Tax Topics

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 Vendor Payments

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