The following describes the institutional relationships between the University of Hawai‘i Foundation, the University of Hawai‘i at Mānoa athletics programs and ‘Ahahui Koa Ānuenue, and how contributions are received, accounted for, and managed.
‘Ahahui Koa Ānuenue (AKA) is the designated organization responsible for the coordination and oversight of fundraising activities that are conducted to benefit and support the UH Mānoa athletics programs. This includes, but is not limited to, booster clubs, the preferred seating program, and additional revenue-generating activities.
The University of Hawai‘i Foundation (UHF) is a tax exempt charitable organization contracted by the University Hawai‘i to be the central organization that receives and holds all of the contributions and donations that are made to ‘Ahahui Koa Ānuenue (AKA) and any of the booster clubs that support the University of Hawai‘i at Mānoa athletics programs. UHF has established separate accounts for AKA and each of the booster clubs that all donor contributions and donations are deposited into. All of the funds received by UHF on behalf of AKA and each of the booster clubs are assets of UHF and are reported by UHF in its audited financial statements and on its annual Form 990 filed with the IRS.UHF is exempt from income tax under section 501(c)(3) of the Internal Revenue Code and donations to UHF are tax deductible. UHF is registered as a charitable organization with the State of Hawai‘i, Department of the Attorney General’s office. Its annual IRS Form 990’s are available for public review on UHF’s website and at the Attorney General’s Charity Resources website.