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System Status: 

Working with Nonprofit Sponsors

Non-Profit Sponsors encompass the following:

  • Foundations/Charitable Trust
  • Charitable Organization
  • Higher Education Institutions
  • Non-profit research institutions

 Find links to information about working with nonprofit sponsors.

  • Proposal Review and Submission: Proposals are required to be submitted to OCGA for review and endorsement prior to submission to the sponsor. The fund manager or designee will need to route the proposal to the Sponsored Projects Office via Kuali Research (KR) system in accordance with the Proposal Submission Timelines.
  • Foundation Relations:  Foundation Relations may be assisting with preparing the proposal.  Please note that the proposal will still need to be routed to OCGA for review and endorsement prior to submission to the sponsor.
  • Funding Classification: Nonprofit agencies generally provide funding as a grant. However, they may also have programs that are classified by UCSD as Contracts, Fellowships, Public Service or Gifts. Your OCGA analyst can provide assistance with how such funding would be classified by UCSD.
  • Budget Requirements: Your specific funding announcement will have information on budget guidelines, formatting requirements, method of submission, etc. Read the budget requirements closely as they may differ from standard federal budget requirements and allowable costs.
  • Conflict of Interest: Refer to the COI to confirm if a 700U or other conflict of interest form is required.
  • Limited Submissions Offices: When a sponsor limits the number of applications that can be submitted by an organization, please visit the UC San Diego Internal Funding & Limited Submissions InfoReady page or contact the Office of Research Affairs for information on the internal selection process.  If the proposal is selected to move forward by the Limited Submissions Office, the proposal will still need to be routed to OCGA for review and endorsement prior to submission to the sponsor. Written approval for proposal submission from the Limited Submission Office should be uploaded in the Kuali Research (KR) system.

Gift vs. Grant Determination

Often, non-profit sponsors fund projects that could be classified as “gifts” or “grants”.  The decision as to whether a particular award should be considered a gift cannot be made based upon the presence or absence of a single characteristic or criterion. Rather, one must look at the award completely in order to make a judgment as to its proper classification. At UC San Diego, close collaboration is managed between OCGA and Advancement Services to determine the classification of a gift vs. grant/contract.

For more information on the distinction of a gift versus grant, refer to “Gifts vs. Grants”.

Indirect costs

Most nonprofit sponsors have established indirect cost policies to conform to their  charitable mission, which often deviates from UCSD’s federally-negotiated rates. In most cases, UC accepts such differing rate as “Sponsor Policy”. Consideration of any proposed reduction in indirect cost recovery must balance the University's interests in performing the work of an extramural award and the resources the campus must use to cover the unrecovered costs.

Exceptions to the application of  UCSD’s standard indirect cost rate may only be approved for sponsors who have explicit and verified policies limiting facility and administrative costs.  Such sponsor policy must:

  • be a bona fide restriction initiated by the sponsor and must not be based on ad hoc discussions with the campus.
  • be publicly documented (for example, on the sponsor's web site or solicitation).
  • apply universally to all of the sponsor's funding recipients.
  • be clearin describing how indirect cost recovery is calculated (e.g., on a total direct cost base or MTDC base) or, in the alternative, any ambiguity must be clarified in writing by the sponsor.

 Please note that any IDC rates that differ from the federally negotiated rates require an IDC exception. Exceptions are only approved for nonprofit agencies who have explicit and verified written policies. Exception requests are submitted solely by your Contract and Grant Officer at the award stage to the Assistant Vice Chancellor/Director of the Office of Contract and Grant Administration for review and approval via a UCOP sponsored reporting system.  You must provide your C&G Officer with: 1) written and publicly accessible documentation of the sponsor policy; 2) detailed budget (both of which should be uploaded in the Kuali Research (KR) system; and 2) award document. Consideration of any proposed reduction in IDC recovery must balance the University's interests in performing the work of an extramural award and the resources the campus must use to cover the unrecovered costs.

If there is no IDC rate mentioned in the proposal guidelines/solicitation  and the agency has no written IDC policy (e.g, via their website), the UCSD’s federally-negotiated rates shall apply.  Please contact the sponsor if you would like to confirm the IDC rate applicable to the proposal used to develop the budget

Common Documents/Resources Requested by Sponsors

Request for Banking and Payment Information

W-9 Form

(The signature authority for W-9s have been delegated to departments.  As long as you are an US citizen or US resident alien and an UCSD employee, you or your supervisor, may sign and date the W-9.)

Institutional Payment/Wire Transfer Instructions

Tax Exempt/ Tax Status Letters

When preparing a proposal in response to a nonprofit agency's funding-application instructions, sometimes proof of the University's tax status is required. In these cases, official letters are available for your use.

Tax Exempt Status with the Internal Revenue Service:

The University of California has been recognized by the Federal Internal Revenue Service (IRS) as a tax exempt institution as described in Section 501(c)(3) of the Internal Revenue Code. This is verified via a letter dated 9/8/82 from the Department of the Treasury/IRS to The Regents of the University of California, Office of General Counsel. This letter also indicates that the University is not required to file a Form 990 (Return of Organization Exempt from Income Tax). IRS letter (PDF)

Tax Exempt Status with the State of California:

The University of California has been recognized by the State of California Franchise Tax Board (under identification Corporate Number 1227477) as a tax exempt institution as described in Section 23701d of the Revenue and Tax Code. This is verified via a letter dated 4/3/84 from the Franchise Tax Board to The Regents of the University of California. State of California letter (PDF)

Private Foundation Status:

The University of California has been classified by the Federal Internal Revenue Service (IRS) as an organization that is not a private foundation as described in Section 509(a)(1) of the Internal Revenue Code. This is verified via a letter dated 11/23/73 from the Exempt Organizations Branch of the Internal Revenue Service to The Regents of the University of California. Private Foundation letter (PDF)

 

Audit Information: please refer the sponsor to our FDP Clearinghouse

 

Annual Financial Report

 

Board of Regents

 

Articles of Incorporation

 

University of California Legal Name

Funding Resources

For more information, contact ocgainfo@ucsd.edu.