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American Accounting Association

Policies and Procedures Manual


Fund-Raising Limitation and Approval Process
(De Minimus Rule)

Each Section, Region, or Group may solicit and accept one-time contributions up to $15,000 from any one sponsoring source each fiscal year. Each Section or Group may solicit and accept up to $25,000 each fiscal year from multiple sources. Each Region may solicit and accept funds from multiple sources sufficient to support its regional meeting on a break-even basis.

Each Section, Region, or Group may solicit and accept multi-year contributions that do not exceed $15,000 per fiscal year and (for a Section or Group) do not exceed the $25,000 annual cap for any fiscal year covered by the multi-year contribution.

Any Section, Region, or Group that wishes to raise amounts in excess of these limits shall request Executive Committee approval. Such requests should be submitted at least 30 days prior to an Executive Committee meeting. These restraints refer only to cash contributions and are not intended to be applicable to services in kind.

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