Contents
- UCOP and UCPath Assessment
- Campus Assessment
- SSGPDP Assessment
- Common Good Assessment (CGA)
- Annual & Special Giving Program (ASGP) Assessment
1. UCOP and UCPath Assessment
UCOP tax refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various systemwide programs. Starting in 2017-18, this assessment also includes an Add-on to support UCPath costs. The current rate schedule is as follows:
The tax is based on all expenditures two-years prior. For example, the 2019-20 tax rate was applied to the 2017-18 expenditures.
Amounts (if known):
- 2020-21
- >Assessed on 2018-19 Expenditures, specific criteria in Resources section below.
>Rate: 1.55% for OP Tax, plus 0.24% add-on to support UCPath costs. - 2021-22
- >Assessed on 2019-20 Expenditures, specific criteria in Resources section below.
>No Change to Rates: 1.55% for OP Tax, plus 0.24% add-on to support UCPath costs.
>Unit details will be posted to BOX under BIA Document Sharing - 2022-23
- >TBD
- Unit Guidance for Assessment Allowable Fund Sources
- 2021-22 OP & UCPath Assessments (FINAL) ***Note: Unit Detail Files on Box will not match final assessment amounts due to Unit level discount for COVID19 expenses***
- 2020-21 OP and UCPath Assessments (updated Aug '20)
- 2020-21 OP Assessment Rebate (Oct '20)
- Criteria for Assessment Eligible Expenditures
- Historical Context on UCOP tax and Funding Streams.
2. Campus Assessments (CA and Non-University Differential (NUD)
Campus Assessment (CA) is required for all accounts that generate revenue; the assessment is 3% of the income and recharge revenue generated (excluding applicable exemptions).
NUD is required to be charged for income generated from external clients (non UC affiliates, excluding applicable exemptions). The NUD surcharge is currently based on a subset of the F&A negotiated rates and is 33.7%, of which the department retains 16.2%. Effective July 1, 2022 along with the change in the F&A Rate NUD will increase to 36%.
Amounts (if known):
- 2020-21
- > CA – 3%
> NUD – 33.7%, Dept. share 16.2% - 2021-22
- > CA – 3%
> NUD – 33.7%, Dept. share 16.2% - 2022-23
- > CA – 3%
> NUD – 36%, Dept. share 17.3%
Resources: Information on Non-University Differential (NUD)
3. Self-Supporting Graduate Professional Degree Program (SSGPDP) Assessment
Assessment charged to SSGPDPs to help fundcampus administrative activities that support these programs.
4. Common Good Assessment (CGA)
Annual bill that eliminates recharge for certain goods and services that are essential and routinely consumed in the regular course of unit operations. Implemented in January 2016 as a payroll assessment; switched to annual bill for 2017-18.
Amounts (if known):
- Amounts vary by unit.
- 2020-21
- >No change to 2019-20. Total Services allocated $8.180M
- 2021-22
- >Assessment remained unchanged, Total Services allocated $8.180M
- 2022-23
- >TBD
Resources:
- Common Good Assessment (CGA)
- Unit Guidance for Assessment Allowable Fund Sources
- 2021-22 CGA Assessment
- 2020-21 CGA Assessment
- 2019-20 CGA Assessment
- 2018-19 CGA Assessment
5. Annual & Special Giving Program (ASGP) Assessment
Assessment charged to units to support operational costs of the Annual & Special Giving Program (ASGP). Implemented in 2017-18, this assessment eliminated the 33% recharge on individual annual gifts.
Amounts (if known):
Resources: