Charge transfer in superlattices consisting of SrIrO3 and SrMnO3 is investigated using density functional theory. Despite the nearly identical work function and non-polar interfaces between SrIrO3 and SrMnO3, rather large charge transfer was experimentally reported at the interface between them. Here, we report a microscopic model that captures the mechanism behind this phenomenon, providing a qualitative understanding of the experimental observation. This leads to unique strain dependence of such charge transfer in iridate-manganite superlattices. The predicted behavior is consistently verified by experiment with soft x-ray and optical spectroscopy. Our work thus demonstrates a new route to control electronic states in non-polar oxide heterostructures.Electron density is one of the most important parameters controlling electronic phases in strongly correlated electron systems. As a milestone in condensed matter physics, high critical temperature superconductivity was discovered in Cu-based oxides by doping carriers into Mott insulating states [1]. This triggered an improvement in crystal synthesis techniques, leading to the discovery of a number of novel spin, charge and orbital states in complex oxide materials [2]. Thin film growth techniques have also improved dramatically [3,4]. In Ref.[4], Ohtomo et al. demonstrated atomically sharp interfaces between two insulating titanates with a metallic behavior. Such metallic interfaces led to the concept of electronic reconstruction originally proposed for K-doped C 60 systems [5,6]. One of the important aspects of the electronic reconstruction is that the valence state of constituent ions in such heterostructures can significantly differ from the corresponding valence state in bulk systems as a result of the electron transfer within the heterostructures. Such electron transfer can be manipulated by the polar discontinuity [7] or by the difference in the work functions [8]. The polar discontinuity was previously discussed in the context of III-V semiconductor heterostructures [9]. In this case, the discontinuity often leads to the atomic reconstruction because it is significantly more challenging to change the valence state than for transition-metal elements.Thus, hetero-structuring is expected to become a fascinating route to explore novel electronic states in complex * Copyright notice: This manuscript has been authored by UTBattelle, LLC under Contract No. DE-AC05-00OR22725 with the U.S. Department of Energy. The United States Government retains and the publisher, by accepting the article for publication, acknowledges that the United States Government retains a nonexclusive, paid-up, irrevocable, world-wide license to publish or reproduce the published form of this manuscript, or allow others to do so, for United States Government purposes. The Department of Energy will provide public access to these results of federally sponsored research in accordance with the DOE Public Access Plan (http://energy.gov/downloads/doe-public-access-plan) † okapon@ornl.gov systems ...