All AZA Animal Programs, including Taxon Advisory Groups, Species Survival Plan® Programs, Scientific Advisory Groups, and Conservation Action Partnerships 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 an AZA Animal Program.
Animal 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 Department. The Treasurer and Director of the sponsoring Institution must agree to abide by the Management Guidelines for AZA Conservation Program Dedicated Funds. Approval decisions will be communicated to the Chair/Coordinator/Manager of the Animal Program.
A designated contact - the Dedicated Fund Contact for the Animal 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). 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.
AZA Animal Programs soliciting grants or significant donor contributions, sponsorships, or endowments must first receive approval and a letters of support from the Wildlife Conservation and Management Committee (WCMC) and the AZA Conservation Department. Once approved, the Animal Program must use the EIN of the sponsoring institution and the Institution Director must verify to AZA in writing that revenue has been reported on the institution's federal and state tax returns.
AZA Animal Programs selling merchandise, independently or at the annual AZA TAGmart, must first verify in writing to WCMC and the AZA Conservation Department that revenue from merchandise sales will be reported on the institution's federal and state tax returns and that the required sales tax will be paid by the institution. This letter must be signed by the institution director.
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 Animal Programs' Dedicated Funds account. Grants are then disbursed by the Dedicated Fund holder to the grantee(s).
The sponsoring institution must submit an annual financial report detailing all funds collected and distributed from the Dedicated Fund account. This report must be submitted to the AZA Senior Vice President of Finance and Administration by April 30.