Tax FAQs

General Tax FAQs

What is the University's Federal Tax ID (EIN)?    91-6001537

 

Is the University of Washington an IRC §501(c)(3) organization? 
The University of Washington is considered a governmental tax exempt entity. It is exempt from federal income taxes under Internal Revenue Code (IRC) §115(1). The UW is not an IRC §501(c)(3) organization. Contributions to the University are deductible by donors under IRC §170.

Is the University subject to Washington State B&O Tax?
The State of Washington imposes B&O Tax on every "person" with substantial nexus to the State for the privilege of engaging in business activities under RCW 82.04.220.  For purposes of the B&O Tax, the University of Washington is not defined as a "person" under RCW 82.04.030.  Therefore, the University is not subject to Washington State B&O Tax.

My grant application asks whether the University is a state university described in §511(a)(2)(b) or a government entity under §170(c)(1). Which should I check? 
The University should qualify under either provision.

I am trying to apply for a grant online. The foundation website asks me to provide the University’s tax ID but even though I do so, I can’t gain access to the online application. What should I do? 
Many foundations use an IRS database that does not include all Universities. So when you enter the UW tax ID, the database does not recognize the entry. Generally, you can send an e-mail to the foundation explaining the situation and they will grant you access to the online application.

Where can I obtain a tax determination letter indicating the University’s §501(c)(3) status? 
The University of Washington is exempt from federal income taxes under Internal Revenue Code (IRC) §115(1) not IRC §501(c)(3). Please click on the IRS letter to find the latest correspondence from the IRS which may be used as proof of our tax exempt status.

Who should sign the W-9 form?
The department sending in the W-9 should sign the form. The University completed W-9 uses the Student Fiscal Services address. If you are expecting to receive the check directly in your department, you should change the address to your address.

I need help completing my tax return.
The University Tax Office does not provide individual income tax advice. Please refer to the Internal Revenue Service website for information about individual income taxes, or consult your tax professional.

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