Frequently Asked Questions-Taxation - Carnegie Mellon University

Frequently Asked Questions

What type of entity is Carnegie Mellon University?

What does it mean to be a tax-exempt organization under IRC Section 501(c)(3)?

Does Carnegie Mellon University file an annual tax return?

What is a Form 990?

What is a Form 990-T?

Are Carnegie Mellon’s tax returns open for public inspection? If so, how are the public disclosure copies obtained?

What is Unrelated Business Income?

A vendor is requesting a Form W-9, Request for Taxpayer ID Number and Certification. How do I obtain a completed CMU Form W-9?

What is an IRS Determination Letter and how can I obtain a copy of Carnegie Mellon’s IRS Determination Letter?

Is Carnegie Mellon exempt from the Allegheny County Alcohol Beverage Tax (Drink Tax)?

How do I obtain a Sales Tax Exemption Certificate?

What information do I need to obtain a Sales Tax Exemption Certificate?

In what states does Carnegie Mellon have sales tax exempt status?

When is the use of Carnegie Mellon's sales tax exemption appropriate?

Is a purchase considered exempt from sales tax if it is made with personal funds (i.e. personal check/credit card) when the purchase is being made for a valid business reason?

What forms need to be completed if my department/school is giving a nonqualified scholarship to an individual?

Where can I find the Nonqualified Scholarship forms and other tax related forms?

When does the University’s tax exempt status apply and does it apply even for purchases made by CMU Qatar or CMU Australia?

Are there any purchases where CMU is required to pay the sales tax, even though CMU has a tax exemption certificate?

If we have to pay sales tax on our purchase, should the tax expenses be included in one PO line or should the tax expense be broken out on a separate line of the PO?

The Graduate Student Office provides funding to students for various educational experiences. These funds are transferred from the GSO directly the Departments and it is the responsibility of the Department to manage the distribution of the funds. Are these funds considered to be a Nonqualified Scholarship?

When does a vendor receive a Form 1099-MISC?