Humboldt State University Real Estate Holdings is a California nonprofit corporation created in 2016 by the Humboldt State University Advancement Foundation as a supporting organization under Section 509(a)(3) of the Internal Revenue Code in order to accept, hold, and manage certain real property on behalf of the Advancement Foundation and the University. It is governed by a Board of Directors, all of whom are appointed by the Advancement Foundation. It makes charitable grants and distributions only to the Advancement Foundation. Application has been made to the Internal Revenue Service for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.