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Gift to The Regents and to the UC San Diego Foundation

Gifts to the University create scholarships and fellowships, expand academic programs, fund groundbreaking research, support faculty recruitment and retention, enhance patient care, construct new buildings and provide a pool of flexible funds to help UC San Diego meet its highest priority needs.

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)

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

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.

There are various administrative and donor relations advantages to be considered in directing a donor’s gift. In particular, the UC San Diego Foundation is geared to handle high volume (many gifts solicited for the same purpose.) The Regents are primarily geared to handle one time gifts, particularly those for current expenditure.

Examples of gift types that may be directed to The Regents or to the UC San Diego Foundation are:

The Regents

  • Current use gifts that are made one-time and will be expended immediately
  • Gifts-in-kind to be held by a Department and not sold
  • Real Estate (not to be sold)
  • Previously established Regents Funds
  • Fellowships with a named Fellow and an application process: funds really belong to the Fellow
  • Endowment Gifts

The UC San Diego Foundation

  • Current use ongoing gifts with balance maintained over period of years
  • Annual Benefits/Solicitations
  • Fundraising/Events (gifts with quid pro quo)
  • Gifts-in-kind (to be sold)
  • Planned/Deferred Gifts (Lead Trusts, Life Estates, Gift Annuities & Charitable Remainder Trusts)
  • Real Estate to be sold
  • Other appreciated assets
  • Previously established Foundation funds
  • Endowed gifts
  • Most gifts for capital projects