Tax

The goals of the tax department include providing a current, centralized knowledgebase of federal, state, and international tax law and development of appropriate policies and procedures for the rules and regulations that impact the university. First and foremost, we monitor and facilitate compliance with federal, state, and international tax laws as they apply to Emory. These objectives must be met to protect the integrity and tax exempt status of the university.

Sales and Use Tax

Unrelated Business Income Tax (UBIT)

Scholarships and Fellowships

Lobbying and Political Activities

Tax Assistance - Foreign Individuals and Entities

Forms

Tax Exempt Status

Emory University is exempt from federal income tax under section 501(a) as an educational institution described in section 501(c)(3) of the Internal Revenue Code. You may occasionally receive a request for a "Determination Letter" from the Internal Revenue Service, which documents this exempt status. You can download a copy of this letter from Emory Finance Web here.

Treasury regulations also require certain entities to make publicly available its application for tax exempt status. Because Emory initially qualified for tax exempt status before the inception date of these regulations, it is exempt from this disclosure requirement.

Tax Returns

Emory annually files Federal Form 990, Return of Organization Exempt from Income Tax, with both the Internal Revenue Service (“IRS”) and the Georgia Department of Revenue. To meet reporting requirements for unrelated business income, the university also files Federal Form 990-T, Exempt Organization Business Income Tax Return, and its state counterpart, Georgia Department of Revenue Form 600-T, as well as returns in other states as required.

Both the Form 990 and Form 990-T are available for public inspection as required by the Internal Revenue Code. These returns are available for a period of three years without charge and are provided upon receipt of request either in person or in writing. Copies are available at the main campus, Oxford campus, and at Emory University Hospital Midtown. If an individual or organization requests a copy of the university's returns, please contact: Susan Clark, Director of Tax, at 404.727.8044 or sclar38@emory.edu.

Requests for Form W-9

Organizations remitting funds to Emory for various reasons may ask for a copy of the university's Form W-9, Request for Taxpayer Identification Number and Certification. The purpose is to supply the tax identification number and certify exemption from income tax withholding. You can download Emory's Form W-9 from Emory Finance Web forms section.

U.S. Residency Certification

Many foreign countries withhold tax on certain types of income paid from sources within those countries to residents of the United States, even though the organization is tax exempt for U.S. income tax purposes. An income tax treaty with a foreign country may reduce or eliminate the tax completely, including Value Added Tax (VAT). Note that Emory does not have a VAT number so VAT usually does have to be paid.

To take advantage of any treaty benefits, the foreign taxing authorities may request Form 6166, a letter of U.S. residency certification from the IRS. This certification must be requested by Emory using Form 8802, Application for United States Residency Certification. The base user fee required for this application is currently $185.00. Please contact the Office of the Controller if you foresee this need.

Personal Tax Assistance

Emory does not provide personal tax advice to students, staff, or faculty. For your convenience, you may find helpful information from the following publications provided by the Internal Revenue Service. We encourage you to contact a professional tax advisor for assistance with your own income tax situation.

Tax