University Facilities and the Tax Reform Act 

The University finances certain facilities in whole or in part with proceeds of tax-exempt or other tax-advantaged bonds.  Federal tax law, including the Tax Reform Act of 1986, places limits on the private business use of such bond-financed facilities. UC may not permit such bond financed facilities to be used in any manner that would violate the Internal Reveue Service (IRS) private business use rules or otherwise cause the interest to become taxable under federal tax law income tax provisions.

Contact: Felice Lu at Felice.Lu@ucop.edu or (510) 987-0348.

Guidance Memos

Memos issued by UCOP concerning private use of University facilities under Federal tax law, including the Tax Reform Act of 1986.

RPAC-20-02 Link | OTT-00-01 Link

Principles for Avoiding Private Business Use in Research Contracts

These six principles provide guidance on how to avoid private business use of University facilities when conducting various activities.

Tax Act Reference Guide

This reference guide provides a summary of when certain activities fall inside and outside of the safe harbors for private business use of University facilities.