Frequently Asked Questions
Are the City of San Diego and each of its departments, divisions, programs, commissions and facilities legally qualified charitable beneficiaries?
Yes. The US Internal Revenue Code specifically identifies municipal governments as qualified charitable beneficiaries. Please see US Internal Revenue Code Section 170(c) and its subsections (1), (2) and (3). The California Code Of Regulations, Section 18944.2 provides conformity with the US Internal Revenue Code.
Special Note: Political officials, personnel, offices and activities are NOT considered to be "charitable" according to the US Internal Revenue Code.
The information in this section is not intended, nor should it be considered, as legal opinion. Donors are urged to consult with their professional advisors for all matters associated with their charitable donations.
What is the City of San Diego's Federal Tax Identification Number?
The Federal Tax Identification Number for the City is: 95-6000776.
How can I find out whether the City is interested in what I'd like to donate?
It's easy. Visit our information section, We're Eager to Help You, for assistance in obtaining general information and for access to specific professionals in the City.
What does the City accept as a charitable donation?
Visit the page, Funding Your Donation, for information about the many kinds of valuable property accepted by the City and plans available to you for making your donation.
Will I receive a receipt for my donation that may be used when I file my income taxes?
Yes. The City provides donors who wish a receipt with proper documentation.
May I designate a single department, division, program, commission or facility as the beneficiary of my donation?
Yes. When you are considering making a donation, notify us regarding your thoughts about designating the gift so we can clearly understand your intention and make available the best way to accomplish your preference.
How do I directly contact one of the City's departments, divisions, programs, commissions or facilities to learn about its particular interests in charitable support?
Our information page, We're Eager to Help You, enables you to locate and reach all of the City's participants, and you will also find access to general assistance for obtaining this information.
Can a single donation be allocated to more than one City department, division, program, commission and facility?
Yes. This is easy to accommodate, and the City welcomes such valuable support.
Does the City make available public recognition for donations, if I wish to have my donation publicized?
When a donor is considering the desirability of such acknowledgement, the City is delighted to discuss the possibility, nature, timing and extent of recognition.
Am I eligible to be recognized if my company makes a donation at my request/recommendation?
Yes, if this conforms to your company's policies.
Will the City immediately spend the entire donation that I make, or does it reserve some of it for future use?
This depends upon your preference. Donors may choose to: (1) have their donations expended immediately, or (2) have the donation used over a limited time (for example, over a 5 year span) before it is expended, or (3) endow the donation capital and only make available for spending the annual earnings from the City's investment of the capital. Visit our Funding Your Donation, It's Your Choice page, and look for the special section about "What's Your Style? We Can Tailor A Plan To Fit You."
Does the City make available charitable life income plans?
Yes, these donations are readily available to donors through the City's philanthropy programs. Visit our Benefits For Your Lifetime page.
Does the City have a donation plan that permits me to remain in my residence for as long as I wish even though I donate my residence to the City well before I intend to move from it?
Yes. Visit the information page, Funding Your Donation, It's Your Choice, for a brief discussion of this very matter in the special section about "Opportunities That Suit Your Timing."
How do I get more information about making a charitable donation to the City?
Easy as can be. Visit our page, We're Eager to Help You, where you will find general assistance/contact information, as well as a comprehensive listing of all of the City's operations that participate in the philanthropy program and contact information to reach them about the extraordinary and diverse opportunities for you to philanthropically "partner" with the City through your donation. Or, visit our page, Funding Your Donation, about the numerous plans easily available for you to use.