Gifts are critical to the UNT's mission to develop and maintain quality in faculty, students and facilities.  The UNT Board of Regents recognizes the importance of establishing policies and procedures to meet the development needs of UNT and of directing vigorous efforts to attract private fund support.   This policy is intended to establish administrative processes to accept and administer gifts in a fiduciarily prudent and efficient manner.  When this policy does not indicate the appropriate course of action, or is inappropriate in light of all aspects of a specific situation, the Vice President for Finance and Administration is to work with the Finance Committee to establish the recommended course of action.  This policy shall be reviewed annually.