As a tax-exempt organization under IRC Section 501(c)(3), Carnegie Mellon is responsible for complying with appropriate federal and state corporate tax laws:

1. The University is exempt from federal and state income tax on revenue from activities within its exempt mission;
2. The University is exempt from state sales tax on sales and purchases within its exempt mission (where applicable);
3. State sales tax is collected and remitted on sales of certain goods in the University bookstore and other “retail like” services available to the public; and

In addition, as an employer and provider of student financial aid, CMU is responsible for the correct tax withholding and reporting of the income of its faculty, staff, students, employees and independent contractors of the Internal Revenue Service and state tax authorities.

Form 990-T is an excise tax return form used by tax-exempt organizations to report unrelated business income and calculate the unrelated business income tax liability.

Yes. The tax returns of the university, Form 990 and Form 990-T, are open and available for public inspection. Public disclosure copies of the returns can be viewed in the University Tax Department. A copy of the public disclosure returns can be requested by contacting the University Tax Department at TaxDept@andrew.cmu.edu.  

A completed Form W-9 can be obtained by contacting the University Tax Department at TaxDept@andrew.cmu.edu

An IRS determination letter is a ruling issued to an organization if its application and supporting documents establish that it meets the particular requirements of the section under which it is claiming exemption. Carnegie Mellon has a Tax Determination Letter under IRC Section 501(c)(3) indicating that the IRS recognizes Carnegie Mellon as a tax-exempt, non-profit educational institution.

To obtain a copy of the university’s IRS Determination Letter, contact the University Tax Department at TaxDept@andrew.cmu.edu. 

In order for the Tax Manager to issue a valid Sales Tax Exemption Certificate, the following information must be provided:

1. Name of Vendor where purchase was or is being made
2. Complete street address of the Vendor (it is required to be printed on the certificate)
3. Fax number and/or email address (if Certificate is being provided directly from Tax Department)
4. Item(s) purchased for business purpose

Carnegie Mellon is exempt from sales tax in the following states only. The University Tax Department should be contacted directly in order to receive the appropriate exemption form/certificate for each particular state. If a state is not listed below, Carnegie Mellon is either not exempt from the applicable sales tax or the state does not impose a sales tax.

1. Colorado
2. Connecticut
3. D.C.
4. Florida
5. Illinois
6. Kansas
7. Maine
8. Maryland
9. Massachusetts
10. Michigan
11. Minnesota
12. Missouri
13. New Jersey
14. New York
15. Ohio
16. Pennsylvania
17. Tennessee
18. Texas
19. Utah
20. Virginia
21. West Virginia

If the non-qualified scholarship payment is being paid to directly to the student, the Non-Qualified Scholarship or Fellowship Request for Payment Form [.pdf] must be completed.

If the non-qualified scholarship is being paid directly by the department/school on the student’s behalf, the Non-Qualified Scholarship or Fellowship – In-Kind Form [.pdf] must be completed.

Yes. CMU must pay sales tax in states where the university is not exempt from sales. A list of the states is included on the University Tax Department website. The most commonly used state that the university is not exempt from sales tax is California. Each state has its own exceptions to their sales tax laws and if you are denied the use of a sales tax exemption in a state where the university is exempt, please contact the University Tax Department at TaxDept@andrew.cmu.edu.

The university is not exempt from: 

• Hotel occupancy tax/room tax
• Allegheny County Alcohol Tax; note: the rate is also 7% just like the sales tax rate 
• Vehicle Rental Tax (PA and Allegheny County)
• Telecommunications taxes
• Amusement Tax
• Unrelated business income tax
• Potential foreign withholding taxes
• Value Added Tax (VAT)