• Tax Status of the University
    Scope, This guideline is designed to answer questions about the University’s tax status., Tax-Exempt Status, The University is tax-exempt under the doctrine of intergovernmental tax immunity.  Governmental Tax Status Memo, Contributions to the University, For income tax purposes, section 170 provides that donations made for exclusively public purposes, to or for the use of a state or political subdivision, are deductible against the taxable income of individuals, corporations, and other taxpayers, subject to various limitations. For estate tax purposes, section 2055(a) provides that bequests, legacies, devises, or transfers made by an estate for…, Federal Tax Identification Numbers, The University’s federal tax identification number is 04-3167352. The Commonwealth of Massachusetts’ tax identification number is 04-6002284. The Commonwealth’s number is used for payroll tax purposes.
    Type: Guidelines
  • Treasurer's Fiscal Procedure 08-01 Merchant Receipts
    Type: Guidelines
  • Sympathy/Memorials/Extended Illness
    Gifts, Gifts of tangible personal property, such as flowers, may be presented as an expression of sympathy in the event of the death or major illness of an employee or a member of the employee's immediate family. For purposes of this policy, immediate family is defined as: spouse; children; parents; and siblings. The cost of such gifts is limited to $150.  All such gifts must be requested through the…, Charitable Contributions, In lieu of flowers, a cash contribution of a comparable amount may be made to a charitable organization in memory of the deceased.  All such contributions must be requested through the Human Resources Office and approved by the Senior Vice President for Administration and Finance.  If approved, the Human Resources Office will be responsible for sending the contribution on behalf of the University…
    Type: Guidelines
  • Computer Awareness & Data Security Statement
    Type: Guidelines