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Normally a complicated issue both in terms of recording these
transactions and reporting them since the distinctions between a gift
and a research grant may sometimes be difficult to distinguish.
The key differentiator is whether there is any direct benefit that accrues to the grantor. If no benefit then these are gifts, but if there is a definable benefit, then it would be a research grant.
Some of these may be recorded on the development system for recording purposes, although it is normally the research department that reports these grants.
It's also very important to have good communication between the research and advancement department so all of these can be counted and recorded correctly.
There may also be issues where a research department applies an overhead charge to all research grants and if a gift is accidentally recorded as a grant and placed in a research account then a donor may find that this fee has been deducted and may not be too happy as a result.
Any disagreements which office reports these also needs to be resolved, as both offices typically are motivated to maximize the amount of revenue they need to report.
You can also help resolve these issues by formulating job descriptions for your corporate and foundation development officers that include a "working closely with the Research and Grants Office" component.