Finance Division

Other Tax Information

Federal Tax Information

Federal Excise Tax

Federal Tax Exemption Determination Letter (PDF)

Tax Identification Number:
Clemson University is an agency of the State of South Carolina
Federal Tax Identification Number: 57-6000254

Unrelated Business Income Tax

Policy

Annual Filing
Clemson University annually files an Unrelated Business Income Tax Return (Form 990-T) based on its fiscal year ending June 30. The Comptroller’s Office is responsible for reviewing the University activities and accounts and consults with staff to identify activities that may meet the Internal Revenue Service criteria as unrelated business income. The Comptroller’s Office files the Unrelated Business Income Tax Return for Clemson University.

Revenue Review
The Comptroller’s Office reviews new revenue sources for their potential to be unrelated business income (UBI). The revenue sources that were reported on the 990-T in the previous year are assessed to help ensure that they should continue to be reported as UBI. Other ways in which UBI is determined is through being aware of activities occurring on campus by reading Inside Clemson and other local announcements or advertisements (radio, newspaper, bill boards, etc.)

State

Federal Excise Tax
Research & Development Tax
Sales/Use Tax

Federal Government Links

Internal Revenue Service
SC Department of Revenue