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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

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 2017-18 expenditures.
    > Rate: 1.55% for OP Tax, plus 0.19% add-on to support UCPath costs.
  • 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.

Resources:

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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 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
  • > CA – 3%
    > NUD – 33.7%, Dept. share 16.2%
  • 2019-20
  • > CA – 3%
    > NUD – 33.7%, Dept. share 16.2%
  • 2020-21: 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 $8.180 M, ~4.5% Increase vs. prior year.
  • 2020-21
  • >TBD:  Proposed increase amounts will be reviewed during the May Rate Committee Meeting
    >Conservative planning guidance is to assume 3% over 2019-20

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:

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