The School of Medicine (SOM) Academic Mission Investment (AMI) assessment (formerly known as Dean's Tax) provides pooled resources to fund: 

  • SOM-wide and institutional priorities 
  • SOM department program support requests  
  • Central Dean's Office operations, including administration and medical education 

Additionally, there is an Undergraduate Medical Education (UME) AMI assessment (formerly known as UME Surcharge) that funds High Intensity Teaching (HIT) activities, where HIT activities are defined as any single education role that requires 10% or greater effort.

The current approved AMI and UME AMI assessment rates take effect July 1, 2025.   

  • AMI rate:  5.15% 
  • UME AMI rate:  1.1% 

UCSF Health and SOM departments both contribute to the AMI assessment, while SOM departments exclusively fund the UME AMI assessment. 

  • UCSF Health is assessed 5.15% on net collections received by UCSF Health, excluding APP-generated collections 
  • SOM departments are assessed both AMI and UME AMI rates on:  
    • Funds flow payments received by departments, 
    • PSA pass-thru activities, 
    • PSAs/affiliation contracts and agreements managed by departments, 
    • Other profees and clinical service revenues generated by the department, and 
    • Other revenues due to the Health Sciences Compensation Plan  
  • SOM ZSFG departments are assessed the UME AMI rate on: 
    • ZSFG profees 

Review of the assessment model and AMI rates will occur no later than four years after the effective date, and periodically thereafter.  A glidepath is established for the first four years to mitigate financial fluctuations among departments. 

The Budget & Finance Committee has oversight responsibilities for the HIT budgets and UME AMI rate. Review of the UME AMI rate against HIT expenses will occur on an annual basis, and any over- or under-funding will adjust the following year's rate up or down accordingly.  

Please note:  Additional assessments, such as the ZSFG Dean's Tax, Fresno Dean's Tax, and department-specific taxes, may apply and are not included on this page.