THE ARMY OF THE ARMY
HEADQUARTERS
1775
1984
Headquarters
Department of the Army
Washington, DC
21 May 2025

*Army Regulation 1–100
Effective 21 June 2025

Administration
The Army Gift Program

By Order of the Secretary of the Army:

RANDY A. GEORGE
General, United States Army
Chief of Staff

Official:

MARK F. AVERILL
Administrative Assistant to the
Secretary of the Army

History. This publication is an administrative revision. The portions affected by this administrative revision are listed in the summary of change.

Authorities. This regulation implements 5 USCUSCUnited States Code; 10 USCUSCUnited States Code 2601, 10 USCUSCUnited States Code 2608, 10 USCUSCUnited States Code 2493, 10 USCUSCUnited States Code 7456, 10 USCUSCUnited States Code 974, 10 USCUSCUnited States Code 7772, PL 107–107, Section 2866(d); 5 CFRCFRCode of Federal Regulations 2635; and DoD 5500.07.

Applicability. This regulation applies to the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.

Proponent and exception authority. The proponent of this regulation is the Administrative Assistant to the Secretary of the Army. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25–30 for specific requirements.

Army internal control process. This regulation contains internal control provisions in accordance with AR 11–2 and identifies key internal controls that must be evaluated (see appendix B).

Suggested improvements. Users are invited to send comments and suggested improvements on DA FormDA FormDepartment of the Army form 2028 (Recommended Changes to Publications and Blank Forms) directly to usarmy.pentagon.hqda-oaa.mbx.army-gift-program@army.mil.

Distribution. This regulation is available in electronic media only and is intended for the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

*This regulation supersedes AR 1-100, dated 12 May 2023.
AR 1–100 • 21 May 2025
UNCLASSIFIED

Army academic institution Federally chartered academic/military educational institution (for example, United States Military Acad- emy, United States Army War College, and United States Army Command and General Staff College).

Bequest A gift in a will of tangible and/or intangible personal property.

Conveyance The transfer of the title to land by one or more persons to another or others. The instrument that conveys the property is also called a conveyance.

Decoration (as it relates to 5 USCUSCUnited States Code 7342) An order, device, medal, badge, insignia, emblem, or award offered by or received from a foreign govern- ment.

Dependent See DoD 7000.14 – R.

Devise A gift in a will of real property.

Donation Includes “gifts” and refers to something of value received from a non-Federal source without considera- tion or exchange of value.

Ethics counselor As set forth in DoD 5500.07.

Firearms As set forth in 41 CFRCFRCode of Federal Regulations 101 – 42.

Foreign government Any unit of foreign government, including any national, State, local, and municipal government and their foreign equivalents; any international or multinational organization whose membership is composed of any unit of a foreign government; and any agent or representative of any such foreign government unit or organization while acting as such. Native American tribes are not foreign governments for purposes of the Foreign Gifts and Decorations Act.

Gift A contribution, donation, devise, or bequest of real or tangible or intangible personal property.

Gift acceptance authority The DA official who, either through authorization or delegation authority from the SECARMYSECARMYSecretary of the Army, may accept gifts satisfying the acceptance criteria in this regulation.

Gift to the Army A gift, devise, or bequest of real property, personal property, money, or services made on the condition that the gift, devise, or bequest be used for the benefit of, or in connection with, the establishment, opera- tion, or maintenance of a school, hospital, library, museum, cemetery, or other institution or organization under the SECARMYSECARMYSecretary of the Army’s jurisdiction, and that is acceptable under the applicable statute in accordance with Federal, DoD, and Army regulations and policies.

Intangible personal property Cash, checks, or other forms of negotiable instruments.

International organization Organizations that are established for a particular purpose defining the mandate of the organization and investing in it a legality that is agreed to by the participating countries.

Minimal value A retail value, as defined by GSAGSAGeneral Services Administration, in the United States at the time of acceptance of a gift. GSAGSAGeneral Services Administration will adjust the definition of minimal value in regulations prescribed by the Administrator of General Services every 3 years, in consultation with the Secretary of State, to capture changes in the Consumer Price Index for the immediately preceding 3-year period.

Non–Federal entity Generally, a self-sustaining, non-Federal person or organization, established, operated, and controlled by individuals acting outside the scope of any official capacity as officers, employees, or agents of the Fed- eral Government. A non-Federal entity may operate on DoD installations if approved by the senior com- mander or higher authority under applicable regulations.

Personal property A tangible item that is not real property, including artwork; furniture; equipment; office machines; vehicles; materials; supplies; and intangible items of money, stocks, and bonds.

Prohibited source Any person (or an organization made up of such persons) who is seeking official action by, is doing busi- ness or seeking to do business with, or is regulated by the employee's agency; or has interests that may be substantially affected by performance or nonperformance of the employee's official duties.

Real property Real property includes lands and interests therein, leaseholds, standing timber, buildings, improvements, and appurtenances thereto owned by the United States under the control of DA. It also includes piers, docks, warehouses, rights-of-way, and easements, whether temporary or permanent, and improvements permanently attached to and ordinarily considered real estate. It does not include machinery, equipment, or tools that have not been affixed to or were severed or removed from any such lands or buildings or may be so severed or removed without destroying the usefulness of the structures.

Services Include activities that benefit an Army museum program; the morale, welfare, or recreation of members of the Armed Forces and their dependents; or are related or incidental to the conveyance of a gift of real or personal property.

Testamentary gift A gift made by a will or trust, such as a bequest (personal property) or devise (real property). Such gifts do not become effective until the death of the donor.

Unconditional gift A gift that is offered without any indication of or direction as to which DA program or organization the gift is intended to benefit (for example, a donor’s check made out to the U.S. Army for $5,000 with the words “My donation” printed on the memo line).

Useful life of a donation The length of time that a depreciable asset is expected to be usable.