A $1 million pledge made on air still needs Terms in Writing.

ESPN host Pat McAfee announced on the October 5 episode of "The Pat McAfee Show" that he would donate $1 million to the University of Iowa Health Care Stead Family Children's Hospital, The Gazette of Cedar Rapids and Hawk Central reported. The pledge came two days after ESPN's College GameDay broadcast from Iowa City, and it followed criticism of a smaller donation announced that Saturday.

The announcement is a useful case for any nonprofit that receives a pledge in public. A promise on camera is a start, and the details still have to be agreed.

What happened in Iowa City

McAfee runs a "Kicking is Easy" contest during GameDay. On October 3, he offered an Iowa freshman $1 million, and the hospital another $1 million, if she made a field goal, Hawk Central reported. The Daily Iowan described the same offer as $2 million, with half going to the hospital.

After two missed attempts, McAfee lowered the offer to $150,000 each for the student and the hospital if former Hawkeye Dallas Clark could throw a football through the uprights. Clark did, according to Hawk Central and The Gazette.

On Monday's show, McAfee said people had criticized him for not making the donation. "It didn't feel right," he said, as quoted by The Daily Iowan, Hawk Central and Saturday Down South. A post on the show's X account said, "We will donate one million dollars" to the hospital. Iowa football coach Kirk Ferentz called the gift "just an outstanding gesture" at his Tuesday press conference, The Gazette reported.

What we do not know

UI Health Care did not respond to The Daily Iowan's request for comment, and we found no statement from the hospital or University of Iowa Health Care on how or when the gift will be paid. McAfee said his show and the hospital "will be doing some work together," Saturday Down South reported. Published reports do not say whether the $1 million comes from McAfee personally, from his show or from another entity, whether it will be paid at once, or whether it is restricted to a program.

Reports also differ on whether it includes the $150,000 tied to Clark's throw. Hawk Central described McAfee as upping the hospital's donation to $1 million. EssentiallySports reported that the $1 million stands apart from the $300,000 raised by Clark's throw. We cannot resolve that from published reporting.

Why the details matter

For accounting purposes, a promise is treated differently depending on its conditions. Under the FASB update that governs nonprofit contributions, ASU 2018-08, a conditional promise has a barrier the recipient must overcome and a right of return or release for the donor if the barrier is not met. It is recognized as revenue only once the barrier is met. An unconditional promise is recognized when it is made.

The original Iowa City offer depended on a made kick. In our view, that is the kind of condition that separates a promise from a gift in hand. The new pledge, as announced, has no condition we know of, but no terms have been published either. Once a donor sets terms, they bind the charity too; see our explainer on why a restricted gift is a promise.

What hospital foundations should confirm

• The donor of record: a person, a company, a show or a donor-advised fund.
• The amount and the math: whether the total includes any amount announced earlier.
• The timing: a single payment or a schedule, with dates.
• The restrictions: unrestricted, or directed to a named fund or program, in writing.
• Recognition and publicity: how the donor's name, and any show or network branding, may be used.
• The paperwork: a signed pledge letter and a written acknowledgment under the foundation's gift acceptance policy.

What other nonprofits can take from it

In our view, a small nonprofit that is the subject of a public pledge should send a short pledge letter within days. The letter should restate what was announced and ask the donor to confirm the vehicle, timing and any conditions. Thanking a donor in public is easier, and less awkward, once those terms are on paper.

We will update this story if the hospital or UI Health Care publishes the terms of the gift.