The UC Foundation was established in 1975 as a 501(c)(3) not-for-profit corporation and has the Internal Revenue Service identification number 31-0896555. Gifts to the University of Cincinnati and UC Health through the Foundation are tax-deductible to the full extent provided by law.
The Foundation accepts gifts of any amount, and it does not determine the use of gift funds. Funds are allocated according to restrictions established by donors. If gifts are made without donor restrictions, allocation is determined by the University or UC Health. A portion of current-use gifts is used to defray costs of raising and administering the funds.