Frequently Requested University Tax Information
The University's federal tax ID# is 63-6001138 (also known as Employer Identification Number or EIN). The legal name in IRS records is "Board of Trustees for the University of Alabama". The W-9 Form is an IRS form that is used to certify name, address and taxpayer identification number. It is often requested by outside entities in order to establish the University's information in their payment systems. A current year signed copy of the University's W-9 form is provided, link here. As further verification of the University's EIN, some entities may request a copy of our IRS Letter 147C, link here.
University departments also may receive “substitute” W-9 forms to complete; these are customized vendor information forms. These forms should be forwarded to Caroline Railsback in the Office of Finance for completion; email@example.com, 8-7917, Box 870136.
The University is exempt from federal income tax under Section 501(a) of the Internal Revenue Code; more specifically, the University is a Section 501(c)(3) organization. This is often referred to as our “nonprofit status”. University departments may receive requests for proof of this status. If so, provide copy of our “ 501(c)(3) letter” from the IRS dated June 17, 1974. (link here) Be sure to verify that this is what the requester is asking for, and not our state sales tax exemption.
For purchases using University funds within the State of Alabama (or orders that will be shipped into Alabama), the University is exempt from sales taxes under state law as a public school. To confirm sales tax exemption to vendors, we provide a copy of the University’s sales tax exemption form, which includes our state sales tax registration #6300080. (link here)
Taxes on the leasing or rental of tangible personal property in the State of Alabama are levied against the lessor of the property, not the lessee. However, the lessor has the legal right to pass the cost of the tax on to the lessee, either as included in the rental rate or as a separately stated charge. The University is not exempt from payment of such charges. These charges should be paid per contractual obligation, and classified as part of the rental or lease expense.
State of Alabama law does not provide an exemption from lodgings tax for public schools or governmental entities. Therefore, the University is subject to State of Alabama lodging taxes at hotels or other facilities required by the State to collect lodging taxes.