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.