UC's Tax-Exempt Status

Find out about UC's tax-exempt status.

The University of California is:

Not exempt from sales tax

• See Sales and Use Tax Overview and a discussion of California Sales and Use tax.
• Review Tax Implication when conducting business with UC San Diego.

Exempt from state income tax

• See a Franchise Tax Board 2002 letter confirming UC is exempt from state income tax because of its status as a government entity.

Exempt from federal tax

• Because of its status as agency of the State of California under Article IX, Section 9, of the California State Constitution, UC is exempt from federal tax.

501(c)(3) letters

The University qualifies as an exempt organization under Internal Revenue Code (IRC), section 501(c)(3) as set forth in an IRS District Director 1982 letter (PDF). This letter confirms the University's tax-exempt status as originally recognized by the IRS in a 1939 letter.

For donors and granting agencies requiring a 501(c)(3) letter with the UC systemwide Federal Employer ID Number (FEIN), use the UC system-wide 501(c)(3) letter (PDF). Only use this FEIN for donor/ grantor agencies. For all other purposes, use UC San Diego FEIN numbers located on Form W-9.

Learn more information regarding UC's exempt status.