All AZA Programs including Taxon Advisory Groups, Species Survival Plan® Programs, Scientific Advisory Groups, and SAFE Species Programs are eligible to manage fiscal resources in support of their objectives. An AZA Dedicated Fund account is designed to hold and distribute monies raised specifically to support projects initiated or coordinated by these AZA Programs.
Programs interested in establishing an AZA Dedicated Fund account must complete an AZA Dedicated Funds Account Application Form and return it to the AZA Conservation and Science Department. The Treasurer and Director of the sponsoring Institution must agree to abide by the Management Guidelines for AZA Dedicated Funds. Approval decisions will be communicated to the Chair/Coordinator/Manager of the Program.
A designated contact - the Dedicated Fund Contact for the Program that was identified on the Dedicated Fund application - is responsible for managing the account and maintaining accurate records. The AZA-accredited institution by which the Contact is employed must agree to assume responsibility for the account, its funds, and their management using their Employer Identification Number (EIN) (for U.S. organizations) of the equivalent (for non-U.S. organizations). The Association of Zoos and Aquariums, and its Board of Directors, shall not be held liable for unauthorized funding solicitations, tax liabilities, or individual misappropriation of funds.
Revenue from merchandise sales by AZA Programs, independently or at the annual AZA TAG Mart, must be reported on the institution's federal and state tax returns, and the required sales tax must be paid by the institution.
AZA Programs soliciting grants or significant donor contributions, sponsorships, or endowments must use the EIN (for U.S. organizations) of the equivalent (for non-U.S. organizations) of the sponsoring institution, and revenue must be reported on the institution's federal and state tax returns.
AZA Programs are encouraged to lead, participate in, and partner on conservation through existing SAFE programs, and/or to propose new SAFE species.
Revenue from conservation activities should be deposited into a Dedicated Funds account, to be managed by the institution where the Fund is based. Revenue must be reported on the institution’s federal and state tax returns.
Conservation Grants Fund grantees that are not employed by or affiliated with an AZA member institution must arrange for their awards to be deposited by AZA into one of the Dedicated Funds account. Grants are then disbursed by the Dedicated Fund holder to the grantee(s).