PURPOSE: This rule clarifies the procedures for accepting gifts to the state of Missouri by the director of reuenue.

1. (1) Every devise, bequest, donation, gift or assignment of money, bonds or chases in action or of any property, real, personal or mixed, with a value of one hundred dollars ($100) or more, for the benefit of the state of Missouri or any department, division, commission, agency or institution thereof must be accepted and received by the director of revenue unless the acceptance is otherwise provided for by the Missouri Constitution or Missouri Revised Statutes. The acceptance by the director of revenue is subject to the terms, conditions or limitations agreed to by and between the donor and the director of revenue. For gifts to the following departments, divisions, commissions, agencies or institutions therelevant constitutionalorstatutoryauthority to accept gifts should be reviewed by the donor:

   1. (A) Missouri Highway and Transportation Commission. Sections 226.150, 226.220, 226.310, 226.330, 226.760, 227.130, 227.170, 217.180, 227.210 and 227.290, RSMo; (Bi Division of Veterans Affairs. Section 42.115, RSMo;
   2. (C) Office of Administration. Childrens’ Trust Fund. Section 210.170.7., RSMo;
   3. (D) Missouri State Board of Education for gifts to the state schools for severely handicapped children in Missouri, School for the Deaf or the Missouri School for the Blind. Sections 162.785 and 162.790, RSMo;
   4. (E) Missouri Conservation Commission. MO. Const. Art IV, Section 41;
   5. (F) Division of Community and Economic Development. Section 255.051, RSMo;
   6. (G) Missouri Housing Development Commission. Section 215.030, RSMo;
   7. (H) Council on the Arts. Section 185.050, RSMo;
   8. (I) Division of Tourism for the Promotion of Tourism. Section 258.330, RSMo;
   9. (J) Health and Educational Facilities Authority of the state of Missouri. Section 360.045, RSMo;
   10. (K) Department of Natural Resources for purposes of Sections 253.010-253.100, RSMo. section 253.040, RSMo; and

   11. (L) Division of Family Services for the purposes of sections 209.010-209.240, RSMo.

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       Roy 0. Blunt (g/18/90)

2. (2) Every devise, bequest, donation, gift or assignment should be made in the following form:

   *********************** STATE OF MISSOURI DEED OF GIFT

KNOW ALL PERSONS BY THESE PRES- ENTS, that do hereby convey to the State of Missouri without consideration all right, title and interest in said gift being subject to the following terms, conditions and limitations: Grantor states that this gift is for use by the __ or for such other purposes as the General Assembly might direct. It is intended that this conveyance constitute a valid gift under the laws of the State of Missouri so that the right and title to such property shall pass to and vest in the State of Missouri.

(Date) (Authorized signature of grantor, donor or assignor; attach evidence of authority if appropriate)

ACCEPTANCE OF GIFT

PURSUANT TO AUTHORITY GRANTED TO ME in section 33.550, Revised Statutes of Missouri, 1986, I hereby acknowledge receipt and acceptance by the State of Missouri of the property listed above.

(Date)

(Signature of Director of Revenue) Approved

General Counsel **************x*******

1. (3) The completed deed of gift will be forwarded by the director of revenue to the secretary of state for filing.

2. (4) The director of revenue will fully cooperate with prospective donors and donees to ensure that every devise, bequest, donation, gift or assignment of money, bonds or chases in action or of any property, real, personal or mixed, made for the benefit of a particular department, division, commission, agency or institution will be retained and used by that particular department, division, commission,

   CODEOF STATE REGULATIONS 12 CSR lo-42

agency or institution as intended. Donors and donees should contact the general counsel for the Department of Revenue at the time that a gift or devise is being contemplated for the purpose of discussing the terms, conditions and limitations of the gift. (5) Unless otherwise agreed to by the director of revenue, the proceeds from the disposition of every devise, bequest, donation, gift or assignment of money, bonds or chases in action or of any property, real, personal or mixed will be deposited into the General Revenue Fund and will be subject to appropriation by the general assembly unless otherwise provided by law. Auth: section33.550, RSMo (1986). OriginalrulefiledNou. 14,1985, effective April 25, 1986. Amended: Filed Feb. 23, 1989, effective June 11, 1989.