Could a Louisiana village accept an anonymous gift earmarked to pay its auditor?

Plain-English summary

Killian's mayor asked about an anonymous donation equal to the unpaid balance of the village auditor's bill. The donor wanted the money used for that bill, and the village had mailed the auditor a check. The Attorney General said the village could accept the donation and use it to pay an expense it owed. He found no requirement, on these facts, that the donor identify himself or herself.

The AG said a political subdivision could receive property by donation for a public purpose. Because paying the village's auditor was a lawful use of the donated funds, the condition earmarking the gift for that payment did not change the answer. He found no illegality in the aldermen's actions as described to him.

Currency note

This opinion was issued in 2001. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could the village accept an anonymous gift?
The AG said yes. He found no law requiring this donor to disclose an identity under the circumstances presented.

Could the donor specify that the money pay the auditor?
Yes. The AG said the condition was compatible with paying an expense the village lawfully owed.

Did the AG find the aldermen's described actions illegal?
No. He said the facts in the mayor's letter did not show illegality in the board's actions.

Background and statutory framework

The opinion quoted Article 6, Section 23 of the Louisiana Constitution, which allowed political subdivisions to acquire property for a public purpose by donation, subject to other law. The AG applied that authority to a gift meant to cover the village's auditor bill.

Citations and references

• Article 6, Section 23 of the Louisiana Constitution

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/01-0052

Original opinion text

March 28, 2001
OPINION 01-52

90-A-2 PUBLIC FUNDS
Honorable Gillis Windham
Mayor, Village of Killian
Village properly accepted anonymous donation of money used to defray
P. O. Box 1028
the expenses of the village.
Hammond, LA 70404

Dear Mayor Windham:

Your inquiry of recent date is related to the facts and circumstances reviewed by this office in Attorney General Opinion 00-355. Briefly restated herein, the Board of Aldermen of the Village of Killian, and you in your capacity as mayor, have been in dispute over the amount owed Mr. Lee Gray, CPA, for his services performed as auditor for the Village of Killian. You relate that in October of 2000, Dr. Dan Kyle, the state legislative auditor, in writing instructed the Village to pay Mr. Gray $4,410.00, the remaining balance allegedly owed Mr. Gray.

In December 2000, the Village received an anonymous donation in the exact amount of $4,410.00 delivered by a Village alderman. The conditions of the donation related by the alderman to the board were that (1) the donor desires to remain anonymous, and (2) that the donation be used to pay the balance of Mr. Gray’s bill.

The Village has in fact written and mailed a check to Mr. Gray for $4,410.00. Your questions arising from these circumstances are:

1. Can the Village of Killian accept anonymous donations?
2. Can the donor specify where the money is to be spent?
3. Has anything illegal or unethical taken place with the Aldermen’s actions to prevent Mr. Gray from accepting this payment?

Note first that the Village may accept donations, anonymous or otherwise, per the constitutional authority of LSA-Const. Art. 6 §23 (La. 1974), which provides:

§23. Acquisition of Property

Section 23. Subject to and not inconsistent with this constitution and subject to restrictions provided by general law, political

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Mayor Gillis Windham
OPINION 01-52
Page 2
subdivisions may acquire property for any public purpose by purchase, donation, expropriation, exchange, or otherwise.

We find nothing in the law requiring the donor to reveal his identity in the circumstances presented. The funds received may be used to defray those expenses owed by the Village, which apparently was done. As a legal use of the money donated was accomplished, it matters not that a condition of the donation was that the money be used in that manner.
Finally, we find no illegality attendant to the board’s actions from the facts related in your correspondence.

Very truly yours,

RICHARD P. IEYOUB
ATTORNEY GENERAL

BY: ________
KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL

KLK:ams

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Mayor Gillis Windham
OPINION 01-52
Page 3

#01-52

90-A-2 PUBLIC FUNDS

Village properly accepted anonymous donation of money used to defray the expenses of the village.

Honorable Gillis Windham
Mayor, Village of Killian
P. O. Box 1028
Hammond, LA 70404

Date Received:
Date Released: March 28, 2001

KERRY L. KILPATRICK
ASSISTANT ATTORNEY GENERAL