Content under consideration |
Type of Web site
 |
Is the content allowable?
|
Banner or other advertising space for third-party product or service |
Student publications on-line |
Yes. The solicitation, sale and publication of advertising conducted by students contribute to the academic mission of the University by providing practical, real-world training and experience to students and should be allowed. Such advertising income is not subject to unrelated business income tax. |
Student Web sites (not on-line publications) |
No. Sale of advertising and commercial content are not directly related to the core purpose of the academic enterprise. |
Other on-line publications (such as magazines or newsletters) |
Yes. Advertising revenue in this category will generally be subject to unrelated business income tax.
Exceptions: “official” print publications (e.g., general catalog) should be free of commercial content, per University policy.
Rule of thumb: necessary information should be ad-free; optional information allows for more leeway.
A print publication may be constrained by U.S. Postal Service regulations from accepting advertising; these constraints do not apply to the on-line version. |
Course Web site |
No. Rule of thumb: necessary information should be ad-free; optional information allows for more leeway. |
Academic or administrative unit |
No. Sale of advertising and commercial content are not directly related to the core purpose of the academic enterprise. |
Sites for Athletics, Alumni, ASUCLA, Performing Arts (auxiliary enterprises with a significant external audience) |
Yes. Disclosure should be made if appropriate (for instance, when the Alumni site had shopping links, the site stated that links were provided because a portion of purchases was rebated to Alumni). Advertising revenue in this category is generally subject to unrelated business income tax. |
Sites (or pages) for one-time events |
Yes. Advertising in this category is generally subject to unrelated business income tax. |
Sites for independent student groups registered with Center for Student Programming) |
No. Sale of advertising and commercial content are not directly related to the core purpose of the academic enterprise. |
| Sponsor’s logo |
Any UCLA site |
Yes. As long as “value statements” are avoided (comparative or qualitative descriptions), a sponsor’s name or logo is an allowable form of acknowledgement. See Guidelines for Corporate Acknowledgement. |
| Product logo for browser, search engine, technology used on site |
Any UCLA site |
Yes, if the logo accurately reflects use of the product and there is a logical connection between the site content and the product (e.g., QuickTime logo for movies in that format). |
| Corporate logo for research partner or other formal relationship |
Any UCLA site |
Yes. As long as a brief disclosure statement is included, industry partners may be recognized on UCLA Web sites. If necessary, a disclaimer may be added re: endorsements. |
| Credit card logos to identify acceptable forms of payment |
Any UCLA site |
Yes, if the e-commerce itself is acceptable.
First test: is the transaction related to the unit’s primary purpose?
Second test: have proper precautions been taken as to privacy and security?
Logos should be displayed in a logical context – that is, connected to the transaction rather than on a home page. |
| Links to commercial home page sites, versus directly linking to on-line store of the sponsor |
Any UCLA site |
Yes, with reservations. While a disclaimer is a good idea (“UCLA does not endorse any product or service”), most users understand that a link that takes them to a new, non-UCLA site does not constitute an endorsement or warranty by UCLA.
Peripheral concern : sponsors, suppliers or partners should not attempt to make their Web pages visually indistinguishable from UCLA’s, nor do they have the right to use the UCLA name or trademarks (see UCLA Policy 110).
Tax note : Links to on-line store pages may be problematic and construed as taxable advertising and are therefore discouraged. |
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