), not individuals.

NCA will not require donor vetting for offered donations valued at less than $10,000.

Upon receipt of any written gift or donation offer at or above the $10,000 threshold, the

NCA point of contact (POC) or the appropriate Cemetery Director will:

a. Provide to potential donors the “Options for Gifts and Donations to VA National

Cemeteries” (Appendix A) to inform donors of items NCA may accept as a gift and

general development requirements.

(1) For example, if the donor is offering a standardized memorial monument or

memorial plaque, the POC or Cemetery Director may provide the donor with the

checklist from that handbook and inform the donor of the vetting process in paragraph

(b) of this handbook.

b. Inform potential donors in writing that NCA must first determine whether the

donor meets VA requirements for gift acceptance and obtain information about the

donor and the intended donation or gift for vetting purposes. See Appendix B to

develop donation offers from non-governmental organizations (NGO) valued at or above

$10,000 for vetting purposes.

c. Request a determination from the Executive Director, Office of Engagement and

Memorial Innovation (OEMI), who is responsible for vetting potential donors in

accordance with requirements in VA Directive 0008 - Developing Public-Private

Partnerships with, and Accepting Gifts from, Non-Governmental Organizations (May 29,

2015).

2. Donor vetting. The Executive Director, OEMI, is responsible for vetting all potential

NGO donor entities of money, goods, services, or personal property valued at or above

$10,000. NCA may vet individual donors who meet this monetary threshold as

appropriate.

a. If the donor does not meet VA or NCA policy requirements to establish a

partnership with NCA for gift or donation purposes, the Executive Director, OEMI, will

communicate that determination in writing back to the donor and inform the NCA POC

or Cemetery Directors.

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b. If the donor meets VA and NCA policy requirements, the DUSFP will

communicate that determination in writing back to the NCA POC or Cemetery Director

to continue development of the donation package. See Appendix D – Sample Letter to

Approve/Disapprove Donor.

3. Referring vetted packages for development.

a. For monetary donations and offers of land or in-kind goods and services, the

NCA POC or Cemetery Director will refer the vetted donation package to the

appropriate NCA subject matter office for development in accordance with procedures

in this handbook.

b. For monetary offers of donations received through the U.S. Department of the

Treasury, Bureau of the Fiscal Service Pay.Gov online application, the NCA Finance

Service will refer the vetted donation package to the appropriate NCA subject matter

office for development in accordance with procedures in this handbook.

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SECTION III – DEVELOPMENT AND DECISIONS ON LAND DONATIONS OR

TRANSFERS

1. GENERAL INFORMATION.

a. In accordance with VA delegations of authority, NCA must route all offers to

donate land to the Executive Director of the Office of Construction and Facilities

Management (CFM) for review and decision-making purposes. Land offered for

expansion of an existing national cemetery should be contiguous to the cemetery

boundary. Non-contiguous land may be considered if within a reasonable distance.

Land offered for a new national cemetery must be of size and configuration that would

allow optimum development as a national cemetery, be accessible from public roads,

and have topography suitable for development of gravesites and the placement of

cemetery structures, and be otherwise suitable for the establishment of a national shrine.

Offers of land that are found to be unusable for cemetery development may still be

accepted if the land can be used as a physical buffer from adjacent properties or roads.

b. Land offered as a donation that contains historic resources that have been

determined eligible or potentially would be determined eligible for listing on the National

Register of Historic Places, or are adjacent to designated historic districts for which a

new national cemetery might be considered an inappropriate neighbor through the public

environmental review, shall be thoroughly reviewed by NCA in order to make an

informed determination regarding potential suitability or non-suitability for national

cemetery use.

2. DEVELOPING LAND DONATION AND LAND TRANSFER OFFERS. All such offers

will be processed by NCA Cemetery Development and Improvement Service (CDIS)

through VA CFM, Office of Real Property (ORP).

a. Upon receipt of a proposed gift or donation of land or land transfer, CDIS will first

determine if the land offer is potentially actionable based on whether acceptance would

serve any NCA purpose. If CDIS determines that the land offer is potentially actionable

because acceptance would serve an NCA purpose, CDIS will recommend NCA

leadership conceptually approve the offer and obtain concurrence from the District

Executive Director, Cemetery Operations, and through the Principal Deputy Under

Secretary for Memorial Affairs (PDUSMA) to the USMA.

b. If CDIS determines that the land offer is not actionable because acceptance would

not serve any NCA purpose, CDIS will recommend NCA leadership decline the offer and

obtain concurrence from the District Executive Director, Cemetery Operations, and

through the Principal Deputy Under Secretary for Memorial Affairs (PDUSMA) to the

USMA. If NCA leadership concurs with the recommendation to decline, CDIS or the

appropriate Cemetery Director will communicate that decision to the donor or transferring

entity in writing.

c. For all actionable offers of land, CDIS will:

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(1) Obtain information about the donor or transferring entities and purpose statement

for the land donation.

(2) Inform donors or transferring entities that NCA will make a recommendation to

CFM, VA’s approving authority for all land offers.

(3) Coordinate land evaluation activities, as follows:

(A) For land donations, CDIS will coordinate with VA ORP to ensure completion of all

VA due diligence requirements including appraisal to determine fair market value, land

title, evaluation of any fixed assets or structures, geotechnical studies, environmental

and cultural assessments, plat or boundary survey of the property, appraisals and other

supporting documentation, as required by the National Environmental Policy Act (NEPA),

and National Historic Preservation Act (NHPA). All due diligence activities require

budget and funding approval from NCA Budget Service.

(B) For land transfers from other government entities, coordinate with VA ORP to

ensure completion of all VA due diligence requirements to include obtaining property

book value from transferring entity.

(C) For existing buildings or structures on the proposed land donation, those items

would be evaluated as part of the due diligence cultural assessment, which must be

reviewed by NCA Historical Architect (Design & Construction Service).

(D) Land offers, including the land valuation must be referred to NCA Finance Service

for awareness. NCA Finance Service will refer land offers valued over $100 million

dollars to the VA Financial Policy Office for awareness.

(3) Refer land donation package and recommended action through the chain of

command (Cemetery Operations and DUSFPCO) to the Principal Deputy Under

Secretary for Memorial Affairs (PDUSMA).

3. REFERRAL OF ACTIONABLE LAND DONATIONS OR TRANSFERS. CDIS will

refer actionable land offers along with NCA recommendations and supporting

documentation to the Executive Director of CFM for review and final decision.

4. PROCESSING OF CFM DECISIONS TO ACCEPT LAND DONATIONS OR

TRANSFERS. CDIS will provide the CFM-accepted land donation or transfer package

and supporting documentation to the following NCA offices for action:

a. NCA Finance Service for financial accountability and capitalization purposes.

b. NCA Public Affairs for coordination to develop public notifications, including

media releases, Frequently Asked Questions (FAQs), statements.

c. NCA Executive Correspondence for development of USMA acceptance and thank

you letter.

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d. NCA Legislative and Regulatory Service for congressional notifications and other

stakeholder updates.

e. NCA Budget Service for funding considerations and recording purposes.

f. NCA Budget Service for statistical reporting purposes.

g. NCA History Program for permanent retention in the NCA History Collection

copies of deed records, information about historic assets and other items attached to the

land.

5. RECORDATION OF LAND DONATIONS OR TRANSFERS. NCA Finance

Service will record the description of the parcel, acreage, structures, and land value for

the acquired land in VA’s financial management system. NCA Budget Service will also

record the relevant information in the VA’s Capital Asset Inventory database.

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SECTION IV – NON-MONETARY IN-KIND GOODS, SERVICES, AND PERSONAL

PROPERTY

1. GENERAL INFORMATION.

a. This handbook implements a $10,000 threshold and requires Cemetery Directors

and NCA-authorized central office employees responsible for gift and donation

processing to provide notice of the decision on a donation to their respective District

Executive Director or appropriate NCA leadership to accept gifts and donations valued

under $10,000. Previously, NCA had a tiered approval process for donations valued at

$3,000 and $5,000. Examples of items that can be accepted include, but are not limited

to, memorial or burial flags, flagpoles, or equipment. The USMA is responsible for

deciding whether to accept gifts and donations valued at or above $10,000.

b. All physical items donated, given, or bequeathed to VA national cemeteries must

be in keeping with VA policy and the planned development of the cemetery. Donated

items must enhance the appearance or effectiveness of the cemetery, promote NCA

programs and objectives, be of a quality in nature consistent with the NCA National

Shrine commitment, and be complete and final. NCA will not store or install physical

items that are part of a planned multi-item donation during fund drives or campaigns that

are incomplete or being conducted in stages.

c. If a gift or donation was made for a specific purpose that NCA determines

complies with VA and NCA policy, the donor will be notified that the gift or donation will

be used for that purpose. Offered items will not be accepted if the donation does not

meet VA or NCA gift policies, or will be returned to the donor if the donor’s purpose

cannot be fulfilled. For monetary gifts that the donor restricts for a specific purpose, NCA

will, to the extent feasible, fulfill the donor’s intended purpose and will, at the time of

acceptance, inform donors that residual balances will be made available for general NCA

use. If the donor disapproves of this policy, NCA will return the gift to the donor. If the

donor approves, NCA will transfer residual funds from restricted to general accounts for

general NCA use after the fulfillment of the intended use. Any residual balance of a

fulfilled restricted donation will be transferred to general accounts for general NCA use.

d. VA regulations under 38 CFR 38.603(a) requires that title or ownership of

accepted gifts or donations passes to the United States Government and donors must

relinquish control over future use or disposition of the gift or donation.

2. INITIAL ASSESSMENT OF USE, CONDITION, OR NEED OF NON-MONETARY

DONATIONS OF GOODS, PROFESSIONAL SERVICES, OR PERSONAL PROPERTY

REGARDLESS OF VALUE.

a. For donations offered to the field, Cemetery Directors must complete the following

steps.

(i) Determine whether NCA has need or use for proposed donated item or services.

The Cemetery Director must also determine whether a proposed donation is

unserviceable or cannot be used.

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(ii) If the offered donation is historical in nature, Cemetery Directors must request a

recommendation from the NCA History Program on acceptance of that item.

(iii) If the Cemetery Director finds that offered goods, professional services, or

personal property must be declined, the Cemetery Director will provide notice of the

decision through the District Executive Director and then communicate this decision with

rationale in writing to the donor.

(iv) If the offer is acceptable, the Cemetery Director will continue development of the

donation package in accordance with this handbook.

b. For donations offered to NCA central offices, NCA-authorized employees must

complete the following steps:

(i) Review proposed donated items or services to determine whether the item is

serviceable or can be used.

(ii) If the offered donation is historical in nature, Cemetery Directors must request a

recommendation from the NCA History Program on acceptance of that item.

(iii) If the offered goods, services, or personal property must be declined, the NCA-

authorized central office employee must provide notice of the decision with rationale

through the appropriate senior leader and communicate this decision with rationale in

writing to the donor.

(iv) If the offer is acceptable, the NCA-authorized central office employee will

continue development of the donation package in accordance with this handbook.

3. DEVELOPMENT OF OFFERS TO DONATE NON-MONETARY GOODS,

PROFESSIONAL SERVICES, OR PERSONAL PROPERTY VALUED AT OR ABOVE

$10,000.

a. The Cemetery Director or NCA-authorized CO employee must develop a donation

package that reflects the donor’s input on the following items:

(1) Description of the donor’s purpose for the donation.

(2) Description of the proposed donation (type of good or personal property, nature

of professional services) and how it will be used by or benefit the cemetery.

(3) Description of the condition of the goods or property to be donated, including, if

needed, estimated cost to repair or refurbish goods or property (must be less than the

cost for VA to purchase new).

(4) Estimated value of the goods, professional services, or personal property to be

donated.

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(5) The Cemetery Director or NCA-authorized CO employee may conduct fair market

value or an average cost calculation if needed, including referral to the VA Acquisition

and Material Management Service, to confirm the donor’s valuation of goods, services,

or personal property.

b. If needed, the Cemetery Director or NCA-authorized CO employee may refer

donation packages to other VA and NCA stakeholders for input. Such offices may

include field subject matter experts, VA Construction and Facilities Management, NCA

Design and Construction Service, NCA History Program, or NCA District Engineers.

c. The Cemetery Director or NCA-authorized CO employee must assemble the

completed donation package, along with a recommendation, and all supporting

documentation that includes: Terms and Conditions of Acceptance, Sample Decision

Letters, and VA Form 2237, Request, Turn-In and Receipt for Property or Service. See

Appendices C through H. The package must be routed as soon as possible to the

following offices for review and recommendations for a decision by the USMA:

(1) District Executive Director

(2) Executive Director, Cemetery Operations

(3) Deputy Under Secretary for Field Programs and Cemetery Operations

(4) Executive Director, Office of Engagement and Memorial Innovation

(5) Deputy Under Secretary for Finance and Planning/CFO

(6) Principal Deputy Under Secretary for Memorial Affairs

d. The USMA will communicate in writing to the donor the decision to accept an

offered non-monetary donation. The USMA’s decision letter will be provided to the field

offices that provided input on the donation.

(1) If the USMA accepts the donation, a copy of the acceptance letter must be

provided to NCA Finance Service for recordation purposes.

e. For offers to donate non-monetary goods, services, or personal property valued at

or above $10,000, NCA-authorized central office employee must follow the development

process provided in paragraphs 3. a through d of this section.

(i) Concurrence packages for USMA review that are developed by central office

employee may be routed to other offices as appropriate.

4. DEVELOPMENT OF AND DECISIONS ON OFFERS TO DONATE NON-

MONETARY GOODS, PROFESSIONAL SERVICES, OR PERSONAL PROPERTY

ITEMS VALUED UNDER $10,000.

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March 3, 2021 NCA HANDBOOK 3160.01

a. The Cemetery Director or NCA-authorized CO employee must develop a donation

package with input from donors that includes a description of the purpose for and type of

the donation, as well as, cost estimates of the value of the goods, professional services,

or personal property to be donated.

b. If needed, the Cemetery Director or NCA-authorized CO employee may refer

donation packages to other VA and NCA stakeholders for input. Such offices may

include VA Construction and Facilities Management, NCA Design and Construction

Service, NCA History Program, or NCA District Engineers.

c. The Cemetery Director or NCA-authorized CO employee will inform the donor in

writing of the decision to accept or disapprove the proposed donation. Donors who state

a specific purpose for their donation that complies with this handbook, will be informed in

the acceptance letter that NCA will fulfill that purpose. See Appendices C through H for

Sample letters of Acceptance or Disapproval of Non-Monetary Goods, Services, or

Personal Property.

d. The Cemetery Director or NCA-authorized CO employee must provide the donor

with the valuation, letter of acceptance, and condition of acceptance for the donor’s

signature.

5. RECORDING REQUIREMENTS:

a. For all accepted donations of non-expendable property, the Cemetery Director or

NCA-authorized CO employee must complete VA Form 2237 for equipment and

inventory listing (EIL) purposes and submit it to the VHA Chief Logistics Officer. The

Cemetery Director or NCA-authorized CO employee must also provide the completed

form to NCA Finance Service.

b. The Cemetery Director or NCA-authorized CO employee must record accepted

donations in the cemetery or CO donation log.

c. The Cemetery Director or NCA-authorized CO employee must submit to NCA

Agent Cashier an email that includes the supporting documentation for the accepted

donation package within 15 business days from acceptance.

6. ACCOUNTING REQUIREMENTS: NCA Finance Service will:

a. Determine what donation information needs to be recorded in the appropriate

accounting system.

b. If needed, contact the Cemetery Director to complete additional capitalization

requirements for all accepted non-monetary donations valued at or over one million

dollars ($1M).

c. Provide the Cemetery Director or designee with a VA Form 1027, Field Service

Receipt – General of the accounting (by electronic or regular mail). See Appendix H.

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March 3, 2021 NCA HANDBOOK 3160.01

SECTION V – MONETARY GIFTS AND DONATIONS

1. GENERAL INFORMATION.

a. NCA may accept monetary donations that meet a specified intent or purpose. If

NCA cannot fulfill that intent or purpose, donors may be encouraged to designate a

donation for general or unrestricted to allow NCA to use the gift for the benefit of one or

more national cemeteries.

b. For restricted monetary donations, NCA will fulfill the donor’s specified purpose or

instructions to the extent they are practicable and do not violate VA or NCA policies.

This includes but is not limited to maintenance donations for accepted carillons and non-

standardized commemorative works.

c. At the time of acceptance, NCA will inform donors that if NCA is unable to fulfill the

donor’s specified purpose or instructions for the donation, NCA may ask the donor to

allow the funds to be used for another purpose or as an unrestricted monetary donation.

In these instances, if the donor does not agree to a general or unrestricted monetary

donation, NCA will return the donation.

d. VA does not have the authority to provide donors with goods and services in

exchange for contributions. If it is believed that VA provided the donor with goods or

services in exchange for monetary contributions, NCA must contact District Counsel or

VA’s Office of the General Counsel for further instructions prior to the USMA signing a

letter of acceptance.

e. NCA is prohibited from referring accepted donated funds to other organizations,

such as VHA, VBA, NCA support committees, or Veterans Service Organizations.

2. DEVELOPMENT OF OFFERS OF MONETARY GIFTS AND DONATIONS OF

ANY VALUE.

a. The Cemetery Director or NCA-authorized CO employee must develop a donation

package with input from donors that addresses the following criteria:

(1) Description of donor’s intent that clearly states whether the gift is to be restricted

to a specific purpose, or unrestricted and can be used for any allowed purpose.

(2) Converted securities, stocks, bonds, or similar assets to cash or check.

(3) Donations intended for a cemetery under construction should be temporarily

placed in the Central Office account (8129S) earmarked for the specific cemetery until

the budget account is established in the finance management system.

(4) If the donation is of a will or bequest, the offer must be referred to VA’s Office of

the General Counsel to determine whether legal obstacles exist in accepting such

donations.

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March 3, 2021 NCA HANDBOOK 3160.01

b. If the Cemetery Director collects unclaimed money that is left anonymously on

cemetery property (for example, at gravesites in VA national cemeteries), funds of

unknown ownership must be remitted to the NCA Agent Cashier for deposit in a 90-day

suspense account (36F3875 Budget Clearing/Suspense Account).

(1) If ownership is established, the NCA Agent Cashier will release funds using VA

Form 2064, Authority to Release and Ship Effects and Funds.

(2) If ownership of unclaimed money received at a specific cemetery is not

established after 90 days, the NCA Agent Cashier will deposit the funds into the 8129G

fund account of that specific cemetery for use at that cemetery. See, 38 C.F.R. §12.24,

Operation of lost and found service.

c. NCA Finance Service will refer to Cemetery Directors E-Donations received

through U.S. Department of the Treasury, Bureau of the Fiscal Service Pay.Gov

application that are incomplete or require additional discussion with donors prior to

being recorded in the intended gift fund account.

3. PROCESSING DECISIONS ON MONETARY GIFTS AND DONATIONS.

The Cemetery Director or NCA-authorized CO employee must secure all monetary

donations either in a locked safe or secure desk drawer. Generally, NCA may collect

funds and provide donors with a temporary receipt prior to completion of necessary

development, deposit in the appropriate fund account, and issuance of the final decision

to accept the monetary donation. E-donations are processed differently, as described in

subparagraph (g).

a. For all monetary donations, the Cemetery Director or NCA-authorized CO

employee must within one day of receipt of funds, provide the donor with VA-Form 10-

2815, Temporary Receipt for Funds, acknowledge receipt of funds in the Intergrated

Financial Acquisition and Management System (iFAMS), and remit donated funds to the

NCA Agent Cashier for deposit in the Cemetery Gift Fund. Use the mailing addresses

below to send monetary donations to NCA Agent Cashier.

(1) For United Parcel Services (UPS) or FedEx mail:

National Cemetery Administration

ATTN: Agent Cashier

75 Barrett Heights Road, Suite 309-F

Stafford, Virginia 22556

(2) For all other mail:

National Cemetery Administration

ATTN: Agent Cashier

P.O. Box 335

Garrisonville, Virginia 22463-0335

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March 3, 2021 NCA HANDBOOK 3160.01

b. The NCA Agent Cashier will deposit funds to the National Cemetery Gift Fund

account established with Treasury and issue to the Cemetery Director VA Form 1027,

Field Service Receipt – General.

c. For monetary donations of less than ten thousand dollars ($10,000), the

Cemetery Director or NCA-authorized CO employee must provide the donor with written

notification of NCA’s final acceptance of the donation must within one week of receiving

VA Form 1027. The communication must include the amount of the tax-deductible

monetary donation and a statement that no goods or services were provided by VA in

return for the monetary donation.

(1) A copy of the Cemetery Director’s or NCA-authorized CO employee’s acceptance

letter must be provided to NCA Finance Service for recordation purposes.

d. For monetary donations of ten thousand dollars ($10,000) or greater, the

Cemetery Director must assemble the completed donation package, along with his or her

recommendation, and all supporting documentation that includes: Approval Letter for

Vetted Donor NGO, Sample Decision Letters, and Terms and Conditions of Acceptance.

See Appendices C through H. The package must be routed to the following offices for

review and recommendations for a decision by the USMA within one week of receipt of

VA Form 1027:

(1) District Executive Director

(2) Executive Director, Cemetery Operations

(3) Deputy Under Secretary for Field Programs and Cemetery Operations

(4) Executive Director, Office of Engagement and Memorial Innovation

(5) Deputy Under Secretary for Finance and Planning/CFO

(6) Principal Deputy Under Secretary for Memorial Affairs

e. For monetary donations valued at or above $10,000, NCA-authorized central

office employee must follow the development process provided in paragraph 2. d. of this

section.

(i) Concurrence packages for USMA review that are developed by central office staff

may be routed to other offices as appropriate.

f. The USMA’s decision to accept monetary donations at or above $10,000 will be

communicated to the donor in writing. The communication must include the amount of

the tax-deductible monetary donation and include a statement that no goods or services

were provided by VA in return for the monetary donation. See Appendix F, Sample

Donation Acceptance Letter.

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March 3, 2021 NCA HANDBOOK 3160.01

(1) Copies of the USMA’s acceptance letter must be provided to the Cemetery

Director NCA-authorized CO employee and the NCA Finance Service for recordation

purposes.

g. NCA Finance Service will provide information to the National Cemetery, District

Office or Central Office POC on the receipt and acceptance of monetary donations

received through the U.S. Department of the Treasury, Bureau of the Fiscal Service

Pay.Gov application.

4. ACCOUNTING PROCEDURES FOR ACCEPTED MONETARY GIFTS AND

DONATIONS AND TYPES OF FUND ACCOUNTS.

a. Cemetery Directors or an NCA-authorized CO employee must coordinate with the

NCA Agent Cashier to account for accepted monetary donations that are maintained in

distinct accounts based on the restricted or unrestricted nature of the donation. For E-

Donations, NCA Finance Service accounts for monetary gifts and donations that have

been accepted on behalf of a cemetery, in accordance with the guidance below. Each

national cemetery maintains restricted and unrestricted gift funds, and monies donated

for the benefit of a specific national cemetery must be payable to that cemetery and

maintained in either that cemetery’s restricted or unrestricted gift fund. Monies donated

without any restriction for the benefit of a specific cemetery, or to NCA in general, are

maintained in NCA’s centralized restricted or unrestricted gift fund depending on the

intended purpose and nature of the donation.

b. NCA Agent Cashier must complete the following actions for accepted monetary

gifts and donations:

(1) Deposit and record in the appropriate National Cemetery Gift Fund Account

within one business day of receipt.

(2) Scan and record deposits for check donations in Treasury’s Over-the-Counter

Channel (OTCnet). Cash donations must be hand carried and deposited in NCA’s

account with Treasury at a local bank.

(3) Record deposits into the financial system within the same month the

transactions were recorded into OTCnet.

(4) Maintain a log of all restricted and unrestricted donations.

(5) Prepare and return a final receipt - VA Form 1027, Field Service Receipt, to the

submitting cemetery within one business day of the deposit. The completed VA Form

1027 will indicate the Fund (8129S or 8129G), Budget Object Code, Fiscal Year (94) the

fund was established, and Revenue Source Code. See Appendix H.

(6) Retain in the Gift Fund file copies of: VA Form 10-2815, Temporary Receipt of

Funds; VA Form 1027, Field Service Receipt – General; VA Form 1011, Record of

Shipment of Valuables; USMA’s approval letter to donor (for monetary donations equal

to or greater than $10,000) or Cemetery Director’s acceptance letter (for donations less

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March 3, 2021 NCA HANDBOOK 3160.01

than $10,000); and the NCA Agent Cashier template will be maintained in the Gift Fund

file. See Appendix H.

(7) Securities remitted to the NCA Finance Service will be redeemed in accordance

with established procedures, and the proceeds credited to the appropriate National

Cemetery Gift Fund. NCA Agent Cashier will return a final receipt (VA Form 1027) to

the cemetery indicating the Fund, Budget Fiscal Year (94), Revenue Source Code

(RSC), and Fund Control Point (FCP).

b. Types of cemetery gift fund accounts.

(1) The U.S. Department of the Treasury symbol for the National Cemetery Gift Fund

is 36X8129, which is a no-year account and includes two sub funds. NCA has further

established the following two sub funds for each national cemetery and NCA Central

Office:

(A) Sub Fund 8129S is for Specific or Restricted Donations. This fund account is

used for donations of carillons, inscriptions on gifts, or gifts carrying out a donor’s

specific purpose or use. Restricted funds are deposited into this account (8129S) by the

NCA Agent Cashier and are limited to the use of the donor’s intent.

(B) Sub Fund 8129G is for General or Unrestricted Donations. This fund account is

used for donations that are unrestricted in purpose or use. Unrestricted funds are

deposited into this account (8129G) by the NCA Agent Cashier and are primarily

available to expend for the benefit of national cemeteries, and may be used for the

beautification or benefit of the cemetery designated by the donor or the benefit of the

National Cemetery Administration if so designated by the USMA.

(2) The sub fund accounts for NCA Central Office (station 101) serve as centralized

accounts for restricted (8129S) and unrestricted (8129G) monetary donations for

expenses at NCA Central Office or any national cemetery. This may include monetary

donations received by NCA central offices, including but not limited to OEMI, Veterans

Legacy Program, or by USMA-authorized solicitation.

(3) As permitted under 38 CFR 38.603(a), VA has the authority to control the future

use or disposition of gifts and donations that it is not expressly prohibited from under the

regulation.

c. If the USMA seeks to transfer any funds from any cemetery 8129G account(s)

into the centralized (station 101) general sub-fund account, the USMA’s staff must

provide written notice with rational to the appropriate Cemetery Director(s) and NCA

Finance Service prior to effectuating the transfer.

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March 3, 2021 NCA HANDBOOK 3160.01

SECTION VI – OBLIGATION AND EXPENDITURE OF DONATED FUNDS

1. OBLIGATION. The establishment of obligations under National Cemetery Gift Fund

(8129) must be handled in the same manner as all other funds for a single acquisition

and in accordance with the monetary threshold authorizations defined in this handbook.

Purchase card orders or requisition requests are submitted through the appropriate

financial management system and the number of approvals necessary are required

dependent on contractual or non-contractual procurement of goods and/or services.

a. If the donor has specified or restricted use of funds, the Cemetery Director must

obligate funds against the correct account and indicate whether a donor’s specified

intent for donated funds is fulfilled.

b. If the donation is general or unrestricted, the Cemetery Director or NCA-

authorized CO employee must indicate that the donated funds are for general use (e.g.,

“cemetery beautification”).

(i) If the Cemetery Director seeks to obligate general or unrestricted funds at or

above the $10,000 threshold, the Cemetery Director must first submit a decision

memorandum to the District Executive Director for approval.

(ii) If the NCA-authorized CO employee seeks to obligate general or unrestricted

funds of any amount, the NCA-authorized CO employee must first submit a decision

memorandum to the Principal Deputy Under Secretary for Memorial Affairs for approval.

c. If the USMA seeks to transfer general or unrestricted funds for a specific purpose

from the 8129G fund for any cemetery, the USMA’s staff must:

(i) Communicate that information to the affected cemeteries and District offices.

(ii) Provide NCA Finance and Budget Service with written notice with rationale for

the transfer from the affected cemetery’s 8129G account to the centralized (station 101)

general sub-fund. The written notification must be uploaded as an attachment in the

appropriate financial management system.

d. If the USMA seeks to obligate general or unrestricted funds for a specific purpose

from the centralized (station 101) gift fund, the USMA’s staff must provide written notice

with rationale to NCA Finance Service prior to effectuating the obligation.

e. NCA is prohibited from referring donated funds to other organizations, such as

VHA, VBA, support committees, or Veterans Service Organizations.

2. EXPENDITURE. Certain requirements must be met for expenditure of restricted

monetary donations intended for a specific purpose.

a. The Cemetery Director may expend general or unrestricted funds (8129G) based

on a documented, bona fide cemetery need that must be consistent with VA and NCA

financial policies. Similarly, NCA-authorized CO employees may expend general

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March 3, 2021 NCA HANDBOOK 3160.01

station 101 funds in the same manner as Cemetery Directors. There is no time limit on

the use of these funds.

(1) Examples of appropriate expenditures include:

(A) Tissues, bottled water, and umbrellas to comfort grieving family members of

decedents interred in a national cemetery.

(B) Routine, but non-recurring maintenance and repair work that occurs at no fixed

time interval or on an as needed basis. The work may or may not result in an

upgrading, enhancement, or change of function to an element of the cemetery.

(2) Examples of inappropriate expenditures include:

(A) Snacks and refreshments for NCA employees, support committees, and families

of deceased individuals (except as provided in paragraph B.(1)(A));

(B) Annual dues for membership in professional organizations;

(C) Paid advertisements for employee recruitment;

(D) Employee health, morale, and welfare activities; and

(E) Dedication ceremonies.

b. Restricted funds are monitored closely and are expected to deplete when the

donor’s intent is fulfilled. If restricted funds remain on-hand and are inactive for more

than one year, the Cemetery Director, District Executive Director, NCA-authorized CO

employee, or USMA must assess the need or feasibility of expending funds for the

purpose specified by the donor.

(1) If the Cemetery Director, District Executive Director, NCA-authorized CO

employee, or USMA fulfills the donor’s intent and finds there is no need or it is not

feasible to expend remaining restricted donated funds (8129S), they must transfer the

funds regardless of the dollar amount to the general or unrestricted account (8129G).

Such transfers must be completed by submitting a memorandum to the NCA Agent

Cashier.

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March 3, 2021 NCA HANDBOOK 3160.01

SECTION VII – RECORDKEEPING FOR ALL DONATION TYPES

1. Required contents for cemetery, district, and National Cemetery

Administration Central Office (NCACO) gifts and donations file. Each cemetery

and NCACO must maintain a detailed record of all donations to and expenditures from

the National Cemetery Gift Funds. The records must be sufficient to support an audit

trail of all activity including obligation or purchase card order approvals. NCA Finance

Service will request documentation for audit reviews.

2. The following documentation must be retained by each cemetery.

a. Original written offers.

b. If the accepted donation is a historical item, the Cemetery Director or NCA-

authorized CO employee should refer the original offer and acceptance documentation to

the NCA History Program.

c. Copies of all communications with the donor, to include the USMA and

Cemetery Director or NCA-authorized CO employee decision letters for accepted or

declined offers, memoranda of agreements, etc.;

d. Copies of all recommendations made for donation offers that are forwarded to the

USMA, Cemetery Director, or other authorized NCA employee for a decision;

e. For accepted monetary donations, the Cemetery Director or authorized NCA

employee must retain a copy of VA Form 10-2815, Temporary Receipt for Funds, and

VA Form 1011, Record of Shipment of Valuables;

f. For cash donations, records showing transferal to the NCA Agent Cashier and

receipt returned to the cemetery, and VA Form 1027, Final Receipt of Funds; and

g. Copies of the Deed of Gift (Appendix G) for each historical donation that includes

signatures by the donor and NCA Recipient, and a description of the materials conveyed

to the ownership of the U.S. Government.

3. Cemetery Directors must establish and maintain a Gifts and Donations Record

Book that includes details on each accepted gift donated to a particular cemetery and

donor identity (unless donor anonymity is requested). The Gifts and Donations Record

Book must be maintained in a public area of the administration office or other suitable

public space. Recorded information must, at a minimum, identify the donor (unless the

donor has requested anonymity) and provide a description of the gift, actual or

estimated value, and the date of donation. NCA Agent Cashier will maintain a

corresponding gifts and donations log and file for all accepted donations to NCA.

4. NCA Finance Service will maintain records of USMA initiated transfers of cemetery

general funds into the centralized account as well as expenditures of such funds.

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March 3, 2021 NCA HANDBOOK 3160.01

SECTION VIII – HISTORIC ASSETS REPORTING

1. General Information. NCA is required to report and track its historic properties,

which includes memorial monuments installed in VA national cemeteries, soldiers’ and

government lots. This group of assets generally encompass objects that

commemorate large military conflicts or military events, as well as groups of

individuals. These properties do not include Government-furnished headstones or

markers, private grave markers, or ornamental landscape features.

2. The NCA History Program must:

(1) Submit a list of NCA historic properties annually each December to the VA Office

of Construction and Facilities Management (CFM) for inclusion in the “Inventory of

Historic VA Facilities”;

(2) Maintain NCA’s permanent inventory of historic and non-historic artifacts (such as

archival materials, objects, library items,) that are donated to specific cemeteries or the

History Program;

(3) Advise on the accuracy of contents in VA’s capital asset inventory Capital

Asset Inventory database and notify NCA Budget Service of needed updates in

accordance with VA Financial Policy, Volume V, Chapter 14, Heritage Assets and

Stewardship Land;

(4) Refer any potential new donations of historic materials to the NCA Historians or

other NCA employees designated by the Deputy Under Secretary for Field Programs

and Cemetery Operations responsible for reviewing such offers and notifying

appropriate District Executive Director of the referral;

(5) Assist District Executive Directors, Cemetery Directors, and NCA-authorized CO

employees, to execute Deed of Gift documentation for any accepted historical asset

donations; and

(6) Communicate acceptance of donated heritage assets with the appropriate

District Office and NCA Finance and Budget Services.

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March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX A – Options for Gifts and Donations to VA National Cemeteries

Department of Veterans Affairs

National Cemetery Administration

Gifts and Donations to VA National Cemeteries

VA is authorized under sections 2406 and 2407 of title 38, United States Code to

request (solicit) and accept gifts and donations, as well to solicit gifts and donations for

the benefit or beautification of our national cemeteries. Potential donors may review the

information below to decide the type of gift or donation they want to make and

understand NCA review and acceptance procedures for proposed donations.

TYPES OF DONATIONS

 Monetary (cash, checks, bequests)

 Non-monetary (goods/personal property: equipment or professional services: e.g.

historic preservation restoration, landscaping)

 Land (real property)

 Carillon (bell tower); requires maintenance fund donation.

 Standardized memorial monuments (cut-stone or natural boulder of a specified size

that contains an incised inscription or a memorial plaque to honor military service in

the U.S. Armed Forces by groups or organizations or members of groups or

organizations physically interred in that national cemetery. It is not to be used to

honor individuals or civilian service however notable or patriotic.) Standardized

memorial monuments have a uniform appearance that enables a streamlined

approval process; it allows donors to quickly achieve the commemorative intent

contemplated in their donation.

 Non-standardized commemorative works (unique and substantial statue, sculpture,

monument, plaque, structure, or landscape feature with dimensions and design

complexity that exceed the specifications for a standardized memorial monument.)

A non-standardized commemorative work is considered an improvement to real

property and is designed to perpetuate the memory of a branch or major unit of the

U.S. Armed Forces or similar group, war, major military conflict, or significant event

related to war or military conflict, or other significant element in American history.

Requires maintenance-fund donation.

 Fallen Soldier displays, memorial trees, benches, and plaques.

GENERAL REVIEW AND DECISION-MAKING PROCESS

 RECEIPT OF OFFER: NCA will request information from the donor, such as

organization contact information, partners contributing to the donation, and technical

information with narrative describing the purpose of the donation, and any

relationships with the cemetery’s support or friends’ group.

 DEVELOPMENT: NCA will provide vetted donors with specific information relative to

the type of donation they wish to make. NCA officials will work with donors to

develop proposals that may require items including narrative statements about the

donation, inscription information, technical drawings, cost estimates, proof of

insurance, maintenance endowment agreements, and schematics.

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March 3, 2021 NCA HANDBOOK 3160.01

 DECISION: NCA will work with donors to finalize proposals and, if applicable,

inscription content and design specifications to support NCA’s decision for

acceptance. Decisions will be communicated in writing to donors.

 DELIVERY/INSTALLATION/EXPENDITURE: The donor will be required to provide

all funds necessary for installation and agree that the donation becomes the property

of the U.S. government upon acceptance.

A-2

________________________________________

______________________________________________________________________

March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX B – Checklist for Vetting Non-Governmental Organizations Offering

Donations Over $10,000

[INSERT NAME OF NCA EMPLOYEE CONDUCTING INTAKE, CEMETERY

LOCATION, AND DATE]

Donor Organization Name: ________________________________________

Point of Contact (POC) Name: ________________________________________

POC Phone Number / Email address: ________________________________________

Mailing Address: ________________________________________

Type of Donor Organization and Operating Status (check all that apply):

Veterans Service Organization _____

Faith-Based Service Organization _____

Not-for-profit organization _____

Community-based Organization _____

Charitable Organization _____

National Organization _____

For-profit / Commercial Entity _____

International Organization _____

Active / Inactive (circle one)

Description of Organization’s Mission, Purpose, or Goals (provide details)

 Does the donor organization’s mission align with NCA’s mission and purpose? YES / NO (circle one)

 Does the donor organization serve Veterans, Servicemembers and their family members? YES / NO

(circle one)

 Does the donor organization have an existing partner or donor relationship with NCA? YES / NO

(circle one)

 Would partnership with the donor result in a conflict of interest or present litigation risks to VA? YES /

NO (circle one) If YES, provide rationale:

Donation Type / Purpose of Donation (check all that apply; provide details):

Monetary gift _____

Memorial Plaque _____

Goods _____

Memorial Tree _____

Services _____

Memorial Bench _____

Carillon _____

Commemorative work _____

Standardized Memorial Monument _____

Fallen Soldier Display _____

B-1

________________________________ _______________________________

March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX C – Terms and Conditions of Acceptance by Gifts and Donations

[Insert VA seal and relevant national cemetery letterhead. Signatures continued on C-2.]

I, as the [Donor OR officer of recognized representative of NAME OF DONOR

ORGANIZATION], certify and agree [on behalf of the organization] to the following

terms and conditions that relate to the donation of [SPECIFY DONATION TYPE] to

[INSERT NAME OF NCA National Cemetery OR NATIONAL CEMETERY

ADMINISTRATION].

1. The acceptance of the [SPECIFY DONATION TYPE AND VALUATION] by the

National Cemetery Administration (NCA) is subject to the provisions of 38 U.S.C. §

2407 and 38 CFR § 38.603 as well as VA and NCA policies.

2. Title to the [SPECIFY DONATION TYPE] passes to and is vested in the United

States, and the donor relinquishes all control over the future use or disposition of the gift

or donation.

3. As of the date of this agreement, NCA accepts the donor’s [SPECIFY DONATION

TYPE VALUATION].

4. The accepted donation will be used for [SELECT ONE]

_______ General or unrestricted use by NCA.

_______ Specific or restricted use [INSERT DESCRIPTION OF DONOR’S

INTENDED USE]

5. NCA must find that all offered donations of personal property or goods are

serviceable and in good working condition.

6. The donor is responsible for all work and associated costs for transporting, installing,

and finishing the installation of accepted donations. The donor is responsible for repairs

or replacement related to damage to cemetery features and infrastructure caused by the

installation of the donated item including, but not limited to: turf and landscaping; walks;

curbs and gutters; street paving; and utility and service lines.

7. The design plans and exact location for placement of the donation must be approved

in advance by the Cemetery Director.

8. NCA will provide reasonable care and maintenance of the donated item and

accountability of the gift.

We agree to the above conditions:

Printed Name of Donor Title

Representative or Officer

C-1

________________________________ _______________________________

March 3, 2021 NCA HANDBOOK 3160.01

Signature of Donor, Representative or Date

Officer

Signature of Cemetery Director or Date

NCA-authorized CO employee

C-2

March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX D – Sample Letter for Executive Director, OEMI for Approval or

Disapproval of Donor Vetting

[Insert VA seal and letter head for Executive Director, OEMI]

[Date]

[Donor or POC Name]

[Title, if any]

[Street Address]

[City, State, Zip code]

Dear [Name of Donor or Donor Representative]:

Thank you for [“your offer to donate” OR “the offer to donate, on behalf of (Donor

name)], the [SPECIFY donation type], valued at [SPECIFY monetary estimate] to the

Department of Veterans Affairs (VA) [name of VA National Cemetery or National

Cemetery Administration].

I am responding because I am responsible for the initial review of offers from potential

donors under VA policies for developing responsible public-private partnerships with

non-governmental organizations. As part of NCA’s due diligence, I must review all

donation offers valued at or above $10,000, taking into consideration factors such as

donor suitability and whether acceptance of the proposed donation would be consistent

with applicable legal authorities, VA core values, and available resources.

APPROVAL

Based on the information you provided about the proposed donation, I find that

partnering with you [“your organization” OR “the donor”] would advance our shared

mission to honor our Nation’s fallen heroes. I request that you please work with the

leadership at [name of VA National Cemetery OR NCA POC] to complete the donation

review and decision process.

DISAPPROVAL

Based on the information you provided about the proposed donation, I find that

partnering with you [“your organization” OR “the donor”] [“presents a conflict of

interests” OR “would not advance our shared mission to honor our Nation’s fallen

heroes” OR “would drain NCA resources away from our mission to meet the burial

needs of our Veterans” OR SPECIFY RATIONALE]. I understand this may not be the

result you seek but hope you understand our obligation to adhere to VA’s policies that

ensure we meet our primary purpose of serving Veterans.

Thank you for your interest in support of VA and the National Cemetery Administration.

Sincerely,

NAME

Executive Director, Office of Engagement and

Memorial Innovation

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March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX E – Sample Donation Acceptance Letter – Monetary, In-Kind Goods and

Services, Personal Property

[Insert VA seal. Additionally, for accepted donations valued at or above $10,000,

please use letterhead for the Under Secretary for Memorial Affairs (USMA) for USMA

signature. For accepted donations valued less than $10,000, please use letterhead for

the appropriate VA national cemetery for signature by that Cemetery Director.]

[Date]

[Donor or POC Name]

[Title, if any]

[Street Address]

[City, State, Zip code]

Dear [Donor or POC name]:

Thank you for your offer [OR the request, on behalf of the [Donor name], to donate

[SPECIFY DONATION TYPE and DESCRIPTION OF INTENDED PURPOSE] for

[INSERT NAME OF VA National Cemetery or National Cemetery Administration]. I am

writing to inform you that your proposed donation was accepted.

For your records, we have enclosed a receipt for donated funds in the amount of

[specify dollar amount], which is tax-deductible. We confirm that no goods or services

were by provided by VA in return for your monetary donation. For our records, we ask

that you please sign, date, and return the enclosed form “Terms and Conditions of

Acceptance of Gifts and Donations” to address shown above. [SEE APPENDIX C OF

THIS HANDBOOK]

[ONLY FOR MONETARY DONATIONS: Please note NCA will, to the extent practicable

and in accordance with VA and NCA policy, fulfill the donor’s intended purpose for

monetary donations. Once fulfilled, any residual balances of such donations will be

transferred for general use.]

If you have any questions, please contact the Director of [INSERT NAME OF

NATIONAL CEMETERY] by phone [INSERT PHONE NUMBER], or by e-mail at

__________________[email protected].

Sincerely,

[Name]

[donation at or over $10K] Under Secretary for Memorial Affairs OR

[donation under $10K] Cemetery Director or NCA-authorized CO employee

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March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX F – Sample Disapproval Letter – Monetary, In-Kind Goods and

Services, Personal Property

[Include VA seal. Additionally, for disapproved donations valued at or above $10,000,

please use letterhead for the Under Secretary for Memorial Affairs (USMA) for USMA

signature. For disapproved donations valued less than $10,000, please use letterhead

for the appropriate VA national cemetery for signature by that Cemetery Director.]

[Date]

[Donor or POC Name]

[Title, if any]

[Street Address]

[City, State, Zip code]

Dear [Donor or POC name]:

Thank you for your offer [OR the request, on behalf of the [Donor name], to donate

[SPECIFY DONATION TYPE and DESCRIPTION OF INTENDED PURPOSE] for

[INSERT NAME OF VA National Cemetery or National Cemetery Administration]. I am

writing to inform you that your proposed donation was not accepted.

[Insert reasons and bases for the disapproval: donor did not approve of general use of

residual restricted funds, donation could not be used for specified purpose, legal

obstacles prevent NCA’s acceptance of offered donation, etc.]

I regret that we cannot accommodate your request. If you have any questions, please

contact the Director of [INSERT NAME OF NATIONAL CEMETERY] by phone [INSERT

PHONE NUMBER], or by e-mail at ________________________@va.gov.

Sincerely,

[Name]

[for donations at or over $10K] Under Secretary for Memorial Affairs OR

[for donation under $10K] Cemetery Director or NCA-authorized CO employee

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_________________________________ ________________________________

____

_________

__________

March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX G – Sample Deed of Gift Form for Donation of Historical Asset

[Use Donor Letterhead or Donor Name]

DEED OF GIFT FORM

I wish to convey my ownership of certain historical materials, described below, to the

National Cemetery Administration (NCA), Department of Veterans Affairs (VA), for

the purposes of preservation, research, and education. By signing below, I hereby

grant and convey to the NCA unrestricted title and all physical, custodial, literary, and

copyrights that I may have to the historical materials herein described. NCA, its

successors or assignees, may scan, duplicate, reformat, preserve, publish, and

distribute images of these materials in any format they deem appropriate.

Description of materials being donated:

Quantity Description Subject(s) Date/Range

[Please insert requested information under headings shown above]

Donor Signature

________________________

Donor Name (please print)

________________________

Date

________________________

Donor’s Street Address

________________________

City/State/Zip code

NCA Recipient Signature

____________________________

NCA Recipient (please print)

____________________________

Date

Please return to: Department of Veterans Affairs

National Cemetery Administration

ATTN: HISTORY PROGRAM (44D)

810 Vermont Avenue, NW

Washington, DC 24020

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March 3, 2021 NCA HANDBOOK 3160.01

APPENDIX H – VA FORMS

The forms referenced in the handbook are listed below and include source

documentation. Please direct questions about forms to NCA Finance Service.

1. VA Form 4-1027, Field Service Receipt – General, VA Financial Policies and

Procedures, Agent Cashier Accountability Policy, Volume VIII, Chapter 3, Appendix

A (May 2014; September 2010) https://www.va.gov/finance/docs/va-

financialpolicyvolumeviiichapter03.pdf

2. VA Form 2237, Request, Turn-In and Receipt for Property or Services (May 1995

(R)) http://vaww.va.gov/vaforms/va/pdf/VA2237(ES).pdf

3. VA Form 1011, Record of Shipment of Valuables (Jun 1992 (R))

http://vaww.va.gov/vaforms/va/pdf/VA1011.pdf

4. VA Form 10-2815, Temporary Receipt for Funds (Aug 2007)

http://vaww.va.gov/vaforms/medical/pdf/vha-10-2815-fill.pdf

5. VA Form 2064, Authority to Release and Ship Effects and Funds (Jul 1992 (R))

http://vaww.va.gov/vaforms/va/pdf/VA2064.pdf

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