Allocation of Tasks. Decisions on the allocation of tasks are taken in consultation with the university teacher concerned and at least once a year. When the tasks are allocated, the university teacher’s needs for balance between the tasks associated with his/her position shall be considered. The need for skills development shall also be considered. For new employees, the allocation of different tasks shall be defined. The allocation of tasks shall be based on the department’s (equiv.) operational goals, education and research tasks. The tasks shall be allocated in a way that promotes the teacher’s opportunities to combine education, research/development work and his/her own skills development. The allocation of teachers’ different tasks within the respective areas will vary over time. Every teacher employed on a permanent or temporary basis with more than three years’ employment in the last five years, shall over a multi-annual period, be guaranteed time for his/her own research/development work and skills development. This time can be combined into longer continuous periods (e.g. a ‘sabbatical’) or planned more continuously over the period. The allocation of the teachers’ duties shall thus be planned with a multi-annual perspective. In the allocation of tasks, e.g. teaching, consideration shall be given to the nature and level of difficulty of the tasks as well as the university teacher’s experience within the field concerned. The above means that teachers who currently teach to such an extent that there is no time for skills development or their own research, shall be allocated a smaller share of teaching to allow them to carry out their own research and/or skills development. This share shall make up at least 10% of the working hours.
Allocation of Tasks. Once the Initial Contribution is received, Owners and Holder will proceed in good faith to complete the steps towards completion of the easement including those listed in the Schedule. Each will keep the other advised as to the progress of items that are the responsibility of that party as indicated on the Schedule.
Allocation of Tasks. The Schedule lists a generic set of tasks that are applicable to most easement donations. The model identifies an appropriate responsible party for several of the tasks but leaves most of the assignments blank. A responsible party should be identified for each task before finalizing an agreement. At a minimum, all items needed only for tax purposes (e.g., appraisal and Form 8283) should be assigned to the Owners. The rationale is that the Holder’s conservation purposes are not furthered by the Owners’ desire to claim a charitable contribution for federal tax purposes. o Tasks and Deductibility. Court opinions have varied in the past few years as to the deductibility of cash contributions to the Holder when at least some of the tasks performed by the Holder were viewed as services performed for the benefit of the Owner. More recently, a pragmatic approach has evolved that looks at whether the investment of time and resources by the Holder in items arguably benefitting the Owners was “significant” or not. If “insignificant,” the fact that time spent on the activity was not separately accounted for and deducted from the acknowledged donation will not, by itself, disqualify the payment as a charitable contribution. o How to Avoid the Issue. Court decisions on this issue are discussed in Pledges and Donation Agreements, which also provides a number of alternatives for the Holder to avoid involvement in the issue, among which is the strategy adopted in §3.1.2 below: maintaining a separate time and expense accounting for services provided for the benefit of the Owner.
Allocation of Tasks
