B.4. Source January 1989 Development Policy and Administration Manual Chapter V. Requirements for Reporting Gifts Section B. Reporting Categories and Definitions ************************************************************* SOURCE This category identifies the type of donor and covers gifts made both to The Regents and the Campus Foundations. The definitions within this category are mutually exclusive; the single defini- tion that best describes the donor should be used. Individuals Alumni Alumni are defined as former undergraduate or graduate students, full- or part-time, who have earned some credit toward a degree offered by any campus of the University of California. Other Individuals All individual donors who are not alumni are covered by this classification, including: parents; enrolled students; faculty; staff; and trustees. Organizations Campus-related Organizations This classification covers student groups, alumni associations, and University Support Groups, but not the Campus Foundations. Transfers from the Campus Foundations to The Regents should be reported in the classification appropriate to the original donor when originally received by the Campus Foundation as a gift to the Foundation. For-Profit Entities This classification covers both for-profit entities and non- profit entities that are funded by for-profit entities. For-profit entities are defined as corporations, businesses, partnerships, and cooperatives that have been organized for profit-making purposes, including corporations owned by SOURCE individuals and families, incorporated professional individuals, and other closely held companies. Examples of non-profit entitities that are funded by for-profit entities include: industry or trade associations; professional, union, or lobbying organizations; and non-profit organizations funded by one or more companies or individuals operating for profit, including corporate foundations. Non-Profit Foundations or Charitable Trusts This classification covers private tax-exempt entities estab- lished and operated exclusively for charitable purposes; non- profit foundations or charitable trusts, including funds or endowments designated by the Internal Revenue Service as grant- making foundations; community foundations; family foundations; or charitable trusts. This classification excludes corporate foundations (which are classified as for-profit entities), campus foundations, or quasi-government entities such as the National Endowment for the Humanities. Other Organizations This classification covers all non-profit organizations other than those described above, including fund-raising consortia, religious organizations, and higher educational institutions or associations.