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Charitable Status of The Regents and the UC San Diego Foundation

Learn about the charitable status of the Regents and the UC San Diego Foundation.

The UC Board of Regents is logistically incapable of raising funds for all UC campuses. Therefore, they approved the establishment of campus foundations which could more effectively fundraise for the unique needs of each campus.

Both are recognized charities with tax-exempt status from the IRS.

In its traditional legal meaning, the word "charity" encompasses religion, education, and assistance to the government, promotion of health, relief of poverty or distress and other purposes that benefit the community. Nonprofit organizations that are organized and operated to further one of these purposes must be recognized as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (See 501(c)(3)). If so recognized, donors will be eligible to receive a tax deduction for the charitable gift to a charity.

Gifts solicited on behalf of UC San Diego belong to either of the following two legal entities:

  • The Regents of the University of California (Tax Id number: 95-6006144)
  • The Campus Foundations – UC San Diego Foundation (Tax Id number: 95-2872494)

Read a copy of the UC San Diego Foundation’s tax determination letter (PDF).

Read a copy of the Regents of the University of California tax determination letter.