Washington University is a tax-exempt organization under Internal Revenue Code section 501(c)(3). However, like other legal entities, the university must comply with applicable federal, state and local tax laws. The links below provide tax-exemption information as well as internal procedural guidelines that support university compliance.
Collecting Sales Tax
Requirements on university sales
Contacts
Tax Department contact information
Contributions
Guidance and procedures for certain types of contributions made to the university
Foreign Payees
Special rules for making payments to foreign individuals and entities
Gifts, Prizes & Awards
Information regarding the taxability
Non-Missouri Entertainers
Tax withholding requirements and reporting procedures
Paying Sales & Use Tax
Exemptions and certificates
Relocation Expense Payments
Procedures for taxable and nontaxable relocation expense reimbursements
University Tax Exempt Status
Includes IRS determination letter, Form W-9, and US residency certificate
Unrelated Business Income
Information on what constitutes unrelated business taxable income