The document outlines a comprehensive list of outstanding questions and concerns from higher education institutions regarding the U.S. Department of Education’s (ED) implementation of Section 117, which mandates reporting of foreign gifts and contracts. Following the launch of a new electronic reporting portal in June 2020, stakeholders express ongoing uncertainties related to procedural updates, points of contact, record amendments, and the coordination between different ED offices. Institutions seek clarity on the treatment of multi-year gifts, aggregation rules for reporting thresholds, and the responsibility to disclose gifts routed through third parties or intermediaries. There is particular concern about the reporting of contracts involving the payment for services from foreign companies, clinical trial contracts, and the protection of donor anonymity, especially given potential legal and personal security implications.
Further, institutions request guidance on due diligence standards, documentation retention, and the timely public posting of submitted reports. Additional queries address the appropriate handling of subcontracts, gifts or contracts from multinational entities with complex organizational structures, and the valuation of in-kind contributions. Historical compliance, database inconsistencies between different ED-maintained resources, and the need for a standardized reporting database are also highlighted. The document concludes by urging the ED to engage in a formal rulemaking process, allowing for stakeholder participation and the resolution of ambiguities that persist despite recent administrative changes.
