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Overhead

Contents

  1. UCOP Tax
  2. Campus Assessment
  3. SSGPDP Assessment
  4. Common Good Assessment (CGA)
  5. Annual & Special Giving Program (ASGP) Assessment
  6. Other Information

1. UCOP Tax

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:

UCOP tax for years 2017-18, 2018-19, 2019-20 and 2020-21

The tax is based on all expenditures two-years prior. For example, the 2019-20 tax rate will be applied to the 2017-18 expenditures.

Amounts (if known): 

  • 2017-18:
  • > Assessed on total 2015-16 expenditures.
    > Rate: 1.55% for OP Tax, plus 0.06% add-on to support UCPath costs.
  • 2018-19:
  • > Assessed on total 2016-17 expenditures.
    > Rate: 1.55% for OP Tax, plus 0.13% add-on to support UCPath costs.
  • 2019-20:
  • > Assessed on total 2017-18 expenditures.
    > Rate: 1.55% for OP Tax, plus 0.19% add-on to support UCPath costs.
    > High Level Unit Projections for 2019-20

Resources:

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2. Campus Assessments (CA and Non-University Differential (NUD)

California 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 based on the F&A negotiated rates and is 33.7% for FY18/19, of which the department retains 16.2%. These rates are expected to remain static for FY19/20.

Amounts (if known):

  • 2017-18
  • > CA – 3%
    > NUD – 33.7%, Dept. share 16.2%
  • 2018-19: No Change
  • > CA – 3%
    > NUD – 33.7%, Dept. share 16.2%
  • 2019-20: No Change
  • > CA – 3%
    > NUD – 33.7%, Dept. share 16.2%

Resources: Information on Non-University Differential (NUD)

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3. SSGPDP Assessment 

Assessment charged to SSGPDPs to support campus administrative activities that support SSGPDP programs.

Amounts (if known): 

  • 3.4% of SSGPDP income.

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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. 

 

  • 2018-19:
  • Total Services allocated = $8.077 M
  • 2019-20
  • Total Services allocated TBD. Amounts calculated in May/June. Assume ~3% increase for budget forecasts.

Resources:

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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): 

  • Amounts vary by unit. 

Resources: See Unit Box site for 2017-18 actual assessments and 2018-19 estimated assessments by unit.

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6. Other Information

  1. Patent Revenue Allocations
  2. Return-to-Aid (RTA) Requirements

1. Patent Revenue Allocations

Patent Revenue is shared between inventors and the university.

Amounts (if known):

  • 2018-19
  • Revenue was distributed per the Patent Funds FY18-19 Allocation Letter.
  • 2019-20:
  • Patent revenue will be distributed in Fall 2019, following the same methodology as 2018-19.

Resources: Information on Patent Income

2. Return-to-Aid (RTA) Requirements

The university requires that a set amount of tuition revenue is used to support student financial aid (RTA). The rates vary by tuition type. Institutional aid awarded may exceed the required RTA in any given year.

Amounts (if known):

  • 2018-19 Estimates
  • > Undergraduate tuition: ~30%
    > Graduate tuition: ~49%
    > Professional tuition & PDST: ~30-33% (depends on when the program was established)
  • 2019-20 Estimates
  • > Undergraduate tuition: ~30%
    > Graduate tuition: ~49%
    > Professional tuition & PDST: ~30-33% (depends on when the program was established)

Resources: Information on Financial Aid at UC Davis

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