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Controller's Office

Tax Guidance


  • Tax Identification Number
    • Clemson University is an agency of the State of South Carolina
      Federal Tax Identification Number: 57-6000254
  • IRS Tax Determination Letter (PDF)
  • 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 Controller’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 Controller’s Office files the Unrelated Business Income Tax Return for Clemson University.
    • Revenue Review: The Controller’s Office reviews 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, billboards, etc.)
  • Taxes - Information and Forms
  • Federal Excise Tax
  • Non-Resident Aliens — Taxation of Payments


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