F-3) External Sales of Education Related Activities

Review date: 
February 08, 2018
Responsible office: 
Budget and Resource Management


  • Sales of products or services to EXTERNAL customers (defined as not able to be charged via a journal, instead they are billed and pay by cash, check or credit). Activities under this category are very similar to recharge activities, except there are NO internal customers. Sales of products or services to BOTH internal and external customers are recharges (see F-2).
  • The University must not assume any obligation beyond delivery of a standardized University product or service at a pre-established, per unit, uniform price.
  • The activity must have some integral relationship to UCSF's instruction, research, or public service missions and yield some identifiable benefit to UCSF.
  • Customers may not be charged less than total cost.
  • Business contracts between external customers and the Regents of the University of California are required. These should be routine if a standard agreement is used.
  • Indirect costs must be included in the fee or price charged for the product or service.
  • Unrelated Business Income Tax (UBIT) and Sales Tax review is required.