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Disclosure by Institutions Authorized to Award Degrees of Gifts by Foreign Governments, Persons, or Entities

Every institution in New York State authorized to award degrees either by the Legislature or by the Board of Regents is required by Section 207-a of the Education Law to file annually with the State Education Department a report of gifts valued at more than $100,000 that it has received during the most recent fiscal year from foreign governments, persons, or entities.  The law defines gifts to include any endowment, gift, grant, contract, award, or property of any kind.


Section 207-a defines foreign government as any government other than the United States government or the government of a state or political subdivision thereof, including agents of foreign governments.  Foreign person means any individual who is not a citizen or national of the United States or a trust territory or protectorate thereof, including agents of foreign persons.  Foreign entity means any legal entity created under the laws of a foreign government and any legal entity created under U.S. or state law if the majority of its stock is directly or indirectly owned legally or beneficially by one or more foreign governments, foreign persons, or foreign legal entities, or if a majority of the entity’s membership is composed of foreign persons or foreign legal entities, including agents of foreign legal entities.

Information Required

With respect to each foreign gift in excess of $100,000 received during the institution’s fiscal year, the report must provide the following information:

  • The amount
  • The date on which the gift was made
  • In the case of a gift from a foreign government, the name of that government; in the case of a gift by a foreign person or a foreign entity, the name of the foreign country in which the person resides or the entity is principally located.
  • The purpose or purposes for which the gift will be used.
  • In the case of a gift that is conditional, matching, or designated for a particular purpose, full details of the conditions, matching provisions, or designation
  • In the case of a gift that contains conditions or restrictions regarding the control of curricula, employment, or termination of faculty, admission of students, or student fees, or that is contingent on the institution to take certain public positions or actions, or to award honorary degrees, the name of the foreign entity.

Reporting Procedure

The report must be submitted electronically within 30 days of the end of the institution’s fiscal year to the email address below with the specified subject line.

Public Information

Section 207-a specifies that these reports are public records.