Child Gift

Dependent Child Receives Gift

Last Updated Oct 5, 2008 10:33 PM

INSTRUCTIONS FOR FILING GIFTS DISCLOSURE FORMWHO SHOULD FILE THIS FORM

The State Ethics Code, chapter 84, Hawaii Revised Statutes ("HRS"), requires you to file a gifts disclosure statement if you are a state legislator, state employee, or state board or commission member,and if all of the following conditions are met:

(1)During the period covered by the gifts disclosure statement (see When To Filebelow), you or your spouse or your dependent child receives, directly or indirectly,from one source:
(a) any gift valued in excess of $200, or (b) two or more gifts whosecombined value is in excess of $200. This applies to all gifts, including a gift in theform of money, service, goods, travel (for example, airline trips to the mainland or toforeign countries), entertainment, or in any other form.

(2)The source of the gift or gifts has interests that may be affected by official action thatyou take in your state capacity. "Official action" means a decision, recommendation,approval, disapproval, or other action, including inaction,which involves discretionaryauthority.
(3)The gift is not exempted by law from the reporting requirements. See ExemptedGifts below.If all of the above conditions are met, you must file a gifts disclosure statement with the State EthicsCommission.

EXEMPTED GIFTS
You do not have to report the following gifts, which are exempted by law from the reporting requirements:
(1)Gifts received by will or intestate succession;
(2)Gifts received by distribution of any inter vivos or testamentary trust established bya spouse or ancestor;
(3)Gifts from a spouse, fiance or fiancee, any relative within four degrees ofconsanguinity, or the spouse, fiance or fiancee of such a relative. A gift from anysuch person is a reportable gift if the person is acting as an agent or intermediary forsomeone who is not covered by this paragraph. For purposes of this paragraph,relatives "within four degrees of consanguinity" include the following: Your parents,grandparents,and great grandparents; your children, grandchildren, andgreat-grandchildren; your brothers/sisters, uncles/aunts, great uncles/aunts, nephews/nieces,grand nephews/nieces, and first cousins;
(4)Political campaign contributions that comply with state law;
(5)Anything that is available to, or distributed to, the public generally without regard tothe official status of the recipient;
(6)Gifts that, within 30 days after receipt, are returned to the giver or delivered to apublic body or to a bona fide educational or charitable organization without thedonation being claimed as a charitable contribution for tax purposes; and
(7)Exchanges of approximately equal value onholidays, birthdays, or special occasions.

WHEN TO FILE
Gifts disclosurestatements must be filed by June 30 of each year. Each report covers gifts receivedduring the period from June 1 of the preceding calendar year through June 1 of the year of the report.

INSTRUCTIONS FOR COMPLETING THE GIFTS DISCLOSURE STATEMENT FORM

A filer must provide the following information on his or her gifts disclosure statement:
(1):Donor. The name of each person, business entity, or organization from whom, or on behalf ofwhom, a gift was received by the filer, the filer's spouse or dependent child.
(2):Description of gift. A description of each gift that the filer, the filer's spouse or dependent childreceived.
(3):Date received. The date on which each gift was received.
(4):Gift value. A good faith estimate of the fair market value of each gift.
(5):Aggregate value. This item applies only if the filer, the filer's spouse or dependent child receivemore than one gift from the same donor during the reporting period. The filer must report the valueof each gift received (under Item No. 4, above) AND the filer must also report the aggregate orcombined value of the gifts (under this Item No. 5). The aggregate value of gifts from the samedonor need onlybe enteredonce on theform. (See sample giftsdisclosure statement form.) Pleasenote that if only one gift was received from a donor, no aggregate value need be reported.

PUBLIC RECORDS
Gifts disclosure statements that are filed with the State Ethics Commission are public records andare available for public inspection.

FAILURE TO FILE
Failure of a legislator, employee,or board or commission member to file a gifts disclosure statementas required by the State Ethics Code constitutes a violation of state law. Persons who violate the StateEthics Code may be reprimanded, put on probation, demoted, suspended, or discharged from state office.In addition, the State Ethics Commission may issue a public finding of a violation and the State, by theAttorney General, may recover any gift received by any person as a result of a violation of the State EthicsCode.

APPLICABILITY OF GIFTS LAW, §84-11, HRSSection 84-11, HRS, prohibits a state legislator, employee, and board or commission member fromaccepting any gift under circumstances in which it can reasonably be inferred that the gift is intended toinfluence or reward official action. Under many circumstances, section 84-11 may prohibit a state employeeor official from accepting a gift of even a relatively small amount in value. The gifts disclosure law shouldnot be interpreted to automatically allow gifts of a value less than $200. Nor should the gifts disclosure lawbe interpreted to automatically allow gifts that are reported on a gifts disclosure statement. Any giftexceeding a nominal amount (such as a moderately priced box of candy or cookies) should be checked withthe State Ethics Commission before acceptance.

See also Child Gift 604 1 - 6