The University of California, in compliance with Title VI and VII of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, and Section 504 of the Rehabilitation Act of 1973, does not discriminate on the basis of race, color, national origin, religion, sex, age, or handicap in any of its policies, procedures, or practices. This nondiscrimination policy covers admission and access to, and treatment and employment in, university programs and activities, including, but not limited to, academic admissions, financial aid, educational services, and employment.

Note: While efforts have been made to assure the accuracy of statements in this catalog, it must be understood that all contents are subject to change.

Inquiries regarding the university's equal opportunity policies (race, color, national origin, religion, sex, and handicap) may be directed to the Associate Dean for Curriculum and Student Affairs, School of Medicine (0606), La Jolla, California, 92093-0606, telephone 858-534-3700.

The Taxpayer Relief Act of 1997 includes a number of educational tax benefits that may have an impact on students and their families. The act includes the following sections that involve the university reporting information on students to the Internal Revenue Service:

Hope Scholarship Tax Credit (effective 1/1/98): a nonrefundable credit equal to a maximum of $1500 in out-of-pocket qualified tuition and fee expenses paid by or on behalf of a student for two tax years during which the student is enrolled at least half time in the first or second year of postsecondary education leading to a recognized degree or certificate.

Lifetime Learning Credit (effective 7/1/98): a nonrefundable credit equal to twenty percent of the $5000 of qualified out-of-pocket tuition and fee expenses paid by or on behalf of a student enrolled in postsecondary course work at the undergraduate or graduate level leading to a recognized degree or certificate or to improved job skills.

Student Loan Interest Deduction (effective 1/1/98): a deduction from income of up to $1000 in qualified education loan interest due and paid during the first sixty months of repayment.
 

To find out if you qualify for benefits under these or other provisions of the Taxpayer Relief Act, please contact a tax consultant or call the Internal Revenue Service. The University of California is not authorized to respond to tax questions. For more detailed information, you may wish to read materials on the Web at the following addresses: