July, 2003
revisedAugust, 2012
May, 2022
Responsible OfficeTreasurer
Treasurer
It is the University of Pennsylvania policy not to accept gifts of service. This policy averts the University from any conflicts of interest and no exceptions are granted.
US Treasury Regulation 1.170A Charitable, etc. contribution and gifts; allowance of deduction.
(g) Contributions of services. No deduction is allowable under section 170 for a contribution of services.