Investment Management

综合投资信托(CIT)采用市场价值份额的运作方法(类似于共同基金)。.

• Individual endowments pool their cash for investment purposes only.
• 每个捐赠基金在向CIT转移现金时，都会获得CIT单位参与股份.
• 捐赠的礼物是由365滚球官网基金会征收一次性5%的礼物评估.
• 所有捐赠基金都需要支付投资管理费，目前设定为70个基点(.70 percent).
• The fair market value of a CIT unit participation share is determined monthly.
• During the period July 1, 1959 through June 30, 2019, CIT从25个拥有单位参与股的个人捐赠基金发展而来，市值为441美元,460 to 1,785 endowments owning shares with a market value of over $359 million.

Realized investment income (i.e., 利息和股息)以及出售证券的已实现资本收益或损失累积到每个财政年度结束，然后根据每笔捐赠存在的捐赠协议的条款进行分配.

• 企业资讯科技的已实现收益及资本利得/亏损是按每股计算(企业资讯科技单位参与份额), pro-rata basis.
• 任何未分配给受益奖学金或项目的收益将返还给每个捐赠基金的本金并进行再投资.
• Since July 1, 1959, the CIT has distributed over $237 million to the University of Idaho scholarships, programs and life income beneficiaries, including more than $193 million since 2000.

独立的公共会计师(Eide Bailly LLP)被聘请对CIT进行审计，并就是否符合公认会计原则和财务报表的公平性提出意见，以反映CIT每年的财务状况.

Cambridge Associates LLC,  an independent investment fund evaluation firm, is retained to compute and evaluate the CIT's investment performance.

On Sept. 17, 1970, 365滚球官网基金会是根据爱达荷州法律成立的非营利组织，根据《365体育滚球》第501(c)(3)条免征联邦税. 该基金会的唯一目的是通过其处置的方式支持365滚球官网，重点是为大学征求财政支持，管理和投资证券, monies and real and personal property it receives from such sources, and to expend its resources, beyond that required to cover the costs of its operation, to and for the benefit of the University. 基金会由董事会管理，并按照2009年8月与365滚球官网签署的运营协议行事.

该大学由365滚球官网校董会管理，是一个根据爱达荷州宪法组织和存在的宪法公司. 根据《365体育滚球》第501(c)(3)条，该大学免征联邦所得税, as an educational organization. The Regents, 根据6月24日365滚球官网/基金会协议规定的条款, 1993, appointed the Foundation as an agent of the university.

1959年7月，365滚球官网董事会成立了联合投资信托基金(CIT), when the assets of 25 individual endowments having a combined market value of $441,其中460只用于投资目的，作为回报，它们在一个名为CIT的投资账户中获得了单位参与股份. The purpose for creating the CIT was to provide a well-managed, 完全由捐赠基金拥有的多元化投资工具使365滚球官网受益.

Upon accepting the CIT in 1975, 365滚球官网基金会董事会成立了一个投资委员会，并责成它负责监督和指导CIT的投资政策. 该委员会定期与基金会的投资顾问(目前为剑桥联合公司)会面，审查投资活动, performance and compliance with established investment parameters. The committee reports directly to the Foundation Board of Directors.

综合投资信托基金(CIT)是一个由365滚球官网基金会管理的捐赠基金, for the benefit of the University of Idaho. Scholarships, faculty chairs and professorships, research, performing arts, 大学的讲师和许多其他项目都是由CIT捐赠收入支持的. As of June 30, 2022, 创新科技署有价证券投资组合的市值超过3.59亿元, and was compromised of 1,785 individual endowments.

• Invest to maximize long term total return, 确保本金安全并提供满意的当前收入(365滚球官网校董会), June 12, 1975)
• Provide regular and reliable source of funding
• Long term return 5 percent above inflation
• Rank in the top 40 percent of comparable funds

1959年7月，365滚球官网董事会成立了CIT(比UI基金会早11年), in 1970).

• CIT历来分配实际实现的收入(股息和利息所得)，并将所有实现的资本收益作为捐赠本金进行再投资.
• As of fiscal year 2014, 根据第1314号法案，基金会分配的收益包括其所有捐赠的资本收益.  该立法修改了《365体育滚球》第33-5004条，通过解释与保留和使用捐赠收益有关的捐赠文书(捐赠协议)中的语言，帮助慈善机构谨慎管理捐赠基金.
• For FY22 distribution, the Board of Directors approved the rate at 4.投资基金余额前三年滚动平均公平市场价值的3%, which will be distributed to beneficiary colleges and departments.
• 所有捐赠基金都需要支付投资管理费，目前设定为70个基点(.70 percent).
• Gifts for endowments are subject to a onetime 5 percent gift assessment.