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Comptroller's Office
University of Pennsylvania
Suite 329 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.6291 (Phone)
215.746.7630 (Fax)

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Office of the Comptroller

[ Corporate Tax ]

Business Income & Receipts tax (BIRT)

The Philadelphia Business Income & Receipts Tax (BIRT) is based on both gross receipts and net income. Every individual, partnership, association and corporation engaged in a business, profession or other activity for profit within the City of Philadelphia must file a Business Income & Receipts Tax Return, whether or not they earned a profit during the preceding year.

Income earned by a not-for-profit entity that relates to its tax-exempt mission is not subject to the Business Income & Receipts Tax. However, income earned that is not related to a not-for-profit’s tax exempt mission is recognized as unrelated business income and is subject to the Business Income & Receipts Tax.

The University files the Philadelphia BIRT annually to report its unrelated business income.

http://www.phila.gov/Revenue/businesses/taxes/Pages/birt.aspx

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Comptroller Spotlights

GL Object Codes FY2018
Concur Expense Type/Object Code Matrix (2018)
FY2017 Closing Instructions
FY17 Closing Calendar QRG
Guide to Year-End Closing
School Closing Summary Template

Comptroller Offices

Accounting
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Tax and International Operations
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