Guidelines and procedures for fund raising and the acceptance of gifts at Tidewater Community College (TCC) are presented in this manual. First, general information is provided on the acceptance of gifts of cash, securities, real estate, insurance, personal property, equipment, and gifts requiring the expenditure of funds. Next, general procedures are outlined for record keeping and accounting, requests for information from external sources, acknowledgement of gifts, general fund raising activities, student organizations, and media and publicity. The following sections provide detailed information on the procedures for: (1) accepting gifts of cash or by check; (2) accepting gifts of equipment, supplies, and other items that require an appraisal of value; (3) accepting gifts from non-profit organizations; (4) accepting anonymous gifts; (5) creating a memorial fund; (6) directing and accepting honoraria; (7) establishing scholarship funds; (8) fund raising by student organizations; (9) initiating a payroll deduction; and (10) naming the TCC Educational Foundation, Inc., as beneficiary to an estate, in other forms of planned giving programs, as owner and beneficiary of life insurance policies, or as owner, co-owner, or beneficiary of United States Payroll Savings Bonds. Forms, instruction sheets, memoranda, and letters concerned with particular fund raising and donation activities are included in the report and appendices. (HB)