Revenue Generating Activities

San José State University engages in many revenue-generating activities. 收入 from tuition are the university’s primary form of financial support, followed closely by state support, but many other 收入来源 play an important role in enabling 菠菜网lol正规平台 to fulfill its mission in a more meaningful way. For example, there are a number (多少钱1美元.5 million) of scholarships and grants available each year to students that are provided by donors.

Maintaining and expanding 菠菜网lol正规平台’s revenue base is important to maintaining the quality of education the university 提供了. On the other hand, as a public university, San José State must approach developing new 收入来源 in a way that is compliant with the public policies that govern the CSU and non-profit businesses. 这份文件是 intended to assist 菠菜网lol正规平台 departments in evaluating potential new 收入来源 under applicable laws and policies, and provide guidance in how to properly initiate new 收入来源. Its scope is limited to fees charged to willing participants (sometimes called “fee for service”).

重要提示: All m一个y in support of ANY official University activity must be deposited in 一个 of the Auxiliaries or the University accounts.  All campus funds must be deposited through the 财务主管的办公室 into our campus approved bank account and reported as part of our financial records. (参考 Integrated CSU 政府 Manual Centralized Management of Cash and Investments)  Should you know of any situation that may involve an authorized off campus bank 请与 财务高级副总裁 as soon as possible at 408-924-1550.

Categories of 收入 and Related Guidance

的 California 教育 Code (§89721) specifies the types of monies that CSU campuses may collect. 包括“费用和费用” charges for services, materials, and facilities". 的 Code requires that all fees that are deposited "shall be used solely to meet the costs of providing these services, materials, and facilities." Following are descriptions of the most common revenue-generating activities and guidance specific to each.

• I. Sales of Goods and Services from 教育al Activities.

  • Formal instruction is occasionally supplemented to ensure students receive a quality 教育经历. Additional services, activities and laboratory experiences may be needed to supplement traditional instructional offerings. Examples of educationally-related activities might include publishing newspapers or magazines, producing agricultural products, or providing technical services. In some cases, these activities may be ongoing and reach a scale that requires dedicated staff support. 此时，他们 become established campus activities.

    的 revenues from these activities should be deposited to a San José State trust fund (不是助词). For infrequent or small-value activities, the 菠菜网lol正规平台 Miscellaneous Trust Fund (65183) may be used without any preparation by a campus unit. 更大的活动 may require a dedicated fund – the university Budget and Financial Management Office can provide guidance for these situations. 收入 from 教育al Activities should be deposited to account code 580020 – Sales & Services of 教育al Activities. Some key things to remember when providing services for a fee:

    • 会计服务 will prepare your customer invoices. Instructions for providing billing information are listed on their website. Units should not prepare bills. 看到 Accounts Receivable and Billing 了解更多信息.
    • 向 风险经理 to ensure the University's insurance coverage extends 到 activity – we want to keep our students, faculty and staff protected!
    • 联系 Associate Director of Procurement to Payment Services if any non-routine goods or services will be acquired to support the activity so she can provide guidance on procurement pathways.
    • 的 财务主管的办公室 提供了 电子市场店面 that allow customers to pay online with a credit card.
• II. 校园活动

  • Examples of campus events include:

    • 音乐及舞蹈音乐会
    • 会议
    • 校内的运动
    • 青年活动
    • 运动营
    • 学术典礼(e).g.召开)
    • 辩论
    • 学术比赛
    • 研讨会

    
    In the case of campus events, an important "ownership" determination must be made, which will guide where event revenues will be deposited. Any time a campus event is hosted by an academic unit, the activity is deemed owned by 菠菜网lol正规平台 and all revenues and expenses should be run through San José State. However, when an individual faculty member serves as conference chair or coordinates meetings of an external professional association, the activity is deemed owned by the 基金会, which has been charged with offering professional conferences on the University's 代表. In the case of events hosted by administrative or student services units, all campus events are considered owned by 菠菜网lol正规平台.

    收入 from campus events are generally deposited into a miscellaneous trust fund xxx (65). 的 菠菜网lol正规平台 Miscellaneous Trust Fund (65183) may be used for infrequent or small-value activities without any preparation. 请与 会计服务 department regarding which account code to use for these deposits.

• 3. 租赁收入

  • Rental of University facilities is governed by Presidential Directive 2011-01. 租赁 agreement is required to ensure renters are aware of applicable policies and proper insurance is provided for the event.

    Facilities Development and Operations is authorized to issue facility leases and collect rents. In cases where specialized equipment or facilities are made available for rental, such as a specialized lab or equipment, an appropriate fee must be developed on a case-by-case basis. 请参考 到 校园收费计划 on the Finance website for guidance in fee development and approval.

    Incidental/infrequent use of specialized equipment or assets (such as works of art owned by the campus) may be collected by campus units and deposited to a dedicated miscellaneous trust fund xxx (65), or the 菠菜网lol正规平台 Miscellaneous Trust Fund (65183).

• IV. 资产出售
  • University assets may be sold when they have reached the end of their useful life, but still have market value. Per CSU policy, the proceeds from the sale of assets must be deposited 到 same fund that purchased the asset, especially if it was purchased with 菠菜网lol正规平台 Operating Funds.
• V. 捐款
  • 的 塔基础 is charged with accepting gifts and donations on the University's 代表. 礼物和 donations should be deposited with the 塔基础 so that donors receive a receipt 就税务而言.
• VI. 赞助项目
  • 的 研究基金会 is charged with managing sponsored research activities for the University. 一些教育 activities might also be sponsored (e.g., educational internship programs funded by governmental agencies), but these must be reviewed by the 研究基金会 on a case-by-case basis in order to determine ownership (研究基金会 or 菠菜网lol正规平台).
• 7. 学费

  • 的re is a very specific CSU policy regarding students fees contained in Executive 订购1102. Additionally, since the inception of the Student Success, Excellence and Technology Fee in Fall 2012, many student fees were discontinued, such as course fees and the Instructionally-Related Activities (IRA) Fee. However, fees may still be collected for field trips, and 菠菜网lol正规平台 has some specialized (participation-related) student fees 仍然在收集.

    请参阅 校园收费计划 for information about proposing a new student fee.

Applicable Policies and Laws

• Integrated CSU Administrative Manual, section 13680 – Placement and Control of Receipts for Campus Activities and 项目
• Federal Tax Law (Unrelated 业务 Income)
• Executive Order 1059 – Utilization of Campus Auxiliary Organizations
• Executive 订购1102 – 学费