Frequently asked questions FAQ What is the University of Oregon Foundation’s relationship with the University of Oregon? The Foundation is an independent charitable 501(c)(3) organization designated by the university to receive, manage, invest, and disburse private gifts to the university. Fundraising activities are managed by the university. Oregon law requires that a foundation be independent of a state university. Who governs the Foundation? The Foundation Board of Trustees is comprised of up to 30 volunteer alumni and non-alumni members. The Board has overall responsibility for the management of the Foundation. Trustees with diverse backgrounds, experience, and organizational and financial skills volunteer considerable time and effort to help the Foundation and the university grow and prosper. How is the Foundation funded? The Foundation’s operating budget is primarily funded by a .75% annual administrative fee on the market value of endowed assets, in addition to income from rentals and unrestricted gifts to the Foundation. How is my gift spent? Exactly as you direct. When you make a gift to the university through the Foundation, you determine the purpose and specific area of the university that will benefit from your generosity. Upon receipt of your gift, the Foundation will send you an acknowledgement that confirms the gift designation and can be used for tax purposes. When the university staff member in charge of the fund submits a spending request, the Foundation first ensures that the request meets the donor purpose language of the fund, then issues a check. Are there fees associated with my gift? The Foundation assesses a 5% gift fee. This fee is transferred directly to the University of Oregon to provide ongoing, essential funds for the university's advancement efforts and emerging priorities. How do endowments work? Endowment assets are maintained in perpetuity and are pooled for investment purposes. Currently, the Foundation annually distributes 4% of the market value to be used in accordance with each fund’s purpose. How do I establish an endowment? While any amount can be added to an existing endowment the minimum amount necessary to establish a new endowment is $100,000. The process is uncomplicated but is best addressed through face-to-face conversations. Please visit the University Advancement website for more information. What are the endowment returns? For the fiscal year ending June 30, 2024, the Villard Investment Pool (VIP) returned 10.5% (net of fees). Over 10 years, the VIP achieved its primary objective of maintaining long-term purchasing power with annualized returns of 7.2%. According to the most recent NACUBO study (National Association of College and University Business Officers), the Foundation's performance ranks in the 80th percentile of 10-year annualized return rates. What is the value of the endowment? As of June 30, 2024, the Villard Investment Pool was valued at $1.63 billion. How do I update my information? Please contact our Records Management team at alumrec@uofoundation.org or call 541.302.0300.

Integrity and good governance are critical to The Foundation's work as fiduciary for donors to the university. Accountability The University of Oregon Foundation is proud to be a leader in good corporate governance for the nonprofit sector. Integrity and good governance are critical to The Foundation's work as fiduciary for donors to the university. Numerous checks and balances exist to ensure the integrity of our business and financial decisions, polices, and procedures. Board of Trustees The Foundation Board of Trustees consists of up to 30 members who are selected for their professional expertise and consistent support of the university. The Board's main responsibilities include overseeing the management and administration of the Foundation and its assets. The Board has adopted the Principles for Good Governance and Ethical Practice, A Guide for Charities and Foundations released by the Panel on the Nonprofit Sector, modified to reflect the specific governance model and needs of the Foundation. The principles address legal compliance and public disclosure, effective governance, strong financial oversight, and fiduciary responsibilities. External Audits and Internal Controls An independent external auditor annually audits the Foundation, and provides a review of internal controls and an opinion on whether the financial statements present fairly, in all material respects, the financial position of the Foundation in conformity with Generally Accepted Accounting Principles (GAAP). Additionally, the Foundation has implemented COSO-2013, an integrated framework for internal control that facilitates the design, implementation, and assessment of effective controls to meet operations, reporting, and compliance objectives. The Foundation's audited financial statements are available online. Partnership with the University There is an open line of communication between the Foundation Board of Trustees, Foundation leadership, the UO Board of Trustees, the UO President, and the Vice President for University Advancement that ensures Foundation decisions are made solely to promote the best interests of the donors, the university and the Foundation. Gift Administration We regulate the use of gifts through numerous internal and external controls. Each request from the university to spend donor monies must be approved by a university administrator and is individually reviewed by the Foundation to ensure the requested use is consistent with the donor purpose of the fund. In addition, university-authorized signers receive regular financial statements documenting spending activity for each gift fund.

Gifts of Cryptocurrency The University of Oregon Foundation accepts multiple forms of cryptocurrency in addition to Bitcoin (BTC) and Ethereum (ETH). Additional accepted cryptocurrencies can be displayed in a dropdown list by clicking "Other crypto options" . To support the University of Oregon with a donation of cryptocurrency, please use the form provided by The Giving Block, our cryptocurrency partner. Please use the "Donation Notes" field to designate the area or fund you would like to support, or indicate any other special instructions. Why Donate Cryptocurrency? For donors in the United States, the IRS has classified cryptocurrency as a form of property for tax purposes. This means that when you donate cryptocurrencies to a 501(c)(3) nonprofit, you may not be required to pay capital gains tax on the donated cryptocurrency and you may still be able to claim a deduction for your gift. Please consult your tax adviser for more information. Gift Acceptance In accordance with our Gift Acceptance Policy, all contributions of cryptocurrency are converted to cash immediately upon acceptance and cannot be refunded for any reason. While we are happy to honor requests for anonymity, we require that all donors identify themselves when making a charitable contribution. IMPORTANT Please only send the exact cryptocurrency you have selected. Do not send any other cryptocurrencies (including layer 2, wrapped tokens, NFTs or other ERC-20 tokens not listed), as these are unsupported and may result in loss of donation. For more information visit The Giving Block FAQ . Donate Now More Information For any questions, please contact our Gift Services Department at giftservicesdept@uofoundation.org or call 541.302.0300 .

Annual performance and efficacy metrics for the variety of gifts we manage. Financial Overview The UO Foundation manages gifts of all types and sizes, with a financial focus on managing major gift endowments. Endowments are invested both to provide an annual distribution to support current university activities and to achieve a long-term growth rate that preserves the purchasing power of the endowments. In this way, endowments benefit both current and future generations. We are committed to following the highest standards of service and ethical conduct when managing private gifts for the benefit of the university. 2023-2024 Performance Highlights As of June 30, 2024 Total Assets $2.9 billion Endowment Value (Villard Investment Pool) $1.63 billion (returns, plus cash gifts, minus distributions) Distributions Made Available for Spending $42.5 million from true endowments (based on December 31, 2022 market value) Total University Support $273 million Total Gifts $206 million Gifts by Type Expendable Gifts 77% Endowed Gifts 23% Endowment Funds by Purpose Student Scholarships 33% Academic Support 23% Facilities 1% Other UO Support 43% Gifts by Donor Type Friends 55% Alumni 22% Foundations & Corporations 18% Parents 3% Faculty & Staff 1% Family Foundations 1% University Support by Purpose Facilities & Equipment 34% Faculty & Research 29% Student Scholarships 9% University Advancement 7% Other Student, Academic, & Operational Support 21%

Supporting the University of Oregon by administering private charitable gifts and serving our donors' best interest About the Foundation Supporting the University of Oregon The University of Oregon Foundation is a charitable 501(c)(3) organization responsible for administering private gifts made to further the University of Oregon's mission. Although the Foundation is a separate entity from the university, the Foundation's sole reason for existence is to partner with the university and serve in our donors' best interest. We are committed to the highest standards of service and ethical conduct when it comes to managing donor gifts for the benefit of the university. Donors entrust the Foundation with fiduciary oversight of their charitable gifts and, in turn, we hold in confidence the details of that giving and other related information. Since 1922, the Foundation has received, invested, and distributed private gifts, funding student scholarships, faculty support, academic programs, and building improvements. The Board-approved investment strategy and distribution rate are designed to provide stable financial support for the university while preserving the purchasing power of the endowment and trust funds in the future. The Foundation ensures that all university spending of donor money is consistent with the donor's intention. Ensuring the management of donor gifts is a tremendous responsibility that every Board member and staff person take very seriously. This factors into every major decision the Foundation and its Board make, and whether that decision will affect the university today or not for many years to come. Core Values The Foundation applies important core values to our everyday interactions with colleagues, trustees, and donors. We base our business decisions and communications on the priorities of: Trust – Tell the Truth Respect – Be Nice Integrity – Do the Right Thing Commitment – Follow Through Read more about our core values. Responsibilities Foundation responsibilities include: Receipting and acknowledging donor gifts; Directing gifts to separately identifiable funds based on the purpose from the donor; Handling donor information with respect and confidentiality to the extent provided by law; Making regular reports to donors; Responding to donor questions with prompt, truthful, and forthright answers; Ensuring spending is consistent with the terms of the donor's designation; Managing unrestricted funds to provide the greatest benefit for the university; Acting as custodian for endowed gifts; Serving in legal capacities for planned giving arrangements. Relationship Between the University, Donors, and the Foundation University of Oregon University Development staff cultivate relationships with prospective and current donors and solicit gifts for the University. The University encourages gifts for purposes such as student scholarships, faculty support, academic programs, research, athletics, and building improvements. Charitable Giving Donors make gifts to the University of Oregon through the Foundation. Gifts are typically cash, securities, property, or deferred gifts. Donors may also choose to make a pledge to the University to be paid over time by any of the above means. Donors typically designate their gift to benefit a particular program, department or scholarship, either for current spending or as an endowment that will have limited spending but exist in perpetuity. University of Oregon Foundation The Foundation is a separate legal entity from the University, and is a 501(c)(3) nonprofit corporation. The Foundation receives, records, receipts, and invests the gifts to the University. Gifts are held in separate equities based upon donor-designated purpose. The Foundation manages the funds until the University requests a distribution. The Foundation also maintains confidential donor information. Authorized university staff may receive data for use in fundraising. University of Oregon The University requests distributions from a specific equity based upon matching the current campus needs with the designated purpose. Questions? If you have questions about the University of Oregon Foundation, please feel welcome to contact us at info@uofoundation.org or call 541.302.0300 .