The Treasurer’s Office is responsible for interpretation of federal and state tax law as it relates to operations of the University; dissemination of tax policy and training of campus personnel in the areas of tax compliance; and distribution of tax pronouncements related to various activities of the campus.
This guideline is designed to answer questions about the University’s tax status.
The University is tax-exempt under the doctrine of intergovernmental tax immunity.
This memo is for Grant Applications:
UMass is described under both section 170(b)(l)(A)(ii) of the Code as an "educational organization" and under section 170(b)(l)(A)(v) as a "governmental unit," and as such, is classified as a public charity, and cannot receive a determination letter as to our tax-exempt classification from the Internal Revenue Service. Therefore, this is a Declaration of Status signed by our President, our Chief Legal Officer, and our Chief Financial Officer.
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 exclusively public purposes, to or for the use of any state or political subdivision, are deductible from the value of the gross estate subject to various limitations. For gift tax purposes, section 2522(a) provides that transfers made for exclusively public purposes, to or for the use of any state or political subdivision, are deductible in computing taxable gifts subject to various limitations. The Internal Revenue Service has ruled (Private Letter Rulings 8336068, 8935012, and 9017014) that contributions to state universities qualify as being made for “exclusively public purposes” and “to or for the use of” a state. Although private letter rulings cannot be relied upon as legal precedent, they give a good indication of how the IRS would rule on a similar fact pattern. If donors prefer to contribute to a tax-exempt organization with an IRS determination letter and with section 501(c)(3) tax-exempt status, they should contribute to the University of Massachusetts Foundation, Inc.
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.
Upon Admissions all students attending UMass will be assigned a unique and randomly generated identification number. This permanently assigned identification number is directly connected with the student's academic records and used by our students to access their own confidential enrollment and registration records.
UMass will request Social Security Numbers (SSN) at the time of application. The Social Security Number will not be used as the student ID number but will be provided to entities requiring Social Security Number, including but not limited to the federal government for financial aid and Tax Relief Act (1997) reporting, Immigration and Naturalization Service, and as required by court order in accordance with the Family Educational Rights and Privacy Act.
Although a student's SSN is not required for admission, failure to provide it may prevent UMass from matching a student's application with transcripts, test scores, and other materials. Students who choose not to provide their Social Security number will be ineligible for financial aid and deferred payment, and may be ineligible for other financial arrangements. UMass will also be unable to provide enrollment verification reports and other automated verification functions. The privacy and confidentiality of student records is protected by Federal and State law. UMass will not disclose a SSN without the student's consent for any other purposes except as allowed by law.
Download the Unrelated Business Income Tax PDF overview.
Download the UMass UBIT Policy
Download the UMass 990-T.
Payments to Students
The Payments to Students decision guide was designed to help various administrative and academic departments of University of Massachusetts determine the most effective method of administering payments to students ensuring full compliance with the University’s obligations with respect to the administration of federal financial aid funds and compliance with its tax reporting obligations.
Tax and Compliance Portal
University employees can access additional Tax and Compliance resources through the Tax and Compliance Portal, including information around Sales Taxes and Expense Reimbursements.
Nonresident Alien Tax & Compliance Program
UMass provides services that will assist a Nonresident Alien (NRA) for tax purposes with the appropriate U.S. withholding rate. We also will assist you with information regarding tax treaty benefits and will supply the correct tax reporting documents for filing a U.S. tax return.
Access the Nonresident Alien Tax and Compliance Program site
Form 1098-T, Tuition Statement is a form that colleges and universities are required to issue to students who pay qualified tuition and related expenses in the preceding tax year.