Employee Handbook v.2025

RECEIPT OF CONTRIBUTIONS CODAC welcomes cash and non-cash donations from individuals, organizations and businesses to support individuals served and programs offered. CODAC is responsible for accepting charitable contributions that support its mission and further its positive impact in Pima County. Upon receipt of a donation, contribution and/or bequest of any kind, it is the responsibility of the Chief Operating Officer to monitor the issuance of a receipt according to Internal Revenue Service (IRS) Guidelines, and to make certain that all contributed materials are protected against misappropriation. This policy does not apply to gifts given to staff by CODAC members or family of CODAC members. See Admin Policy 304: Code of Conduct. When CODAC receives a donation of goods and/or services, often referred to as a "Gift in Kind," an “In-Kind Donation” or a donation of individual or corporate services (e.g., advertising, printing, installation, etc.) and the value of that donation is determined to be less than $5,000, the donation is processed as a non-cash donation and is considered restricted in nature. The donor may choose to complete the Donation Receipt and Tracking Form. This tracking form must be signed by the person receiving the donation. A copy may be given to the donor and a copy must be forwarded to the Chief Operating Officer within five business days for processing. CODAC does not issue a receipt showing the fair market value of such donations but acknowledges receipt of the object or services for donations made to a program/service. When available, the fair market value indicated by the donor is recorded in the donor database. The Executive Committee of the Board of Directors makes the final decision about acceptance of donations that may be deemed to fall outside of established policy guidelines. CODAC is not required to accept any charitable donations or contributions. TIME OFF AND LEAVES OF ABSENCE TIME OFF AND LEAVES OF ABSENCE CODAC recognizes that employees benefit from time away from work for a variety of reasons - all of which contribute towards a positive work-life balance for our employees. Therefore, CODAC provides time off - both paid and unpaid - to eligible employees for the following situations:  Holidays;

 Paid Time Off;  Paid Sick Leave;  Family and Medical Leave;  Military Leave;  Jury and Witness Duty Leave;

 Professional Leave  Crime Victim Leave

Employee Handbook v. 05.2025

Page 24|50

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