Army Regulation 1–100

Administration

The Army Gift

Program

Headquarters
Department of the Army
Washington, DC
27 July 2015

UNCLASSIFIED
 SUMMARY of CHANGE
AR 1–100
The Army Gift Program

This major revision, dated 27 July 2015-

o Changes the title from Gifts and Donations to The Army Gift Program (cover).

o Provides guidance, pursuant to Sections 2601, Title 10, United States Code,
for the acceptance, recording, reporting and accountability of gifts to the
Department of the Army General Gift Fund for the benefit of Army organizations
and personnel (chaps 2 and 3).

o Provides guidance, pursuant to Section 2608, Title 10, United States Code,
for the acceptance, recording, reporting and accountability of gifts to the
Defense Cooperation Account for the benefit of the Army (chaps 2 and 4).

o Renews, pursuant to Section 4356, Title 10, United States Code, authorization
for the Superintendent, United States Military Academy to accept certain
gifts to benefit the Academy and provides guidance for the management of these
gifts (chap 5).

o Provides guidance, pursuant to Section 4772, Title 10, United States Code,
for the acceptance and management of certain gifts to benefit the National
Museum of the United States Army and the Heritage Center for the National
Museum of the United States Army (chap 6).

o Provides guidance, pursuant to Section 2866, Public Law 107-107, for the
acceptance and management of certain gifts to benefit the United States Army
Heritage and Education Center (chap 7).

o Provides guidance, pursuant to the Foreign Gifts and Decorations Act (Section
7342, Title 5, United States Code), for the acceptance, accountability, and
disposition of gifts to Army personnel from foreign governments in accordance
with the Foreign Gifts and Decorations Act (Section 7342, Title 5, United
States Code) (chap 8).

o Identifies responsibilities for gift acceptance authorities, the Army Gift

Program Coordinator and field gift program managers, and benefiting
organizations (throughout).

o Implements statutory and regulatory authorities applicable to the Department

of the Army’s acceptance, recording, reporting, and accountability of gifts
(throughout).
Headquarters *Army Regulation 1–100
Department of the Army
Washington, DC
27 July 2015 Effective 27 August 2015

Administration

The Army Gift Program

10, United States Code and reimburse- 11–2 and identifies key internal controls
ment for certain kinds of travel and travel- that must be evaluated (see appendix B).
related expenses pursuant to Section 1353,
Title 31, United States Code. Supplementation. Supplementation of
this regulation and establishment of com-
Applicability. This regulation applies to
mand and local forms are prohibited with-
the Active Army, Army National Guard/
out prior approval from the
Army National Guard of the United
States, and U.S. Army Reserve. Administrative Assistant to the Secretary
of the Army (SAAA–EX), 105 Army Pen-
Proponent and exception authority. tagon, Washington, DC 20310–0105.
The proponent of this regulation is the
Administrative Assistant to the Secretary Suggested improvements. Users are
of the Army. The proponent has the au- invited to send comments and suggested
thority to approve exceptions or waivers improvements on Department of the Army
to this regulation that are consistent with Form 2028 (Recommended Changes to
controlling law and regulations. The pro- Publications and Blank Forms) directly to
History. This publication is a major ponent may delegate this approval author- the Office of the Administrative Assistant
revision. ity, in writing, to members of the Senior to the Secretary of the Army
Executive Service within the proponent (SAAA–EX), 105 Army Pentagon, Wash-
Summary. This publication pertains to agency. Activities may request a waiver to
the acceptance, recording, reporting, and ington, DC 20310–0105.
this regulation by providing justification
accountability of gifts for the benefit of that includes a full analysis of the ex- Distribution. This regulation is available
Department of the Army organizations pected benefits and a formal review by in electronic media only and is intended
and personnel pursuant to the following the activity’s senior legal officer. All for command levels C, D, and E for the
statutory authorities: Sections 2601(a) and waiver requests will be endorsed by the
(b), 2608(a), 4356, and 4772(d) and (e), Active Army, Army National Guard/
commander or senior leader of the requ-
Title 10, United States Code; Section Army National Guard of the United
esting activity and forwarded through
2866(c) and (d), Public Law 107–107; and States, and U.S. Army Reserve.
their higher headquarters to the proponent.
Section 7342, Title 5, United States Code. Refer to Army Regulation 25–30 for spe-
Note: This regulation does not pertain to cific guidance.
the following statutory and regulatory au-
thorities: gifts to certain individual Army Army internal control process. This
personnel pursuant to Section 2601a, Title regulation contains internal control provi-
sions in accordance with Army Regulation

Contents (Listed by paragraph and page number)

Chapter 1
General, page 1
Purpose • 1–1, page 1
References • 1–2, page 1
Explanation of abbreviations and terms • 1–3, page 1
Responsibilities • 1–4, page 1
Prohibition of solicitation • 1–5, page 3

Chapter 2
General provisions, page 3
Nature of the gift • 2–1, page 3

*This regulation supersedes AR 1–100, dated 15 November 1983, and AR 1–101, dated 1 May 1981.

AR 1–100 • 27 July 2015 i

UNCLASSIFIED
Contents—Continued

Nature of the donor • 2–2, page 3

Expenses before acceptance • 2–3, page 3
Custodian responsibility • 2–4, page 3
Acceptance of a gift • 2–5, page 3
Circumstances to decline acceptance • 2–6, page 3
Legal review • 2–7, page 4
Records • 2–8, page 4
Reporting • 2–9, page 4
Accountability of gifts • 2–10, page 5
Gifts of construction • 2–11, page 5
Gifts to benefit museums and museum programs • 2–12, page 5
Copyrighted or patented gifts • 2–13, page 5
Testamentary gifts • 2–14, page 5
Federal income, estate, and gift taxes • 2–15, page 6
Conveyance or transfer of a gift • 2–16, page 6
Advertising and publicity • 2–17, page 6
Transfer of title • 2–18, page 6
Acknowledgment of future gifts • 2–19, page 6

Chapter 3
Gifts for the Benefit of Army Organizations and Personnel, page 6
Limited gift acceptance authority • 3–1, page 6
Offers of money or personal property • 3–2, page 7
Offers of real property • 3–3, page 8
Offers of services • 3–4, page 9

Chapter 4
Gifts for Army Programs, Projects, and Activities, page 9
Limited gift acceptance authority • 4–1, page 9
Offers to contribute to defense programs • 4–2, page 9

Chapter 5
Certain Gifts to the United States Military Academy, page 10
Limited gift acceptance authority • 5–1, page 10
Acceptance, recording, reporting, and accountability of gifts • 5–2, page 10

Chapter 6
Certain Gifts to the National Museum of the United States Army and the Heritage Center for the National
Museum of the United States Army, page 10
Limited gift acceptance authority • 6–1, page 10
Acceptance, recording, reporting, and accountability of gifts • 6–2, page 10

Chapter 7
Certain Gifts to the U.S. Army Heritage and Education Center, page 10
Limited gift acceptance authority • 7–1, page 10
Acceptance, recording, reporting, and accountability of gifts • 7–2, page 11

Chapter 8
Gifts to Army Personnel From Foreign Governments, page 11
Limited gift acceptance authority • 8–1, page 11
Foreign government • 8–2, page 11
Gifts of minimal value • 8–3, page 11
Gifts of more than minimal value • 8–4, page 11
Disposition procedures • 8–5, page 12
Firearms • 8–6, page 13

ii AR 1–100 • 27 July 2015

Contents—Continued

Enforcement provisions • 8–7, page 13

Appendixes
A. References, page 14
B. Internal Control Evaluation, page 17

Figure List

Figure 3–1: Sample of a gift offer letter, page 8

Glossary

AR 1–100 • 27 July 2015 iii

Chapter 1
General
1–1. Purpose
a. Gifts to the Army. This regulation assigns responsibilities and prescribes policy for the acceptance, recording,
reporting, and accountability of gifts offered to the Department of the Army (DA) for the benefit of DA organizations
and personnel, including nonappropriated fund instrumentalities in accordance with Department of Defense (DOD)
Instruction 1015.15 and Army Regulation (AR) 215–1, pursuant to the following statutory authorities:
(1) Section 2601, Title 10, United States Code (10 USC 2601) (General gift funds).
(2) 10 USC 2608 (Acceptance of contributions for defense programs, projects, and activities; Defense Cooperation
Account).
(3) 10 USC 4356 (Use of certain gifts).
(4) 10 USC 4772 (Heritage Center for the National Museum of the United States Army: development and
operation).
(5) Section 2866, Public Law 107–107 (PL 107–107 § 2866) (Development of United States Army and Heritage
Education Center at Carlisle Barracks, Pennsylvania).
(6) 5 USC 7342 (Receipt and disposition of foreign gifts and decorations).
b. Gifts to Individuals.
(1) This regulation pertains to foreign gifts offered to individual DA employees, pursuant to 5 USC 7342. Rules for
accepting other kinds of gifts offered to individual DA employees are in Part 2635, Title 5, Code of Federal
Regulations (5 CFR 2635) and DOD 5500.07–R (Joint Ethics Regulation (JER)).
(2) Upon demonstration of amended donor intent, this regulation may be used to consider accepting a gift initially
offered to an individual DA employee as a gift to the Army for the benefit of the employee’s organization if the gift
does not qualify as any of the following:
(a) Foreign gift acceptable under 5 USC 7342.
(b) Gift for direct acceptance acceptable under 10 USC 2601a.
(c) Excepted gift to an individual acceptable under 5 CFR 2635 and DOD 5500.07–R.
c. This regulation does not pertain to the following statutory and regulatory authorities:
(1) 10 USC 2601a (Direct acceptance of gifts by members of the Armed Forces and Department of Defense and
Coast Guard employees and their families).
(2) 31 USC 1353 (Acceptance of travel and related expenses from non-Federal sources).

1–2. References
a. See appendix A.
b. To the extent that any other AR cited in this regulation pertaining to gifts to benefit a particular DA organization
provides contrary or otherwise conflicting guidance, AR 1–100 takes precedence pursuant to its establishment of
Armywide policy for the Army Gift Program.

1–3. Explanation of abbreviations and terms

See the glossary.

1–4. Responsibilities
a. Secretary of the Army (SECARMY).
(1) The SECARMY, or his designee, has authority to accept gifts of real property, personal property, money, or
services for the benefit of certain Army organizations pursuant to 10 USC 2601(a).
(2) The SECARMY, or his designee, has authority to solicit certain gifts to benefit an Army museum program
pursuant to 10 USC 2601(a)(2)(B).
(3) The SECARMY, or his designee, has authority to accept gifts of real property, personal property, money, or
services for the benefit of certain members, dependents, and civilian employees pursuant to 10 USC 2601(b).
(4) The SECARMY has been delegated authority from the Secretary of Defense to accept gifts of real or personal
property for use by the Army pursuant to 10 USC 2608 and DOD 7000.14–R, Volume 12, Chapter 3 (DOD Financial
Management Regulation (DOD FMR) Vol. 12, Ch. 3).
(5) The SECARMY has authority to accept the gift of a facility designated as the Heritage Center for the National
Museum of the United States Army pursuant to 10 USC 4772(d).
(6) The SECARMY has authority to accept the gift of a facility for the U.S. Army Heritage and Education Center
pursuant to PL 107–107 § 2866(c).
(7) The SECARMY may prescribe regulations authorizing specific DA personnel to exercise the following statutory
gift acceptance authorities—
(a) The Superintendent, United States Military Academy, pursuant to 10 USC 4356 (see chap 5).

AR 1–100 • 27 July 2015 1

 (b) The Chief, Military History/Executive Director, U.S. Army Center of Military History, pursuant to 10 USC
4772(e)(1) (see chap 6).
(c) The Commandant, U.S. Army War College, pursuant to PL 107–107 2866(d)(1) (see chap 7).
b. Assistant Secretary of the Army (Financial Management and Comptroller). The ASA (FM&C) will—
(1) Develop and implement a standardized business practice for the accountability and use of gifts to the Army in
coordination with the Army Gift Program Coordinator, Office of the Administrative Assistant to the Secretary of the
Army (AASA).
(2) Support the Army Gift Program Coordinator by providing financial management review for program policy,
procedures, and guidance concerning the acceptance, accountability, and use of gifts for the benefit of Army organiza-
tions and personnel.
c. Administrative Assistant to the Secretary of the Army.
(1) The AASA administers the Army Gift Program on behalf of the SECARMY.
(2) The AASA appoints and supervises the Army Gift Program Coordinator.
d. Army Gift Program Coordinator. The Army Gift Program Coordinator will—
(1) Coordinate with the Office of the General Counsel, the Office of the ASA (FM&C), and other DA or DOD
stakeholders, as necessary, to ensure that Army Gift Program policies, procedures, and guidance are in accordance with
all applicable laws, regulations, and approved business practices.
(2) Process gifts requiring the SECARMY’s acceptance.
(3) Serve as records custodian for gifts accepted by the SECARMY.
(4) Provide guidance and oversight to gift acceptance authorities’ field gift program offices.
(5) Draft, staff, disseminate, and maintain oversight of all delegations of gift acceptance authority the SECARMY
grants.
(6) Manage the Army Gift Program Web site (http://giftstoarmy.army.mil).
(7) Respond to inquiries submitted through the Army Gift Program Web site or to the email address
usarmy.pentagon.hqda-oaa.mbx.army-gift-program@mail.mil.
(8) Assist, in coordination with the Defense Finance and Accounting Service (DFAS), benefiting Army organiza-
tions with establishing new limits, or subaccounts, in the Department of the Army General Gift Fund (Army Gift Fund)
and the Defense Cooperation Account.
(9) Compile and submit, in coordination with field gift program offices, quarterly reports to DFAS as required by
DOD FMR Vol. 12, chapters 3 and 30.
(10) Serve as approving official for requests from DA personnel to dispose of foreign gifts that exceed the minimal
value set by the U.S. General Services Administration (GSA), facilitate turn-in of certain foreign gifts to GSA, and
provide an annual report of all foreign gifts above minimal value reported by DA personnel to the U.S. Department of
State, pursuant to 5 USC 7342 and DOD Directive 1005.13.
e. The General Counsel. The General Counsel will—
(1) Review gift offers requiring the SECARMY’s acceptance for legal sufficiency.
(2) Support the Army Gift Program Coordinator by providing legal review for program policy, procedures, and
guidance concerning the acceptance, accountability, and use of gifts for the benefit of Army organizations and
personnel.
f. Authorized and delegated gift acceptance authorities.
(1) The SECARMY has authorized certain DA personnel to exercise gift acceptance authority, pursuant to statute
and implementing regulatory controls (see chaps 5 through 7).
(2) Delegation of authority from the SECARMY to DA personnel to accept gifts under 10 USC 2601(a) and (b) is
executed by memorandum. For copies of existing delegation memorandums, see the Office of the AASA Web site
(https://securecac.hqda.pentagon.mil/oaacustomer/DA_Functions.aspx) or contact the Army Gift Program Coordinator
at usarmy.pentagon.hqda-oaa.mbx.army-gift-program@mail.mil.
(3) Gift acceptance authorities will—
(a) Establish a field gift program office within their headquarters and designate a field gift program manager to
execute the following responsibilities:
1. Process all gift actions.
2. Maintain records of all gift actions.
3. Compile, review, and submit a quarterly report to the Army Gift Program Coordinator (see para 2–9).
4. Ensure that the declination or acceptance, operation, and use of gifts is in accordance with all applicable laws,
regulations and approved business practices.
(b) Obtain a written legal review before accepting any testamentary gift, regardless of value, and before accepting
any other kind of gift valued at more than $250 (see para 2–7).
g. Field legal offices. The legal office that supports the organization or entity to benefit from the gift will review
certain gift proffers before forwarding the actions to the appropriate gift acceptance authority (see para 2–7).

2 AR 1–100 • 27 July 2015

1–5. Prohibition of solicitation
Except as provided in paragraph 1–4a(2), DA personnel will not solicit, fundraise for, or otherwise request or
encourage the offer of a gift.

Chapter 2
General provisions
2–1. Nature of the gift
a. Unconditional gifts to the Army cannot be accepted under any of the statutory authorities this regulation
implements. Unconditional monetary gifts will be considered miscellaneous receipts and forwarded to the U.S.
Treasury pursuant to 31 USC 3302(b).
b. Gifts of services will be closely examined to determine if the circumstances permit acceptance of this type of gift.
Pursuant to 10 USC 2601(a), services that are ancillary or incidental to a gift, as well as services offered by a certain
category of donors to benefit an Army museum program, may be accepted. Services for certain Army personnel may
be accepted pursuant to 10 USC 2601(b). Services from a foreign government or international organization for defense
programs may be forwarded through the SECARMY to the Under Secretary of Defense (Comptroller) for acceptance
pursuant to 10 USC 2608 (see chap 4).
c. Multiple gifts given close in time from the same donor for the benefit of the same DA organization will be
aggregated for acceptance and accountability purposes. Delegated acceptance authorities will not split a gift to process
multiple gifts and avoid exceeding the value threshold assigned to his or her delegation of authority.

2–2. Nature of the donor

a. Donors doing business or seeking to do business with DA, such as defense contractors, are prohibited sources
(see glossary, section II for a complete definition of the term “prohibited source”).
b. Acceptance authorities can accept gifts from prohibited sources only if acceptance will not cause embarrassment
to DA or give the appearance of donor influence over official DA decisions or actions.
c. Gifts offered by prohibited sources with a value of $10,000 or more require additional scrutiny under legal review
(see para 2–7c(1)).
d. Acceptance authorities may not accept gifts offered indirectly through an intermediary if they could not accept
such a gift if offered directly from the source.

2–3. Expenses before acceptance

Officials receiving a gift offer must inform the prospective donor that the Army cannot assume responsibility for any
expenses incurred before the offered gift is accepted, even if the Army has temporary custody of the offered gift.

2–4. Custodian responsibility

a. The Army will not assume custody of any gift (personal or real property, money, or negotiable instruments)
before it has been accepted.
b. In circumstances that may require an exception to this policy, a request for an exception to policy will be staffed
through command channels to the Army Gift Program Coordinator for the AASA’s decision.

2–5. Acceptance of a gift

a. The gift acceptance authority will—
(1) Accept the gift, in writing, on behalf of the Army and, when appropriate, inform the donor where to deliver or
send the gift.
(2) Direct the benefiting organization to account for gifts of tangible personal property or real property in the
applicable property accountability management system.
(3) Upon acceptance of a gift of construction, authorize a right-of-entry for construction.
b. The title to, or ownership of, a gift of tangible or intangible personal property passes to the United States when a
person authorized to do so accepts the gift offer.
c. Upon acceptance of a gift of land, the real estate division in the appropriate U.S. Army Corps of Engineers
District will sign the deed and assume title to the property.

2–6. Circumstances to decline acceptance

a. The gift acceptance authority will only accept a gift when it is in the Army’s best interests to do so.
b. Acceptance is not in the Army’s best interests when the following circumstances exist:
(1) The gift or a condition attached to use of the gift is inconsistent with applicable laws or regulations.

AR 1–100 • 27 July 2015 3

 (2) Use of the gift would reflect unfavorably on the ability of the Army or its personnel to carry out any
responsibility or duty in a fair and objective manner.
(3) Use of the gift would compromise the integrity, or appearance of integrity, of Army programs or any individual
involved in such a program.
(4) Acceptance of the gift creates—
(a) The appearance or expectation of favorable consideration as a result of the gift.
(b) The appearance of an improper endorsement of the donor and its events, products, services, or enterprises.
(c) A serious question of impropriety in light of the donor’s present or prospective business relationships with DOD.
(5) The expenditure or use of funds is in excess of amounts Congress appropriated.
(6) The gift requires substantial expenditures or administrative efforts and maintenance that are disproportionate to
any benefit.
c. Only the gift acceptance authority may decline a gift. The gift acceptance authority will acknowledge the offer
and inform the donor in writing that the Army declines to accept the gift.

2–7. Legal review

a. The organization or entity to benefit from a gift will consult with an ethics counselor to obtain a written legal
review for—
(1) Any testamentary gift, regardless of value.
(2) Any gift proffer valued at more than $250 that a delegated gift acceptance authority can accept.
b. An ethics counselor in the legal office that supports the organization or entity to benefit from a gift will consider
the following when preparing a written legal review of a gift proffer—
(1) Whether statutory authority exists to accept the type of gift (money, personal property, real property, or service)
proffered by the type of donor (person, domestic organization, foreign government, or international organization).
(2) Whether acceptance of the gift is prohibited because—
(a) Use of the gift would result in the violation of any prohibition or limitation otherwise applicable to such
program, project, or activity.
(b) The conditions attached to the gift are inconsistent with applicable law or regulations.
(c) Use of the gift would reflect unfavorably on the ability of DA or any of its personnel to carry out any
responsibility or duty in a fair and objective manner.
(d) Use of the gift would compromise the integrity or appearance of integrity of any DA program or any individual
involved in such a program.
(e) The gift was offered pursuant to an improper solicitation or request by Army personnel.
(f) Acceptance of the gift is not in the Army’s best interests.
c. In addition, written legal reviews of gifts valued at $10,000 or more will address the following matters where
applicable—
(1) When the donor is a prohibited source, whether the donor is involved in any claims, procurement actions,
litigation, or other particular matters involving the Army that should be considered before acceptance of the gift.
(2) When the gift is for the benefit of certain Army personnel pursuant to 10 USC 2601(b), whether acceptance of
the gift is prohibited because—
(a) It is offered in a manner that specifically discriminates among Army personnel merely on the basis of type of
official responsibility or favoring those of higher rank or rate of pay.
(b) The donor has interests that may be affected substantially by the performance or nonperformance of the
recipient’s official duties.

2–8. Records
a. Gift acceptance authorities or their field gift program managers will maintain and properly mark the official
record of every gift accepted, declined, or sold under their acceptance authority in accordance with the DOD FMR and
AR 25–400–2.
b. The organization receiving a gift, when other than the acceptance authority, will obtain and retain documentation
and information regarding the gift, including the date nonmonetary gifts were transferred to the property records and
the unique identifier or data element, if applicable.
c. All records for monetary and nonmonetary gifts, including supporting documentation, will be retained for at least
6 years and 3 months beyond the life of the gift for audit purposes.

2–9. Reporting
a. Gift acceptance authorities or their field gift program managers will report accepted gifts to the Army Gift
Program Coordinator not later than 5 days after the end of each quarter of a fiscal year.
b. The Army Gift Program Coordinator will provide the reporting format. At a minimum, the following information
will be reported to the Army Gift Program Coordinator:

4 AR 1–100 • 27 July 2015

 (1) The acceptance authority for the gift (for example, the SECARMY).
(2) The date of receipt of the gift.
(3) A description of the gift.
(4) A unique identifier or data element used to track the same or similar nonmonetary items received or shipped
from different sources, if applicable.
(5) The value of the gift.
(6) The valuation method (for example, face value or market value).
(7) The name of donor.
(8) The donor’s address.
(9) The type of gift (monetary, real property, or personal property).
(10) The expected useful life (in months).
(11) Conditions, restrictions, or other relevant specific information.
(12) A statement of benefit to the Army of accepting the gift.
(13) The authority under which the gift was accepted (for example, 10 USC 2601(a)).

2–10. Accountability of gifts

a. Accountability of gifts will be continuous from the time of acceptance until the ultimate consumption or disposal
of the property occurs.
b. Gift acceptance authorities will maintain accountability of real property in accordance with AR 405–45 and AR
405–90.
c. Gift acceptance authorities will maintain accountability of tangible personal property in accordance with AR
735–5 and AR 735–17.
d. Gift acceptance authorities or their field gift program managers will designate a resource manager to manage
applicable limits, or subaccounts, in the Army Gift Fund and Defense Cooperation Account.
e. Proceeds from the sale of any gift of real or personal property will be deposited via mail or electronic funds
transfer in the appropriate limit, or subaccount, of the Army Gift Fund (for gifts accepted pursuant to 10 USC 2601(a)
and (b)) or the Defense Cooperation Account (for gifts accepted pursuant to 10 USC 2608).
f. Proceeds from the sale of any gift of real or personal property will be reported in the quarterly report to the Army
Gift Program Coordinator and DFAS.

2–11. Gifts of construction

a. Gifts of construction, whether money or real property, require additional staffing and notification before construc-
tion can be executed.
b. Gift acceptance authorities will forward all offers of gifted construction to the Army Gift Program Coordinator
for review before acceptance.

2–12. Gifts to benefit museums and museum programs

a. Certain gifts of personal property to benefit museums qualify as artifacts, which are accessioned into the Army’s
historical collection. These gifts will be processed for acceptance in accordance with AR 870–20.
b. All other gifts (personal or real property, money, or services) to support a museum program will be—
(1) Staffed in accordance with paragraph 3–2, 3–3, or 3–4 as appropriate.
(2) Forwarded to the Chief, Military History/Executive Director, Center of Military History for review as part of the
staffing process before acceptance by the appropriate gift acceptance authority.

2–13. Copyrighted or patented gifts

a. Copyrighted or patented gifts are treated in the same way as a gift of an item not so protected.
b. If a copyrighted or patented gift might be used for governmental purposes (within the scope of the copyright or
patent), it is accepted only if the donor grants the Army a royalty-free license, to the extent necessary under the
copyright or patent, or gratuitously assigns the copyright or patent to the United States.

2–14. Testamentary gifts

a. A testamentary gift may be offered by an executor, executrix, personal representative, trustee, or other person
who has a legal right to represent an estate or trust.
b. The legal representative must submit a certified copy of the will or trust and the original court appointment or
other documentation demonstrating authority to make the offer.
c. A testamentary gift of real or personal property may not be accepted if a condition of the gift is that the Army sell
the property or use it for a particular individual.
d. All testamentary gifts require a written legal review, regardless of monetary value.
e. In the event a testamentary gift is unconditional or the conditions of the gift may not be fulfilled, the gift

AR 1–100 • 27 July 2015 5

acceptance authority will inform the legal representative of the estate or trust that the Army may not accept the
testamentary gift absent court-ordered modification to the terms of the will or trust.
f. Requests for U.S. Department of Justice representation in litigation involving Army interests will be processed in
accordance with AR 27–40.

2–15. Federal income, estate, and gift taxes

a. For the purposes of Federal income, estate, and gift taxes, gifts accepted under 10 USC 2601(a) and (b) are
considered gifts or bequests to the United States.
b. While written notification of acceptance of a gift constitutes the Army’s acceptance and receipt, the Army will
not render any opinion of value for a specific gift a donor has offered.
c. The Army does not backdate or accept an offer on the condition that the offer is backdated for tax purposes.
When asked, commands and activities must advise donors that it is their responsibility to consult a private tax expert
for specific advice concerning the tax implications of gift giving.

2–16. Conveyance or transfer of a gift

a. Upon acceptance, the SECARMY or gift acceptance authority may pay all, some, or none of the necessary
expenses in connection with the conveyance or transfer of a gift.
b. If the receiving official recommends that the Army pay expenses in connection with a gift, the gift action will
detail the expenses.
c. Gifts should not be accepted if acceptance results in substantial expenditures, or administrative efforts and
maintenance are disproportionate to any benefit. Funds for paying expenses are the responsibility of the activity heads
or commanders whose appropriations are properly chargeable with such costs.
d. If a donor requires the Army to pay transportation expenses as a condition of the gift, the command, organization,
or activity that will benefit from the gift must arrange transportation and include the details in the gift action.
e. If an offer submitted for the SECARMY’s acceptance recommends acceptance of conveyance or transportation
costs, but does not demonstrate that a plan has been made for action upon acceptance, the offer will be returned to the
originating office for further coordination.

2–17. Advertising and publicity

a. Restrictions regarding advertising or publicity may not be placed on the donor. However, advertising or publicity
cannot imply endorsement of the product by the Army, any Soldier, or any DA civilian employee.
(1) The donor may mark the gift indicating that it was donated by a particular person, group, or organization.
However, the marking must be in good taste and cannot be worded so that it implies endorsement of the product by the
Army or its military or civilian personnel.
(2) Acceptance of such a gift will not be construed as advertising or publicity by the Army.
b. The receiving Army official should not publicly acknowledge receipt of the gift unless the SECARMY authorizes
the official to do so.
(1) The receiving Army official is authorized to acknowledge receipt of such gifts in an appropriate letter to the
donor on behalf of the individuals in the receiving command.
(2) The accepting official will not initiate publicity for the donor.
(3) The donor may not receive special concessions or privileges.

2–18. Transfer of title

a. The title to, or ownership of, a gift of tangible or intangible personal property transfers to the United States when
a person authorized to do so accepts the gift offer.
b. The title to real property transfers to the United States when the Corps of Engineers accepts the deed on behalf of
the Army.

2–19. Acknowledgment of future gifts

Acceptance authorities may acknowledge offers of future gifts and advise donors that acceptance will occur after actual
presentation of the gift only when they determine that such acceptance will likely occur.

Chapter 3
Gifts for the Benefit of Army Organizations and Personnel
3–1. Limited gift acceptance authority
a. 10 USC 2601(a) permits acceptance of certain gifts to benefit Army organizations. The SECARMY, or his
designee, may accept—

6 AR 1–100 • 27 July 2015

 (1) A gift, devise, or bequest of real property, personal property, or money made on the condition that the gift,
devise, or bequest be used for the benefit of, or in connection with, the establishment, operation, or maintenance of a
school, hospital, library, museum, cemetery, or other institution or organization under the SECARMY’s jurisdiction.
(2) Services that are incidental to a gift of real or personal property (see para 3–4a).
(3) Services for a military museum program from a nonprofit entity established for the purpose of supporting a
military museum program (see para 3–4b).
(4) Modest items of personal property (for example, magazines, sporting event tickets, light refreshments, entertain-
ment media) that promote health, comfort, convenience, or morale intended for distribution by Army officials to
Soldiers assigned to an organization under the SECARMY’s jurisdiction. Upon acceptance, commanders and heads of
benefiting organizations, not the donor, determine the category of personnel eligible to receive the gifts. Alcohol,
tobacco, e-cigarettes and e-liquids may not be accepted.
b. 10 USC 2601(a) also permits the SECARMY to solicit from a bona fide collector a gift of books, manuscripts,
works of art, historical artifacts, drawings, plans, models, or condemned or obsolete combat materiel to benefit an
Army museum program.
c. 10 USC 2601(b) permits acceptance of gifts to benefit certain Army personnel.
(1) The SECARMY, or his designee, may accept a gift of real property, personal property, money, or services made
on the condition that the gift be used for the benefit of military and civilian personnel who incur a wound, injury, or
illness while in the line of duty, and for the benefit of the dependents and survivors of such Army personnel.
(2) Services may be accepted, provided the donor is not a foreign government or international organization.
(3) A gift of real property, personal property, or money from a foreign government or international organization may
be accepted only if not designated for a specific individual.
(4) The donor may condition a gift on its use for the benefit of a limited class of personnel (for example, the victims
of a particular aircraft accident.)

3–2. Offers of money or personal property

a. A gift offer must be in writing and contain enough details to demonstrate present intent, authority, and ability to
give the gift to the Army (see fig 3–1).
b. A gift offer must specify the conditions on the use of the gift.
c. Other supporting documents may be required, as needed, to clarify donor intent and Army responsibilities
concerning the transfer, conveyance, use, and disposal of the proffered gift.
d. The Army organization that would benefit from the gift, if accepted, will—
(1) Forward gift offers, through command channels, to the SECARMY or an official with delegated gift acceptance
authority. The Army Gift Program Coordinator will assist in determining the appropriate gift acceptance authority.
Include the following information in the transmittal memorandum—
(a) The item’s characteristics, including quantity, condition, material, and approximate size and weight, if
applicable.
(b) The donor’s express written conditions and limitations on use of the gift.
(c) The item’s present use, location, and availability.
(d) The estimated value of the item, including the valuation method used.
(e) Any expenses associated with accepting and using the item (such as site preparation and maintenance expenses).
(f) The recommendation of any functional office that may be affected by the acceptance of an offer, such as public
works, engineering, or contracting.
(g) The donor’s present or prospective business relationships with DA.
(h) A summary of the significance to the Army of accepting the gift.
(2) Obtain and include a written legal review that addresses the factors in paragraph 2–7.
(3) Address gift offers requiring the SECARMY’s action to the Army Gift Program Coordinator.
e. For monetary gifts of construction, see paragraph 2–11.
f. For gifts of money or personal property to benefit an Army museum or museum program, see paragraph 2–12 for
additional requirements.

AR 1–100 • 27 July 2015 7

 Figure 3–1. Sample of a gift offer letter

3–3. Offers of real property

a. A gift offer must be in writing and contain enough details to demonstrate present intent, authority, and ability to
give the gift to the Army.
b. A gift offer must specify the conditions on the use of the gift.
c. Other supporting documents may be required, as needed, to clarify donor intent and Army responsibilities
concerning the transfer, conveyance, use, and disposal of the proffered gift.
d. In addition to the information required in paragraph 3–2, include the following information in the transmittal
memorandum to the gift acceptance authority:
(1) A legal description of any land to be accepted.
(2) The geographic location of the real property (including its relation to existing Army facilities).

8 AR 1–100 • 27 July 2015

 (3) Initial costs, if any, and anticipated recurring costs, such as operation and maintenance expenses, to the Army
upon acceptance of the gift.
(4) The best use of the real property.
(5) The current use of the real property, if applicable.
(6) The proposed Army possession date.
(7) Available utility services.
(8) The effect of acceptance on the civilian economy, including the community, other agencies, and individuals, if
applicable.
(9) Documentation of approval by a memorial board, when applicable.
e. When the gift of real property involves construction on Army land or modification, alteration, or addition to
Army structures resulting in additions to the Army real property inventory (such as a museum or library), the plans
must be approved by the Army installation facilities engineer and sent to the regional engineer, or functional oversight
equivalent, for review and recommendation to the Assistant Chief of Staff for Installation Management (DAIM–ODC),
600 Army Pentagon, Washington, DC 20310–0600. The regional engineer will include the complete details of the
project, including the cost of construction and location site. The associated DD Form 1391 (FY __ Military Construc-
tion Project Data) should also be forwarded.
f. For real property gifts of construction, see paragraph 2–11.
g. For gifts of real property to benefit an Army museum or museum program, see paragraph 2–12 for additional
requirements.

3–4. Offers of services

a. Services that are ancillary or otherwise incidental to a gift should be identified and specified in the transmittal
memorandum required for staffing a gift for acceptance (see para 3–2d(1)).
b. An offer of gifted services to benefit an Army museum program must be—
(1) Offered by a nonprofit entity established for the purpose of supporting an Army museum program. Employees or
personnel of a nonprofit entity who provide a gift of services to benefit an Army museum program may not be
considered to be employees of the United States.
(2) Processed for acceptance in accordance with the requirements set out in paragraph 3–2 and the additional
requirements set out in paragraph 2–12.
c. An offer of gifted services to benefit military and civilian personnel who incur a wound, injury, or illness while in
the line of duty, and for the benefit of the dependents and survivors of such Army personnel, will be processed for
acceptance in accordance with the requirements set out in paragraph 3–2.

Chapter 4
Gifts for Army Programs, Projects, and Activities
4–1. Limited gift acceptance authority
a. 10 USC 2608 permits the Secretary of Defense to accept and use gifts of money, real property, and personal
property for any DOD program, project, or activity. The Secretary of Defense may also accept services from a foreign
government or international organization for DOD’s use.
b. The Secretary of Defense has delegated authority to the SECARMY to accept from any person, business, or
international organization any contribution of real or personal property for the Army’s use. This authority is not further
delegated.
c. The Under Secretary of Defense (Comptroller) retains authority to accept all other contributions.
(1) The SECARMY will transmit proffers of such contributions to the Under Secretary of Defense (Comptroller).
(2) Generally, monetary contributions should not contain donor restrictions (for example, designation for specific
program or purpose).
d. Contributions of money and proceeds from the sale of any property accepted under this authority will be credited
to the Defense Cooperation Account.
e. 10 USC 2608 requires both an authorization and an appropriation before the expenditure of funds in the Defense
Cooperation Account.

4–2. Offers to contribute to defense programs

a. A gift offer must be in writing and contain enough details to demonstrate present intent, authority, and ability to
give the gift to the Army.
b. Other supporting documents may be required, as needed, to clarify donor intent and Army responsibilities
concerning the transfer, conveyance, use, and disposal of the proffered gift.

AR 1–100 • 27 July 2015 9

 c. The Army organization that would benefit from the gift, if accepted, will—
(1) Forward gift offers, through command channels, to the authority who may accept or decline the offer.
(2) Include the following information in the transmittal memorandum:
(a) A description of the gift.
(b) The estimated value of the gift, including the valuation method used.
(c) The name and address of the donor.
(d) A list of restrictions, conditions, or other information the donor set out.
(e) The date the donor acquired the property.
(f) The expected useful life of the donation.
(g) A statement explaining the benefits of accepting the donation, including why acceptance is preferred to obtaining
the item or service through existing supply channels.
(h) A unique identifier or data element used to track the same or similar items shipped from different sources.
(i) The appropriation that benefits from the contribution. Identify the appropriation that normally provides this asset.
(3) Provide a written legal review that analyzes the statutory authority to accept the type of gift (money, personal
property, real property, or service) proffered by the type of donor (person, domestic organization, foreign government,
or international organization). When the donor is a prohibited source, the legal review will advise the gift acceptance
authority that sensitivity and scrutiny are required and address whether accepting a contribution from the prohibited
source would violate any prohibition or reflect unfavorably on the Army.

Chapter 5
Certain Gifts to the United States Military Academy
5–1. Limited gift acceptance authority
Pursuant to 10 USC 4356, the SECARMY authorizes the Superintendent, United States Military Academy to accept,
hold, administer, invest, and spend any gift, devise, or bequest of personal property valued at $20,000 or less made to
the United States on the condition that such gift, devise, or bequest be used for the benefit of the Academy or any
entity thereof.

5–2. Acceptance, recording, reporting, and accountability of gifts

All gifts will be processed for acceptance and recorded, reported, and accounted for in accordance with chapter 2 and
AR 210–3.

Chapter 6
Certain Gifts to the National Museum of the United States Army and the Heritage Center for
the National Museum of the United States Army
6–1. Limited gift acceptance authority
a. The SECARMY has authority to accept the gift of a facility designated as the Heritage Center for the National
Museum of the United States Army, pursuant to 10 USC 4772(d).
b. Pursuant to 10 USC 4772(e)(1), the SECARMY authorizes the Chief of Military History/Executive Director,
Center of Military History to accept, hold, administer, invest, and spend any gift, devise, or bequest of personal
property valued at $10,000 or less made to the United States for the benefit of the National Museum of the United
States Army or the Heritage Center for the National Museum of the United States Army.

6–2. Acceptance, recording, reporting, and accountability of gifts

All gifts will be processed for acceptance and recorded, reported, and accounted for in accordance with chapter 2 and
AR 870–20.

Chapter 7
Certain Gifts to the U.S. Army Heritage and Education Center
7–1. Limited gift acceptance authority
a. The SECARMY has authority to accept the gift of a facility for the U.S. Army Heritage and Education Center,
pursuant to PL 107–107 § 2866(c).

10 AR 1–100 • 27 July 2015

 b. Pursuant to PL 107–107 § 2866(d)(1), the SECARMY authorizes the Commandant, U.S. Army War College to
accept, hold, administer, invest, and spend any gift, devise, or bequest of personal property valued at $20,000 or less
made to the United States for the benefit of the U.S. Army Heritage and Education Center.

7–2. Acceptance, recording, reporting, and accountability of gifts

All gifts will be accepted and recorded, reported, and accounted for in accordance with chapter 2 and AR 870–20.

Chapter 8
Gifts to Army Personnel From Foreign Governments
8–1. Limited gift acceptance authority
a. 5 USC 7342, the Foreign Gifts and Decorations Act, permits Army personnel to accept gifts of minimal value,
tendered and received as a mark of courtesy from a foreign government.
b. It does not permit acceptance of gifts presented to units or groups.
c. Foreign decorations and awards may only be accepted pursuant to guidance in AR 600–8–22.

8–2. Foreign government

For the purposes of this authority, “foreign government” means—
a. Any unit of foreign governmental authority, including any foreign national, state, local, and municipal
government;
b. Any international or multinational organization whose membership is composed of any unit of foreign govern-
ment described in paragraph 8–2a.
c. Any agent or representative of any such unit or such organization, while acting as such.

8–3. Gifts of minimal value

a. Every 3 years, in consultation with the U.S. Department of State, GSA adjusts the minimal value amount to
capture changes in the Consumer Price Index. (To find the current minimal value, go to the GSA Federal Management
Regulation or contact the Army Gift Program Coordinator at usarmy.pentagon.hqda-oaa.mbx.army-gift-program@mail.
mil.)
b. Employees must notify their organization upon receipt of a gift from a foreign official to determine the value of
the gift and its acceptability.
c. Employees may accept and retain gifts of minimal value received as souvenirs or marks of courtesy.
d. The recipient and the recipient’s organization must use an approved valuation method to determine the value of
the gift and must maintain a record of the circumstances surrounding the presentation of the gift.
e. The recipient must take all reasonable steps to determine the U.S. retail value of the gift. Acceptable methods
are—
(1) The price of the same or similar item offered for sale in a legitimate U.S. retail market.
(2) The manufacturer’s retail price.
(3) The price of the same or similar item offered for sale in a U.S. military exchange.
(4) The price of the same or similar item offered for sale in a U.S. mail order catalog.
(5) A similarly reliable method for determining fair market value.
f. If doubt exists about the actual U.S. retail value and the recipient cannot determine a value using the options in
paragraph 8–3e, the recipient’s organization may pay for an appraisal to determine the value. However, the recipient
should consult with the servicing legal office about the need to obtain an appraisal.
g. The recipient may dispose of any item equal to or less than the minimal value either at the recipient’s discretion
or through the organization’s appropriate property accountability official and office in accordance with AR 735–5.
h. If the same source gives multiple gifts at the same presentation, aggregate the values to determine if the gifts are
above or below the minimal value GSA defined. Do not aggregate the value of gifts from the same source at different
presentations (even if on the same day) or different sources at the same presentation.

8–4. Gifts of more than minimal value

a. If possible, when a gift of more than minimal value is offered, the recipient should politely and respectfully
decline the offer unless—
(1) The refusal would likely offend or embarrass the donor or could adversely affect U.S. foreign relations.
(2) The gift is an educational scholarship, medical treatment, or travel. The recipient may accept travel or expenses
for travel, including transportation, food, and lodging, only if that travel—
(a) Occurs entirely outside the United States, except if travel across the continental United States is the shortest,
least costly, or sole route available to the destination.

AR 1–100 • 27 July 2015 11

 (b) Is in the best interests of the Army and the U.S. Government.
(c) Is approved in advance by the appropriate travel approving authority.
(d) Does not fall within the category of travel expense governed by 31 USC 1353.
b. Gifts of more than minimal value are the property of the U.S. Government and must be reported to the Army Gift
Program Coordinator (usarmy.pentagon.hqda-oaa.mbx.army-gift-program@mail.mil) for a decision on disposition
within 60 days of receipt of the gift.
c. The recipient or point of contact must submit a signed memorandum on official DA letterhead providing the
following details:
(1) Identity of the recipient. Provide the full name, rank, and position title of the employee. If the recipient is a
dependent, include the sponsor’s full name, rank, and position title.
(2) Description of the item. Provide a fully detailed description of the gift, including the title if a decoration, if
applicable. Identify each gift as a separate line item. Report multiple gifts that make up a set as one item (for example,
a tea set or a necklace with matching earrings and bracelet).
(3) Identity of the foreign government. Identify the foreign government and provide the full name, rank, title, and
position of the individual who presented the gift.
(4) Circumstances justifying acceptance. Describe the circumstances surrounding the presentation of the gift and
why the gift was accepted.
(5) Date of acceptance. Provide the full date (day, month, year) the gift was accepted.
(6) Appraised value. Identify the estimated (or appraised) value of the gift in U.S. dollars, including the cost of the
appraisal. (The recipient’s organization must obtain a commercial appraisal before the gift is offered for sale to the
employee. (See para 8–3c for appraisal requirements).
(7) Current location of the item. Provide the current location (complete address) of the gift.
(8) Recipient’s organization point of contact. Provide the full name, address, and telephone number of the accounta-
ble official in the organization.
(9) Disposition request. Indicate whether the recipient wants to buy the gift, turn it in to GSA, or request that it be
placed on official display or used for official purposes.
(10) Presidential administration. Identify the Presidential administration in office when the gift was given (for
example, the Obama administration).

8–5. Disposition procedures

a. Gifts equal to or less than minimal value may be retained by the recipient or turned in as excess property through
the recipient’s property accountability office in accordance with AR 735–5.
b. All requests to retain and display, for official use, a gift of more than minimal value must be submitted to the
Army Gift Program Coordinator for approval.
(1) The request must be a memorandum on official DA letterhead signed by the recipient. The request must provide
the information outlined in paragraph 8–4c, as well as a detailed description of how and where the gift will be
displayed.
(2) The Army Gift Program Coordinator will act on the request. Approval to display an item above minimal value
will—
(a) Be on official Office of the AASA letterhead and signed by the Army Gift Program Coordinator.
(b) State that the gift may not be used for the benefit or personal use of any individual employee, but that all
employees are provided the opportunity to receive direct benefit (for example, on display in a headquarters office).
(c) Require that within 30 calendar days after termination of the official use, the recipient’s organization must report
the gift to the Army Gift Program Coordinator for turn-in to GSA.
(d) State that the recipient organization’s property accountability official is responsible for caring for, handling, and
securing the item in accordance with AR 735–5.
c. All requests to purchase a gift of more than minimal value, using the recipient’s personal funds, must be
submitted to the Army Gift Program Coordinator to obtain GSA approval.
(1) The request must be signed by the recipient on official letterhead, provide the information outlined in paragraph
8–4c and include a commercial appraisal:
(a) The recipient may obtain the commercial appraisal.
(b) Commercial appraisals must be on the appraiser’s official company letterhead, prepared in the United States,
dated, and expressed in U.S. dollars.
(2) The Army Gift Program Coordinator will submit the memorandum and the commercial appraisal to the GSA
Foreign Gifts Program coordinator for approval and guidance. Once GSA provides the guidance and approves the
request, the Army Gift Program Coordinator will coordinate with the recipient’s point of contact.
(3) The gift will remain in the physical custody and be the responsibility of the recipient’s property accountability
official until GSA acts on the recipient’s request to purchase the item. If GSA declines the request, the recipient’s
property accountability official will follow the turn-in procedures identified immediately below.

12 AR 1–100 • 27 July 2015

 d. All requests to turn in a gift of more than minimal value must be submitted to the Army Gift Program
Coordinator for coordination with GSA.
(1) The request must be signed by the recipient on official letterhead and provide the information outlined in
paragraph 8–4c.
(2) The recipient’s property accountability official is responsible for coordinating delivery of the gift to the Army
Gift Program Coordinator. Until then, the recipient’s property accountability official remains responsible for the
physical custody of the gift.
(3) The Army Gift Program Coordinator assumes responsibility for the physical custody of the gift while coordinat-
ing the turn-in with the GSA Foreign Gifts Program coordinator.

8–6. Firearms
a. Firearms of minimal value must be reported and processed in accordance with paragraph 8–3. To retain a firearm
of minimal value, the recipient must obtain a legal review to ensure compliance with all Federal, State, and local laws
and regulations regarding the registration, transportation, and possession of a firearm.
b. Firearms of more than minimal value must be—
(1) Reported to the Army Gift Program Coordinator as specified in paragraph 6–4b and 6–4c.
(2) Stored in the unit arms room or other location authorized by the installation commander (or equivalent) until
GSA makes a determination on the appropriate disposition of these items according to procedures established under 40
USC 121(c)(2), 41 CFR 101–42, 41 CFR 101–45.3, and 41 CFR 102–42.
c. A weapon that has been rendered permanently inoperable is not considered to be a firearm.

8–7. Enforcement provisions

Failure to comply with the mandatory requirements identified in this chapter constitutes an offense under Article 92,
Uniform Code of Military Justice for military members. Commanders will take appropriate administrative or discipli-
nary action against violators.

AR 1–100 • 27 July 2015 13

Appendix A
References
Section I
Required Publications

AR 215–1
Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities (Cited in para 1–1a.)

AR 210–3
Nonstandard Activities of the United States Military Academy and West Point Military Reservation (Cited in para
5–2.)

AR 600–8–22
Military Awards (Cited in para 8–1c.)

AR 735–5
Property Accountability Policies (Cited in para 2–10c.)

AR 870–20
Army Museums, Historical Artifacts, and Art (Cited in para 2–12a.)

DOD 5500.07–R
Joint Ethics Regulation (JER) (Cited in para 1–1b(1).) (Available at http://www.dtic.mil/whs/directives/.)

DOD 7000.14–R
Department of Defense Financial Management Regulation (FMR) (Cited in para 1–4a(4).) (Available at http://www.
dtic.mil/whs/directives/.)

DODD 1005.13
Gifts and Decorations from Foreign Governments (Cited in para 1–4d(10).) (Available at http://www.dtic.mil/whs/
directives.)

DODI 1015.15
Establishment, Management, and Control of Nonappropriated Fund Instrumentalities and Financial Management of
Supporting Resources (Cited in para 1–1a.) (Available at http://www.dtic.mil/whs/directives/.)

GSA Federal Management Regulation

Utilization, Donation, and Disposal of Foreign Gifts and Decorations (Cited in para 8–3a.) (Available at http://www.
gsa.gov/portal/ext/public/site/FMR/file/FMRTOC102-_42.html/category/21858/#wp436256.)

5 USC 7342
Receipt and disposition of foreign gifts and decorations (Cited in para 1–1a(6).) (Available at http://www.uscode.house.
gov.)

10 USC 2601
General gift funds (Cited in para 1–1a(1).) (Available at http://www.uscode.house.gov.)

10 USC 2608
Acceptance of contributions for defense programs, projects, and activities; Defense Cooperation Account (Cited in para
1–1a(2).) (Available at http://www.gpo.gov/fdsys/.)

10 USC 4356
Use of certain gifts (Cited in para 1–1a(3).) ((Available at http://www.gpo.gov/fdsys/.))

10 USC 4772
Heritage Center for the National Museum of the United States Army: development and operation (Cited in para
1–1a(4).) (Available at http://www.uscode.house.gov.)

14 AR 1–100 • 27 July 2015

PL 107–107, Section 2866
National Defense Authorization Act for Fiscal Year 2002; Development of United States Army Heritage and Education
Center at Carlisle Barracks, Pennsylvania (Cited in para 1–1a(5).) (Available at http://www.gpo.gov/fdsys.)

41 CFR 101–45.3
Sale of Personal Property (Cited in para 6–6b(2).) (Available at http://www.gpo.gov.)

Section II
Related Publications
A related publication is a source of additional information. The user does not have to read a related reference to
understand this publication.

AR 11–2
Managers’ Internal Control Program

AR 25–30
Army Publishing Program

AR 25–400–2
The Army Records Information Management System (ARIMS)

AR 27–40
Litigation

AR 190–11
Physical Security of Arms, Ammunition, and Explosives

405–45
Real Property Inventory Management

AR 405–90
Disposal of Real Estate

AR 735–17
Accounting for Library Materials

DODI 1100.21
Voluntary Services in the Department of Defense

Constitution of the United States

Article 1, Section 9, Clause 8 (Available at http://www.house.gov/house/Constitution/Constitution.html.)

PL 109–148, Section 8127

Department of Defense, Emergency Supplemental Appropriations to Address Hurricanes in the Gulf of Mexico, and
Pandemic Influenza Act, 2006; Regulations to Clarify Gift Acceptance Policy for Service Members and Their Families
(Available at http://www.gpo.gov/fdsys.)

Uniform Code of Military Justice, Article 92

Failure to obey order or regulation (Available at http://www.army.mil/references/ucmj/index.html.)

10 USC 1588
Authority to accept certain voluntary services (Available at http://uscode.house.gov/search/criteria.shtml.)

10 USC 2664
Limitations on real property acquisition (Available at http://uscode.house.gov/search/criteria.shtml.)

10 USC 4771
Acceptance of donations: land for mobilization, training, supply base, or aviation field (Available at http://uscode.
house.gov/search/criteria.shtml.)

AR 1–100 • 27 July 2015 15

31 USC 1342
Limitation on voluntary services (Available at http://uscode.house.gove/search/criteria.shtml.)

31 USC 1353
Acceptance of travel and related expenses from non-Federal sources (Available at http://uscode.house.gov/search/
criteria.shtml.)

31 USC 3302(b)
Custodians of money

32 USC 502(f)
Required drills and field exercises (Available at http://uscode.house.gov/search/criteria.shtml.)

40 USC 121(c)(2)
Administrative (Available at http://uscode.house.gov/search/criteria.shtml.)

5 CFR 2635
Standards of Ethical Conduct For Employees of the Executive Branch

41 CFR 101–42
Utilization and disposal of hazardous materials and certain categories of property (Available at http://www.gpo.gov.)

41 CFR 101–45.001
Demilitarization and decontamination (Available at http://www.gpo.gov.)

41 CFR 102–42
Utilization, donation, and disposal of foreign gifts and decorations (Available at http://www.gpo.gov.)

Section III
Prescribed Forms
This section contains no entries.

Section IV
Referenced Forms
Unless otherwise indicated, DA forms are available on the Army Publishing Directorate Web site (http://www.apd.
army.mil); DD forms are available on the Office of the Secretary of Defense Web site (http://www.dtic.mil/whs/
directives/infomgt/forms/formsprogram.htm); and standard forms are available on GSA Web site (http://www.gsa.gov).

DA Form 11–2
Internal Control Evaluation Certification

DA Form 2028
Recommended Changes to Publications and Blank Forms

DD Form 1391
FY__ Military Construction Project Data

16 AR 1–100 • 27 July 2015

Appendix B
Internal Control Evaluation
B–1. Function
The functions covered by this evaluation are the administration of the Army Gift Program, including review and
reporting requirements.

B–2. Purpose
The purpose of this evaluation is to assist delegated gift acceptance authorities in evaluating the key internal controls
outlined in paragraph B–4. It is not intended to cover all controls.

B–3. Instructions
These key internal controls must be formally evaluated at least once every 5years. Certification that evaluation has
been conducted must be accomplished on DA Form 11–2 (Internal Control Evaluation Certification). Answers must be
based on the actual testing of internal controls (such as document analysis, direct observation, sampling, and simula-
tion). Answers that indicate deficiencies must be explained and corrective action indicated in supporting
documentation.

B–4. Test questions

a. Was a legal review completed?
b. Did the proper level acceptance authority accept the gift?
c. Did delegated gift acceptance authorities submit timely reports of all gifts and donations accepted under
10 USC 2601(a) and (b)?
d. Did the Army Gift Program Coordinator submit timely reports to DFAS?
e. Were submitted reports complete?

B–5. Supersession
Not applicable.

B–6. Comments
Help to make this a better tool for evaluating internal controls. Submit comments to usarmy.pentagon.hqda-oaa.mbx.
army-gift-program@mail.mil.

AR 1–100 • 27 July 2015 17

Glossary
Section I
Abbreviations

AASA
Administrative Assistant to the Secretary of the Army

AR
Army Regulation

CFR
Code of Federal Regulation

DA
Department of the Army

DFAS
Defense Finance and Accounting Service

DOD
Department of Defense

DODD
Department of Defense directive

DODI
Department of Defense instruction

GSA
U.S. General Services Administration

PL
public law

SECARMY
Secretary of the Army

SF
standard form

USC
United States Code

Section II
Terms

Bequest
A gift in a will of tangible and/or intangible personal property.

Conditional gift
A contribution, donation, devise, or bequest of real or personal property, tangible or intangible personal property as
specified for use by or for a specific Army entity, program, or other similar designation that DA accepts and executes
as the donor conditioned.

Conveyance
The transfer of the title to land by one or more persons to another or others. The instrument that conveys the property
is also called a conveyance.

18 AR 1–100 • 27 July 2015

Decoration (as it relates to 5 USC 7342)
An order, device, medal, badge, insignia, emblem, or award offered by or received from a foreign government.

Dependent
See DOD FMR

Devise
A gift in a will of real property.

Donation
Includes “gifts” and refers to something of value received from a non-Federal source without consideration or exchange
of value.

Ethics counselor
As set forth in DOD 5500.07–R.

Firearms
As set forth in 41 CFR 101–42.

Foreign government
Any unit of foreign government, including any national, State, local, and municipal government and their foreign
equivalents; any international or multinational organization whose membership is composed of any unit of a foreign
government; and any agent or representative of any such foreign government unit or organization while acting as such.
Native American tribes are not foreign governments for purposes of the Foreign Gifts and Decorations Act.

Gift
A contribution, donation, devise, or bequest of real or tangible or intangible personal property.

Gift acceptance authority

The DA official who, either through authorization or delegation authority from the SECARMY, may accept gifts
satisfying the acceptance criteria in this regulation.

Gift to the Army

A gift, devise, or bequest of real property, personal property, money, or services made on the condition that the gift,
devise, or bequest be used for the benefit of, or in connection with, the establishment, operation, or maintenance of a
school, hospital, library, museum, cemetery, or other institution or organization under the SECARMY’s jurisdiction,
and that is acceptable under the applicable statute in accordance with Federal, DOD, and Army regulations and
policies.

Intangible personal property

Cash, checks, or other forms of negotiable instruments.

Limit - Army general gift fund

The limitation is a four-digit suffix to the basic symbol. The limit is used to identify a subdivision of funds that
restricts the amount or use of funds for a certain purpose or identifies subelements within the account for management
purposes. In accounting documents, the limit is preceded by a decimal point.

Minimal value
A retail value, as defined by GSA, in the United States at the time of acceptance of a gift. GSA will adjust the
definition of minimal value in regulations prescribed by the Administrator of General Services every 3years, in
consultation with the Secretary of State, to capture changes in the Consumer Price Index for the immediately preceding
3-year period.

Negligible cost
Cost that the commander (or equivalent) considers inconsequential and can be disregarded because it is small or
unimportant and will not affect the commander’s operating budget.

Non-Federal entity
Generally, a self-sustaining, non-Federal person or organization, established, operated, and controlled by any individu-
al(s) acting outside the scope of any official capacity as officers, employees, or agents of the Federal Government. A

AR 1–100 • 27 July 2015 19

non-Federal entity may operate on DOD installations if approved by the installation commander or higher authority
under applicable regulations.

Personal property
A tangible item that is not real property, including artwork; furniture; equipment; office machines; vehicles; materials;
supplies; and intangible items of money, stocks, and bonds.

Prohibited source
Any person who is seeking official action by the Army; does business or seeks to do business with the Army; conducts
activities regulated by the Army; has interest that may be substantially affected by the performance or nonperformance
of an Army employee’s official duties; or an organization, a majority of whose members this regulation describes
above. No person or organization will be deemed a prohibited source for the purpose of this regulation because of the
gift offer or where the stated purpose of the organization includes the provision of financial support to the Army, its
components, or personnel.

Real property
Real property includes lands and interests therein, leaseholds, standing timber, buildings, improvements, and appurte-
nances thereto owned by the United States under the control of DA. It also includes piers, docks, warehouses, rights-of-
way, and easements, whether temporary or permanent, and improvements permanently attached to and ordinarily
considered real estate. It does not include machinery, equipment, or tools that have not been affixed to or were severed
or removed from any such lands or buildings or may be so severed or removed without destroying the usefulness of the
structures.

Services
Include activities that benefit an Army museum program; the morale, welfare, or recreation of members of the Armed
Forces and their dependents; or are related or incidental to the conveyance of a gift of real or personal property.

Testamentary gift
A gift made by will, such as a bequest (personal property) or devise (real property). Such gifts do not become effective
until the death of the donor.

Travel expenses
Costs of transportation, food, lodging, and incidental expenses incurred during a travel period.

Unconditional gift
A gift that is offered without any indication of or direction as to which DA program or organization the gift is intended
to benefit (for example, a donor’s check made out to the U.S. Army for $5,000 with the words “My donation” printed
on the memo line).

Useful life of a gift

The length of time that a depreciable asset is expected to be usable.

Section III
Special Abbreviations and Terms
This section contains no entries.

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UNCLASSIFIED PIN 000230–000