Unrelated Business Income

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.