1. Why is Duke asking for information about your citizenship?
   Duke is obligated to comply with the Higher Education Act (“HEA”), a federal law that governs the administration of higher education programs. The HEA requires Duke to identify certain gifts and contracts with “foreign sources.” Separately, the National Science Foundation (“NSF”), a sponsor of research programs at Duke, also requires identifying certain foreign gifts and contracts.
2. Tell me more about the federal reporting requirements?
   The HEA requires Duke to report to the U.S. Department of Education certain gifts and contracts with foreign sources. In a nutshell, Duke must make a report when it receives $250,000 or more in a given calendar year on an aggregate basis from a foreign source. Separately, the NSF must report gifts and contracts from a foreign source valued at $50,000 or more during a July 1 – June 30 reporting period and relates only to gifts and contracts from a small number of “foreign countries of concern” currently including China (but not Macau, Hong Kong, and Taiwan), North Korea, Russia, and Iran.
3. What is a “foreign source” under the HEA and NSF requirements?
   “Foreign source” includes individuals who are not U.S. citizens or nationals. If you are a dual citizen, your donation does not need to be reported under the HEA or NSF. In the case of a gift by an entity or foreign government, “foreign source” is the place of incorporation of the entity or the location of the foreign government. For U.S. based companies with a foreign parent or foreign affiliates, Duke is required to assess the level of control the parent has over the U.S. based entity, to determine whether the gift is reportable under HEA and NSF requirements.
4. Will you report my citizenship information to the government?
   In certain cases, the U.S. Department of Education requires Duke to provide the name of a “foreign source” in connection with a foreign gift and contract report. So, if you do not hold US citizenship and give – directly, through an agent, or through a donor advised fund or private foundation – more than $250,000 in a calendar year, Duke will report the gift and identify you as a foreign source.
5. What if I am donating on behalf of someone else?
   If your gift is being made on behalf of someone other than yourself, you should let Duke know the beneficial donor on whose behalf you are acting and confirm such beneficial donor’s citizenship or nationality. In the case of an entity, you should identify the entity’s name, plus country of incorporation, and headquarters location. In the case of a foreign government, please identify the name of the agency and/or the foreign government.
6. My donation is below both the HEA and NSF reporting thresholds so why does Duke need my citizenship?
   Duke is required to report aggregate gifts and contracts exceeding the threshold during the reporting period. Therefore, if a donor provides more than one gift during a reporting period, those gifts must be added together to determine if the reporting threshold is met. Obtaining citizenship information on each donation allows Duke to comply with its reporting requirements.