Frequently Asked Questions - Foreign Gifts & Contracts Reporting under HEA Section 117

Last updated May 16, 2024

The University of California FAQs were updated in response to the U.S. Department of Education’s Frequently Asked Questions issued on November 29, 2023 (“ED FAQ”), and the “Section 117 of the Higher Education Act Presentation by the U.S. Department of Education” provided on June 23, 2023 (PDF), and all the responses to public comments that ED has published[1] by the date of UC’s issuance of this guidance. If a UC Location (“Location”) is aware of any contracts or gifts received in prior periods that would need to be reported per these revised FAQs, we recommend that to the extent possible, the Location revise a previously submitted report or report these contracts or gifts in its next report.

[1] See the list on the US Office of Information and Regulatory Affairs site (Reginfo.gov)

Contents:

Foreign Source, Affiliates, Subsidiaries: Defining Characteristics
Reportable Funds Under HEA Section 117
Gift Reporting
Restricted or Conditional Gifts or Contracts
Reporting Periods and Due Dates
Reporting Process
Correcting Reports

Foreign Source, Affiliates, Subsidiaries: Defining Characteristics

Q1. What is a Foreign Source for purposes of HEA Section 117? Are U.S. subsidiaries and affiliates considered to be a Foreign Source?

A1. Under HEA Section 117, Foreign Source means:

  1. A foreign government, including an agency of a foreign government;
  2. A legal entity, governmental or otherwise, created solely under the laws of a foreign state or states;
  3. An individual who is not a citizen or a national of the United States or a trust territory or protectorate thereof; and
  4. An agent, including a subsidiary or affiliate of a foreign legal entity, acting on behalf of a Foreign Source;[2]

The U.S. Department of Education (ED) does not consider an individual who has dual citizenship that includes United States citizenship to be a Foreign Source under 20 U.S.C. 1011f(h)(2).[3]

According to the ED, types of Foreign Sources are not mutually exclusive. Examples of foreign sources that may fall under more than one type include:

  • A nongovernmental organization (NGO) created or funded by a foreign government;
  • An institution of higher education that is operated under the direction or control of a foreign government;
  • A charitable trust acting on behalf of an individual who is a foreign citizen or national;
  • A private company incorporated in a foreign country acting on behalf of a parent or affiliated legal entity incorporated in a different foreign country; and
  • An individual donor who is acting on behalf of a foreign corporation or foreign government.

[2] 20 U.S.C. § 1011f(h)(2).

[3] See ED’s April 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (PDF) – 60 day notice”, page 5.

Q2. Are U.S. subsidiaries and affiliates of a foreign legal entity considered to be a Foreign Source?

A2. The term Foreign Source includes U.S. subsidiaries and affiliates of a foreign legal entity acting on behalf of a Foreign Source.[4] While there might be circumstances in which a subsidiary or affiliate of a foreign entity is not acting on behalf of that foreign entity, for ease of reporting and consistency, UCOP advises Locations to treat all affiliates and subsidiaries of foreign legal entities as Foreign Sources for purposes of HEA Section 117 reporting, unless they have information to the contrary.

[4] 20 U.S.C. § 1011f(h)(2)(D).

Q3. Are foreign subsidiaries of U.S.-based corporations considered to be a Foreign Source?

A3. Foreign subsidiaries of U.S.-based corporations may also constitute Foreign Sources if they are legal entities, governmental or otherwise, created solely under the laws of a foreign state or states. Since it can be difficult to determine whether such subsidiaries are created “solely” under the laws of a foreign state, out of an abundance of caution and absent any information to the contrary, UCOP also recommends treating all Contracts or Gifts from foreign subsidiaries of U.S.-based corporations as Foreign Sources for purposes of HEA Section 117 reporting.

Q4. How do I know if a source is a Foreign Source, including whether it is a subsidiary or affiliate of a Foreign Source?

A4. ED requires institutions to perform reasonable due diligence and “make a good faith effort” to make the determination. Reasonable due diligence may vary: more diligence may be appropriate for transactions with a new Foreign Source, less diligence may be necessary for transactions with a repeat Foreign Source or routine smaller transactions. Institutions may determine whether a source is a Foreign Source or subsidiary or affiliate of a Foreign Source by gathering information directly from a party or through independent research.

Since affiliate relationships are not always obvious, UCOP recommends that the UC unit exercise reasonable due diligence in making its determination by using strategies such as the following:

Note: While these “self-certifications” can be useful, ED cautions against overreliance on them. Self-certifications are best when used in combination with other tools.

When considering whether a sponsor or donor is acting as an agent of a Foreign Source, including whether it is a subsidiary or affiliate, the Location may be able to evaluate the degree to which the foreign parent or affiliate exercises control or the formal relationship between the parties and the practical realities of how the parties interact. For the latter, look at the direction, supervision, or management by the foreign entity both generally and in the context of the specific Gift or Contract.

Q5. Should we report contracts entered into with a U.S. entity where we know the source of funds for the activity is a foreign entity?

A5. Contracts with a U.S. entity that is not an agent, affiliate, or subsidiary of a Foreign Source are not technically reportable under HEA Section 117 because such contracts do not constitute “contracts with” a Foreign Source. However, out of an abundance of caution to maximize transparency, we recommend that UC Locations report the U.S entity as an intermediary and the foreign funder of the U.S. entity as the Foreign Source in its HEA Section 117 report.

Q6. Should we report contracts entered into with a foreign entity, even if the payments for that contract are made by a U.S. entity?

A6. Yes, HEA Section 117 requires reporting contracts with a Foreign Source, regardless of how payments are made. In addition, in such cases, the intermediary provider of the funds is more likely to be acting as an agent of the Foreign Source.

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Reportable Funds Under HEA Section 117

Q7. For contracts, should we report both funds paid to a Foreign Source and funds received from a Foreign Source?

A7. Only funds received from Foreign Sources need to be reported. This is consistent with recent statements from the Department of Education.[5],[6] Therefore, transactions where UC is procuring goods or services at a market price from a Foreign Source do not need to be reported. However, if the purchase price was well below the market value, ED would consider the difference between the amount paid and estimated value to be a “Gift,” and it is a reportable transaction when that amount, alone or in combination with other Gifts and Contracts from the same Foreign Source, meets the $250,000 reporting threshold.

[5] For example, see the second paragraph of this letter from ED to ACE (PDF): “Section 117 of the Higher Education Act (HEA) of 1965 requires your members to report all foreign moneys that flow or are funneled to them, whether directly or through their affiliates.” [emphasis added]

[6] ED Response to Public Comments, December 17, 2019 (PDF)

Q8. HEA Section 117 refers to Gifts and Contracts only; how do we report grants?

A8. Grants are considered Contracts for the purpose of HEA Section 117 reporting.

Q9. Are revenue generating contracts to be reported?

A9. All contracts for which UC is receiving financial consideration from a Foreign Source for the provision of goods or services by UC should be included. This includes contracts in which UC is providing a service, e.g., architectural design and construction service contracts, conference services agreements, laboratory service agreements, etc.

Q10. Are Gifts and Contracts of indeterminate value reportable? If so, how do we determine a dollar amount to assign?

A10. All Foreign Source Gifts and Contracts should be included in HEA Section 117 reporting when alone or in combination with other Gifts and Contracts from the same Foreign Source, they meet the $250,000 reporting threshold.

For items or services of indeterminate value (which may be the case for material/data transfer agreements or in-kind contributions), ED does not specify a methodology, but expects institutions to make a good-faith effort to determine fair market value using a reasonable valuation methodology based on information available at the time the Gift is received or the Contract is entered into. Fair market value is the price that the items or services would sell for on the market. The following are examples of information Locations could use to determine fair market value:

  • Value provided by the source,
  • Sale price of comparable or similar items or services,
  • Replacement costs,
  • Opinions of experts,
  • Prices previously paid for similar items or services.

ED recognizes that certain cases present “valuation challenges”. In such cases, ED states, “[I]nstitutions may wish to consider simply reporting contracts whose values could meet or exceed the statutory threshold to avoid potential non-compliance.”[7] Therefore, out of an abundance of caution and transparency, UCOP recommends that where it is impracticable to calculate or estimate the value, Locations include these transactions of indeterminate value in HEA Section 117 reports using a $0 value. Further, since the value is unknown, barring information to the contrary, Locations should report all Gifts and contracts from the same Foreign Source, since we cannot determine if the $250,000 threshold would be met. (See examples under Q25). For more information about when to report such Gifts and Contracts, see Q24.

[7] ED FAQ, AMNT-Q2.

Q11. Should we report funds that are originally U.S. but flow through a foreign entity? If so, how should this be reported?

A11. Since UC’s contract is with the foreign entity, this is a reportable transaction. The foreign entity from which we receive the funds is the Foreign Source for the purpose of HEA Section 117 reporting.

Q12. Should we report Huawei USA funding?

A12. Gifts and Contracts from subsidiaries and affiliates of foreign legal entities acting on behalf of a Foreign Source are reportable. As discussed above in Q1, for ease of reporting and consistency, UCOP advises Locations to treat ALL affiliates and subsidiaries of foreign legal entities as Foreign Sources for purposes of reporting under HEA Section 117. Thus, Gifts and Contracts from Huawei USA that meet or exceed the reporting threshold (in aggregate, in a calendar year) should be included in Locations’ reports.

Q13. Should start-up packages for investigators and institutional research grants be included?

A13. If these are funded by a Gift or Contracts from Foreign Sources, then such start-up packages are reportable.

Q14. Should we report royalties received from a Foreign Source?

A14. Yes, ED has indicated that licensing agreements fall under the definition of Contracts under HEA Section 117,[8] and as such are reportable.

[8] See ED’s April 24, 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (60-day notice) (PDF)”, page 3 also Appendix B (DOC), Q3 to ED’s June 22, 2020 “Electronic Announcement”.

Q15. Are tuition payments made by foreign students to the University considered reportable?

A15. ED has stated that it generally considers instances where a Foreign Source pays a University to cover tuition for a student or students to meet the definition of a “contract” under HEA Section 117, but that such contracts are reportable under HEA Section 117 only if they meet the annual $250,000 threshold, which would almost never be the case for an individual student’s tuition. ED notes that the threshold would likely be met in situations where a Foreign Source pays tuition for multiple students and the aggregate amount exceeds the annual $250,000 threshold.[9]

[9] See ED’s Aprill 24, 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (60-day notice) (PDF)” also Appendix B (DOC), Q2 to ED’s June 22, 2020 “Electronic Announcement”.

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Gift Reporting

Q16. Should we report Gift pledges by the total amount pledged or by the actual amount received?

A16. ED has indicated that only the Gift amounts received are reportable (see ED FAQ GR-Q1). Note that pledge payment schedules should not be created with the intent of circumventing reporting. If a Location previously reported a pledge based on previous guidance, the Location should re-report the Gift when the Gift is received, if it meets the disclosure threshold.

Q17. Are gifts from Donor Advised Funds reportable? For example, if UC receives funding from, Fidelity Charitable DAF (a US entity), should we report Gifts provided by a foreign donor?

A17. A Donor Advised Fund (DAF) is a charitable giving vehicle created to manage charitable donations on behalf of organizations, families, or individuals. Donors may make recommendations on how the donation is distributed, but they relinquish ownership of the donation. Legally, UC receives the donation from the DAF, not from the entity or person who made a contribution to the DAF. However, if Locations know that the Donor Advisor is a Foreign Source, then they should report the Gift. In no case should a DAF be used to circumvent HEA Section 117 reporting requirements. See also Q18.

Q18. Must we report the Gift Donor name of a Foreign Source that has requested anonymity?

A18. To the extent that the Location has or could reasonably obtain the donor’s identity, ED expects that their information be reported.[10] The Location should clearly indicate that the Gift was anonymously provided and request that the information be treated as confidential by ED, as ED has stated that it will not make anonymous donors’ identities or addresses available to the public.[11]

[10] See “ED’s Aprill 24, 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (60-day notice) (PDF)”  also Appendix B (DOC), Q8 to ED’s June 22, 2020 “Electronic Announcement.”

[11] See Aprill 24, 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (60-day notice) (PDF)”, page 7; also Appendix B (DOC), Q8 to ED’s June 22, 2020 “Electronic Announcement.”

Q19. Are the funds from a Foreign Source that are received by a university foundation reportable?

A19. While UC’s foundations are separate legal entities, and while Gifts to the foundations are not normally considered Gifts to the University, for the purposes of reporting under HEA Section 117, University Location reports should include donations to UC campus foundations that alone or in aggregate with other Gifts and Contracts the Location received from the same Foreign Source meet the reporting thresholds set out by HEA Section 117. ED has stated that institutions must include in their reports Foreign Source funds received through legal entities that “exist for the purpose of serving as an intermediary for certain Gifts or Contracts,” which would include UC affiliated foundations that fundraise for the benefit of UC.[12] Please note that UC has foreign UC Trusts and other university foundations that may directly receive Gifts as intermediaries that would then pass those funds to a university Location. These should also be included, and the intermediary should be listed as an intermediary in the report.

[12] See Aprill 24, 2023 “Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (60-day notice) (PDF)”, pages 3-4, on ED’s HEA Section 117 site; also, Q6 in Appendix B (DOC) to ED’s “Electronic Announcement”.

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Restricted or Conditional Gifts or Contracts

Q20. A grant appears to be covered under HEA Section 117(h)(5) as a “Restricted or Conditional Gift or Contract” when it includes provisions that, among other things, establish research programs.

  1. Do research agreements meet the definition of a Restricted or Conditional Gift or Contract? Do agreements in which foreign entities pay to participate in affiliate membership programs in which our research results are presented meet the definition of a Restricted or Conditional Gift or Contract?
  2. Do renewals, supplemental and continuing awards for existing centers fall under this category?

A20. Per HEA Section 117, a Restricted or Conditional Gift or Contract is one that requires the establishment of “departments, centers, research or lecture programs, or new faculty positions.” Research Contracts (which include grants) from a Foreign Source in support of a research project proposed and defined by UC must be reported under HEA Section 117, but do not normally meet the definition of a “Restricted or Conditional Gift or Contract.” Likewise, in agreements for affiliate membership programs, members are generally not in the position of requiring that UC establish any research or lecture programs, rather, they are invited by UC to participate in a University program, over which the University has full control and discretion, including whether or not to establish or maintain such program. As such, in general, membership affiliate agreements with a Foreign Source do not fall into the definition of Restricted/Conditional, though they too must be reported to ED if, in combination with other Contracts and Gifts from a single Foreign Source, they meet the $250,000 reporting threshold.

An example of a contract that does meet the Restricted/Conditional definition is one that requires the establishment of an institute or center as a condition of funding, as opposed to generalized support for a variety of research projects or students.

By their very nature, agreements providing funds for an existing program are not requiring the establishment of a program; however, it would be prudent to include such agreements as Restricted or Conditional if the same Foreign Source is providing renewal, continuation, or supplemental funds for the same purpose as the original Contract or Gift from that Foreign Source establishing the program.

Note that agreements described here in this question are reportable as agreements with a Foreign Source, even if they may not meet the definition of a Restricted or Conditional Gift or Contract.

Q21. How do we enter the “description of conditions and restrictions” as required for “Restricted or Conditional Gifts or Contracts”?

A21. Step 1: Determine the condition(s) that makes the Gift or Contract “restricted or conditional” in accordance with the definition for a Restricted or Conditional Gift or Contract. These condition(s) are listed below.

  1. the Gift/Contract requires the employment, assignment, or termination of faculty;
  2. the Gift/Contract requires the establishment of departments, centers, research or lecture programs, or new faculty positions;
  3. the Gift/Contract requires the selection or admission of students; or
  4. the Gift/Contract requires the award of grants, loans, scholarships, fellowships, or other forms of financial aid restricted to students of a specified country, religion, sex, ethnic origin, or political opinion.

Step 2: Enter a brief description of the specific terms which meet the above condition(s) that are applicable to the transaction being reported.

For a Gift to establish or fund a research program, ED requires a description of the type of research based on the terms of the reported Gift.

Q22. For “Restricted or Conditional Gifts or Contracts”, how are Locations interpreting the following part of the ED definition: the employment, assignment, or termination of faculty? Is it enough if a faculty member is paid from the grant, or does the grant have to create a new faculty position?

A22. As described above in the answer to Q20, contracts or grants in support of a UC proposed and defined scope of work do not generally fall into the category of Restricted/Conditional. While the sponsor often requires that we obtain their prior approval for a change in the Principal Investigator or other key personnel, these awards do not normally dictate that we must hire a particular person(s), and UC normally retains full control of whom it decides to employ. The prior approval requirements normally focus on having a knowledgeable person leading the project. Therefore, the mere fact that a UC employee is paid under a research contract or grant does not mean that the contract/grant should be considered Restricted/Conditional. If, however, the purpose of the award is for the “employment, assignment, or termination of faculty” (rather than for the performance of a research project, for example), then it should be reported as Restricted/Conditional. Likewise, a Gift that establishes an endowed chair usually does not create a new position, but rather normally provides support for the chair holder’s scholarly activities. Only those that would require the creation of a new position would be considered “restricted.”

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Reporting Periods and Due Dates

Q23. Should we report contracts and grants by project period, or by budget period? For example, if we enter into a $600K contract for a five-year period, it is less than $250K value in any given calendar year (budget period) since it will be spread over five years. However, if we use the project period then we are reporting the $600K amount in the year of signing the contract.

A23. ED has indicated that institutions should report the full amount of the contract in the ED reporting period in which it is signed.[13] This will also eliminate the burden of tracking a contract over time, and the risk of an appearance of non-compliance, even though individual performance periods might not meet the reporting threshold. For example, if the $600K, five-year contract was executed in March, Locations should report the full $600K on the next HEA Section 117 report, due at the end of July.

[13] See ED’s "Foreign Gifts and Contract Disclosures Summary of Public Comments with Responses (PDF)” (30-Day Notice), April 2020, p7-8: “If the institution determines that the contract has the potential to meet the threshold, then Section 117(a) requires the institution to report the contract at the time that the institution 'enters into' it.”

Q24. When should we report Contracts with a Foreign Source for which the value is unknown at the time of execution (for example, indefinite delivery/indefinite quantity contracts)?

A24. Such Contracts do not need to be reported unless their value, alone or in combination with other Gifts or Contracts with the same Foreign Source, meet the $250K threshold in any given calendar year. However, at the time of execution, it is often difficult, if not impossible, to estimate their total value over the life of the agreement, especially if the Contract has no fixed end date. Therefore, to aid in compliance, UCOP recommends that Locations track ongoing payments received under these Contracts and report them at the time the reporting threshold is met for that Foreign Source. Locations may also consider simply reporting Contracts whose values could meet or exceed the $250k threshold at the time the contract was entered into to avoid potential non-compliance. For more details on determining the value of such Gifts and Contracts see Q10.

Q25. How do we calculate amounts aggregated by sponsor?

A25. Institutions must report Contracts with or Gifts from the same Foreign Source that have a value of $250,000 or more, considered alone or in combination with all other Gifts from or Contracts with that Foreign Source within a calendar year. Pertinent Location departments should submit reports of all Foreign Source Gifts and Contracts (regardless of the amount) to the Location coordinating office, who will then sum up all the values to determine if the thresholds have been met. UCOP recommends using the final Contract signature date or Gift acceptance date to determine which Contracts or Gifts to report in a given reporting period. The examples below show how a Location should calculate the totals. Note that reporting of start and end dates are only required for Contracts; only the receipt date is required for Gifts.

Example 1

A Location receives the following three distinct contracts from Foreign Source A in the January-June reporting period:

  • Award 1: Contract, $90,000, Received 2/3/2024 (Start Date 2/2/2024 - End Date 11/30/2024)
  • Award 2: Grant, $100,000, Received 3/8/2024 (Start Date 1/12/2024 - End Date 12/30/2024)
  • Award 3: Clinical Trial, $110,000, Received 6/1/2024 (Start Date 3/3/2024 - End Date 3/3/2028)

Since the aggregate of all Gifts and Contracts by sponsor ($300,000) for the time period to be reported exceeds $250,000, the Location would report all three transactions In the July 31 report.

Example 2

In the January – June reporting period, a Location receives a total of $200,000 from Foreign Source B, and $60,000 from the same Foreign Source in the July-December reporting period.

The Location would not be required to include Foreign Source B in the –January-June report. However, because the tally from the first six months of a calendar year rolls over to the next six months of a calendar year for the purpose of determining whether a Foreign Source should be reported, the entire $260,000 should be reported in the July – December report, to be submitted by January 31 the following year.

Example 3

In the January-June reporting period, a Location receives a total of $800,000 from Foreign Source C, and $300,000 from the same Foreign Source in the July-December reporting period.

Since the Location should have already reported the $800,000 from Foreign Source C in the January-June report, only the additional $300,000 needs to be reported in the July-December report. In other words, values previously reported should not be repeated.

Example 4

A Location reported $800,000 in support from Foreign Source D in the January-June reporting period, and then receives another award for $60,000 in the July-December period. 

Again, since the Location should have already reported the $800,000 from Foreign Source D in the January-June report, the Location should report only the additional $60,000 in the July-December report because it needs to capture all amounts in excess of $250,000 in a calendar year but does not need to repeat previously reported amounts.

Example 5

A Location receives a Contract for $300,000 from Foreign Source E. During the same reporting period, the Location has a separate negative transaction of $60,000. This brings the actual total amount received to $240,000. 

The Location should still report the $300,000 Contract from Foreign Source E because it alone meets the threshold. In general, Locations should disregard negative transaction amounts when establishing whether the $250,000 reporting threshold has been met to avoid the appearance of underreporting.

Example 6

A Location has a contract with Foreign Source F for $200,000. In addition, the Location has a Material Transfer Agreement (MTA) with Foreign Source F to receive research materials. Unfortunately, the materials do not have a known or fair market value, and the Location cannot feasibly calculate its value.

Since the MTA value is unknown, we may not be able to determine if the $250,000 threshold for all Gifts and contracts from Foreign Source F would be met. Therefore, barring information to the contrary, Locations should report both the MTA (with a value of $0), and the $200,000 contract. (See also Q10.)

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Reporting Process

Q26. Are UC Locations considered as independent entities, or is “The UC Regents” the entity that reports?

A26. For HEA Section 117 reporting, each Location submits reports for Gifts and Contracts received by that Location.

Q27. Do systemwide initiatives housed at a particular Location report through the Location, or through UCOP?

A27. The location that administers the program should manage the reporting.

Q28. Are Gifts or Contracts received from Foreign Sources by affiliated overseas Location, institutes, or programs reportable? Should these programs report on their own behalf or through their home Location?

A28. Such Gifts or Contracts would be reportable, and should be reported through the overseas program’s home Location, e.g., UCB reports for BEARS (Singapore), UCD reports for Chile Life Sciences Innovation Center (Chile), etc.

Q29. Which office is responsible for the reporting of foreign Contracts and Gifts in accordance with HEA Section 117?

A29. At UC, the Financial Aid Offices often submit the reports that include information on receipt of foreign Contracts or Gifts as required by HEA Section 117, though information to be included on those reports must be collected from all Location departments or units managing reportable transactions. The campus may, at its discretion, assign the coordinating function to another office. The Primary Destination Point Administrator (PDPA) at each Location can authorize users to submit disclosure reports.[14] (Note that grants from Foreign Sources for financial aid must also be reported under HEA Section 117.)

[14] See SAIG Enrollment Site.

Q30. How can we ensure that we're collecting Gifts that are provided outside the Office of Development? If there are Gifts arrangements made for Location departments or projects that flow independently from the Office of Development, how can we find them?

A30. Per UC policy, all Gifts received by Location departments and by UC affiliated foundations should be reported to the Location Development Office. As such, the Location Development Office should have a full list of Gifts received for that Location. Note that for Contracts, it is important to collect the information from the various offices/departments managing contracts because under current practices, these do not always get reported to a central office (see Background section of RPAC Guidance Memo 24-02 for more details).

Q31. Are Locations required to collect and upload true copies of agreements with Foreign Sources? How will the privacy and confidentiality of information in the agreements be protected from FOIA

A31. ED has indicated that it will engage in negotiated rulemaking regarding the proposed collection and uploading of true copies of agreements with Foreign Sources. At this time, Locations should not provide such copies as part of their HEA Section 117 report. This guidance will be updated if a requirement to provide true copies is finalized.

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Correcting Reports

Q32. What if a Location missed filing a report?

A32. According to previous ED guidance, the Location should immediately file the missed reports.[15]

[15] This was in an ED Dear Colleague Letter from Oct. 4, 2004; although this letter has been rescinded as of June 22, 2020, we believe the policy rationale for this advice is still sound.

Q33. What should a Location do if it realizes that the information in their previously submitted report is inaccurate, materially incorrect, or if it misvalued the value of a reported Contract?

A33. Since the current reporting system does not allow institutions to edit final submissions, the Location must withdraw its prior disclosure reports and re-submit a corrected report in full. To flag a submitted report for withdrawal, the Location must email Foreign Gifts Access Team (ForeignGiftsAccess@ed.gov) with the following information: OPEID of the institution, the approximate date of the incorrect submission (if known), and the Application ID number for the incorrect submission (which can be found on the home page of the reporting portal under “My Submitted Entries,” in the first column next to the incorrect submission). The Foreign Gifts Access Team will then flag the submission as incorrect and send a confirmation response to the Location, at which time the Location must submit a corrected report.

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