In reponse to a need for better management of administrative recordkeeping and reporting, the Council for Advancement and Support of Education and the National Association of College and University Business Officers developed a set of definitions and guidelines for reporting gifts and other management information. Guidelines for gift valuation cover: securities, real and personal property, charitable remainder trusts, pooled income funds, gift annuities, charitable lead trusts, trusts administered by others, insurance, and nongovernmental grants and contracts. A format is provided for reporting sources, with definitions given for various source types (alumni, parents, faculty and staff, students, other individuals, foundations, personal and family foundations, other foundations and trusts, businesses, religious organizations, fund-raising consortia, and others). A format and definitions for donor purposes (unrestricted, current operations, property, endowment, unrestricted endowment income, academic divisions, faculty and staff compensation, student financial aid, research, library, operation and maintenance of physical plant, and others) are given. Finally, a format and definitions for reporting other program data are provided. Other program data refer to such information as individuals of record, individuals solicited, charitable remainder trusts, business matching gifts programs, and testamentary commitments. (MSE)