Information for non-U.S. donors

The University of California is grateful for the support of donors from around the world. As a recipient of U.S. federal student aid, the University is required by federal law to report certain gifts and other payments received from foreign sources.

Under Section 117 of the Higher Education Act, the University must report gifts from any foreign source to the U.S. Department of Education when the aggregate value of gifts from that source reaches $250,000 in a calendar year.

The University also has reporting obligations to the National Science Foundation for gifts from certain countries (currently Russia, North Korea, Iran, and China).

For these reporting requirements, a foreign source generally includes:

• Individuals who are not U.S. citizens or nationals;
• Organizations or other legal entities established under the laws of a foreign country;
• Foreign governments and their agencies; and
• Agents acting on behalf of a foreign source, including subsidiaries.

When reporting is required, the University must disclose information including the donor's name and address, the value of the gift, the date it was received, and, in some cases, the related gift agreement. The Department of Education has indicated that it intends to make the reported information publicly available, including information reported in previous years.

For more information about the University's Section 117 compliance program, please visit the UCOP Ethics, Compliance and Audit Services Section 117 webpage here.