Corporate Tax

The University is required to report any income received from activities that are unrelated to its mission. The IRS established these requirements to avoid unfair competition between non‐profit organizations and for‐profit, taxable businesses. The key principle revolves around the source of the revenue, and not how that revenue is spent. The Federal Form 990-T is used to report the net taxable income from those unrelated activities. The University is also required to file in various states where unrelated business income is derived, as well as the City of Philadelphia (see Business Income and Receipts Tax (BIRT)

1. What criteria must activities meet to be considered unrelated business income?

An activity may be considered an unrelated trade or business if its operations meet ALL the criteria listed below:

Trade or Business

The term “trade or business” generally includes any activity carried on for the production of income from selling goods or performing services. A trade or business activity is one in which a profit is expected to be made. However, when an activity that is carried on for a profit incurs a loss, no part of the trade or business is excluded from the for profit classification merely because its current operations does not result in a profit in a particular year.

Regularly Carried On

The trade or business must also be considered “regularly carried on“. This test considers the frequency, continuity of operations and the manner in which the activities are conducted. Comparisons of the university activity must be made with similar commercial activities to arrive at a determination whether the activity may be taxable.

Not Substantially Related to Exempt Purposes

A regularly conducted trade or business is subject to tax if it is also not substantially related to the exercise or performance of the exempt functions of the University. The University’s need for the income from the activity to further its exempt activities does not change the taxable nature of the income produced from the unrelated activity.

2. What types of activities are generally INCLUDED in unrelated business income taxes (UBIT)?

Unrelated business income can be generated from a large variety of university activities. As a general rule, providing goods or services to the public (alumni is included in this category) is considered a taxable activity. Other examples of activities that would most likely generate UBIT are:

Advertising
Laboratory services
Rental or real estate when income is based upon net profits
Routine analytical or testing services to non-university users
Private use of tax-exempt bond financed facilities
Renting equipment to non-university personnel
Excess computer time sold to an outside company
Online stores linked to University web sites
Printing or audio visual sales and services to non-university users
Parking revenues generated from general public attendance at a non-university sponsored event
Career Center services for alumni
Equipment Rentals and Sales to non-university members
Merchandise Sales and Services to the public, such as pharmacy items and reprographics
Certain fee for service arrangements
Police services, when the services are provided for the benefit and protection of the vendor, and is beyond the normal and necessary protection provided for university property and people
Sponsorship payment – for a payment to constitute a qualified sponsorship payment, there must be no arrangement or expectation that the sponsor will receive any substantial return benefit for its payment, other than the use or acknowledgement of the sponsor’s name or logo
Use of recreational or athletic facilities – income received from public, alumni and spouse or children of students, faculty, and staff
Use of athletic facilities by professional teams

In addition to the activity itself, consideration must be given to where the activity is conducted. If any portion of a property, whose construction was financed with tax-exempt bonds, is used to conduct unrelated business activities, the bond financing could lose its tax exempt status. The percentage of unrelated activity taking place on the property must be monitored to insure the overall use of the facility by exempt activities is sufficient to prevent challenges to the tax-exempt status of the property’s financing.

3. What types of activities are generally EXCLUDED from UBIT?

There are specific activities identified in the federal tax law which are exempted from unrelated business income tax even though they may otherwise have the characteristics of an unrelated trade or business:

Real Property Rents - Rent collected from outside entities is considered passive and not subject to UBIT. However, the exclusion may be lost if personal services or use of equipment are included in the rental agreement.
Income from Research Activities - In general, revenue received from research activities is excluded from unrelated business income taxes. There are certain situations that may require further analysis to determine if they fit the research exception. For example, ordinary testing, fee for service and inspection of products or materials is normally not exempt from UBIT.
Member Convenience Activities - An unrelated activity conducted by the University for the benefit of its members (students, faculty, and staff) is not subject to tax unless the income is generated from sales to non-members. In this case only the non-member generated income is taxable.
Dividends, Interest, Annuities, and Royalties - These sources of income are considered passive and are generally excluded from UBIT. However, consideration must be given to the investment generating the income before a determination to exclude from UBIT. Investments in controlled organizations, partnerships, “S” Corporations, etc. will generally result in UBI

4. How is the University’s unrelated business income activities reported?

Once a year, Corporate Tax distributes an electronic questionnaire & worksheet requesting information about the previous fiscal year’s potential unrelated business revenues. Each School/Center is required to answer the questions on the questionnaire and complete the financial information on the worksheet. The financial data reported on the worksheet is used to calculate the Federal net income tax liability, Philadelphia Business Income & Receipt Taxes, net income and gross receipts.

Some activities are already known to be unrelated business activity. For new activities, Corporate Tax reviews each questionnaire to determine whether that activity is subject to Unrelated Business Income Tax (UBIT). If the new activity is subject to UBIT, an income/loss worksheet must be submitted to Corporate Tax to calculate the tax liability.

5. Who should I contact with other questions about UBIT?

Corporate Tax is available to help you with other, specific questions you may have regarding unrelated business income taxes.

Amusement Tax (Philadelphia)

This 5% tax is imposed on the admission fee charged for attending any theatrical or operatic performance, concerts, motion picture shows, vaudeville, circuses, carnivals, side shows, exhibitions, shows, displays, dancing, all forms of entertainment at fair grounds, amusement parks and athletic contests, including wrestling matches, boxing and sparring exhibitions, baseball, football and basketball games, golfing, tennis, hockey, archery and shooting, where a charge, donation, contribution or monetary charge of any character is made for admission.

The term “amusement” shall not include:

exclusively to the benefit of religious, educational, and charitable institutions, societies, or
organizations, societies, or organizations for the prevention of cruelty to children or animals, or
societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances, and artistic presentations, including, but not limited to, musical presentations, and receiving substantial support from voluntary contributions,
societies or organizations conducted and maintained for the purpose of improving any municipal corporation, for the purpose of maintaining a cooperative or community center, moving picture theater, or swimming pool; provided that no part of the net earnings of the institutions, societies, or organizations inures to the benefit of any private shareholder or person; provided that these exemptions shall not apply to athletic games or contests between universities or colleges, or to wrestling matches, boxing, sparring or other pugilistic matches or exhibitions, except where the net proceeds shall inure to the benefit of a nonprofit organization other than and in no way connected with the universities or colleges participating in such athletic contest.

Athletics is required to assess the 5% amusement tax on sporting events. The Amusement Tax is filed and paid monthly for the prior month's activity.

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

Business Income & Receipts Tax (BIRT) (Philadelphia)

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. The financial data reported on the worksheet is used to calculate the Philadelphia Business Income & Receipt Taxes, net income and gross receipts.

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

Foreign Bank Account Report (FBAR) - Form FinCEN 114 (Federal)

FinCEN Form 114 - Report of Foreign Bank and Financials Accounts, is used to report a financial interest in or signature authority over a foreign financial account(s), including bank accounts, brokerage accounts, mutual funds, trusts, or any foreign financial account that exceeds $10,000 at any time during the calenar year. The FBAR is filed electronically and is due by April 15th.

https://www.fincen.gov/

Form 720 Federal Excise Tax Return (Federal)

The University currently files form 720, federal excise tax return, on a quarterly basis. The return is filed to report excise tax on: foreign insurance premiums, telecommunication charges and Patient-Centered Outcomes Research Institute Fee (PCORI).

Foreign Insurance

A premium on foreign insurances policies such as medical malpractice is subject to excise tax.

Local or Pay Phone Service

Local telephone services and the rental of equipment for local service are subject to Federal Excise Tax.

Patients-Centered Outcomes Research Institute Fee (PCORI)

The Affordable Care Act imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute. This fee is submitted on form 720.

Form 990 Return of Organization Exempt from Income Tax (Federal)

The University is considered an exempt 501(c) (3) organization that is required to file form 990. Form 990 is an informational tax form that most tax-exempt organizations must file annually. The purpose of the form is to give the IRS an overview of the organization's activities, governance and detailed financial information.

Form 990 also includes a section for the organization to outline its accomplishments to justify maintaining its tax-exempt status. In collecting this information, the IRS wants to ensure that organizations continue to qualify for tax exemption after the status is granted.

https://www.irs.gov/uac/about-form-990

Schedules for Form 990
Schedule A (Form 990 or 990-EZ), Public Charity Status and Public Support Organizations that file Form 990 or Form 990-EZ use this schedule to provide required information about public charity status and public support.
Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors Organizations use this schedule to provide information on contributions they reported on: Form 990-PF, Return of Private Foundation; Form 990, Return of Organization Exempt from Income Tax; or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax.
Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities Section 501(c) organizations, and Section 527 organizations use this schedule to furnish additional information on political campaign activities or lobbying activities.
Schedule D (Form 990), Supplemental Financial Statements Organizations that file Form 990 use this schedule to provide required reporting of donor advised funds, conservation easements, certain art and museum collections, escrow accounts and custodial arrangements, endowment funds, and supplemental financial information.
Schedule E (Form 990 or 990-EZ), Schools Organizations that file Form 990 or Form 990-EZ use this schedule to report information on private schools.
Schedule F (Form 990), Statement of Activities Outside the United States Organizations that file Form 990 use this schedule to provide information on their activities conducted outside the United States at any time during the tax year. Click here [KBA1] for School/Center instructions on completing information to be reported on Schedule F.
Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities Organizations that file Form 990 or Form 990-EZ use this schedule to report professional fundraising services, fundraising events, and gaming.
Schedule H (Form 990), Hospitals Hospital organizations use this schedule to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year.
Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments and Individuals in the U.S. Organizations that file Form 990 use this schedule to provide information on grants and other assistance made by the filing organization during the tax year to organizations, governments, and individuals in the United States.
Schedule J (Form 990), Compensation Information Organizations that file Form 990 use this schedule to report compensation information for certain officers, directors, individual trustees, key employees, and highest compensated employees, and information on certain compensation practices.
Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds Organizations that file Form 990 use this schedule to provide certain information on their outstanding liabilities associated with tax-exempt bond issues.
Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons Organizations that file Form 990 or Form 990-EZ use this schedule to provide information on certain financial transactions or arrangements between the organization and disqualified persons under section 4958 or other interested persons. This schedule is also used to determine whether a member of the organization's governing body is an independent member.
Schedule M (Form 990), Noncash Contributions Organizations that file Form 990 use this schedule to report the types of noncash contributions they received during the year and certain information regarding such contributions.
Schedule N (Form 990 or 990-EZ), Liquidation, Termination, Dissolution, or Significant Disposition of Assets Organizations that file Form 990 or Form 990-EZ use this schedule to provide information relating to going out of existence or disposing of more than 25 percent of their net assets through a contraction, sale, exchange, or other disposition.
Schedule O (Form 990 or 990-EZ), Supplemental Information to Form 990 Organizations that file Form 990 or 990-EZ use this schedule to provide responses to specific questions, and to explain their operations or responses to various questions.
Schedule R (Form 990), Related Organizations and Unrelated Partnerships Organizations that file Form 990 use this schedule to provide information on related organizations, on certain transactions with related organizations, and on certain unrelated partnerships through which they conduct significant activities.

[KBA1]Add hyperlink.

Form 990-T Exempt Organization Business Income Tax (Federal)

Exempt organizations that generate business income unrelated to the organization's mission must file a federal income tax return. See Unrelated Business Income (UBI) Tax. The Federal Form 990-T is used to report the net taxable income from those unrelated activities. The University is also required to file in various states where unrelated business income is derived, as well as the City of Philadelphia (see Business Income and Receipts Tax (BIRT).

Hotel Tax (Philadelphia)

Businesses operating as a Hotel must charge the Hotel Tax on the price of the room paid by the guest. The current rate is 8.5%.

The term "Hotel" includes an apartment, hotel, motel, inn, guest house, bed and breakfast or other building located within the City which is available to rent for overnight lodging or use of facility space to persons seeking temporary accommodations.

The Inn at Penn and Hospitality Services are required to file hotel tax returns. Please note that the University is not exempt from paying hotel taxes.

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

Liquor Tax (Philadelphia)

The Liquor Tax is applied to the sale price of alcoholic beverages purchased at bars, restaurants, catered events, and at retail stores. The current rate is 10%.

Every sale of wine, liquor or malt and brewed beverages by any hotel, restaurant, club or other person holding a license or permit issued by the Commonwealth of Pennsylvania to sell or dispense liquor, wine or malt and brewed beverages is subject to this tax.

The Inn at Penn and Wharton Executive Education hold liquor licenses and are required to file and pay the monthly liquor tax. As holders of liquor licenses, the Inn at Penn and Wharton Executive Education may purchase alcohol for resale. Please note that the University is not exempt from paying liquor tax.

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

Multi-State Sales and Use Taxes (State)

Collecting Sales Taxes

When a university department sells a taxable item or provides a taxable service, it is responsible for collecting the sales tax, unless a tax exemption certificate is obtained. Sales tax exemption certificates should be kept on file by the selling department. Currently, the University is registered to collect and remit sales tax in 35 states.

Sales and Excise Tax Templates (Link)

Sales tax must be separately stated from the sales price of an item on an invoice. As in a retail store setting, the customer is charged for the listed price of the goods sold along with a separately stated amount of related taxes. The amount of sales tax should be readily identifiable on the invoice.

Maintain copies of all sales tax invoices. Do not back into the sales tax calculation. In other words, do not include the sales tax in the selling price. Upon audit, the auditor will make the determination that the sales tax was not collected and assess the sales tax on the invoiced amount.

Making Purchases

The University of Pennsylvania is exempt from Pennsylvania (PA) sales tax for most purchases directly related to our mission of education, research and innovation. Our exemption to which we are entitled is limited and does not extend to all purchases made by the University.

Examples of taxable purchases

Business related purchases not paid with a University check or purchasing card
Property used in the performance of an unrelated trade or business
Materials, supplies and equipment used and installed in the construction, reconstruction, remodeling, repair and maintenance of real estate so as to become a permanent part thereof.
Equipment used in the repair and maintenance of real estate
Charges for hotel and motel occupancies

The University’s PA sales tax exemption is not transferable to another person. Therefore, staff/faculty that make purchases with their own funds on behalf of the University and is charged sales tax will not be reimbursed for the sales tax. Only payments made with University funds related to the tax-exempt mission would be exempt from sales tax. The vendor should be provided with our PA exemption certificate before the purchase is made. A request for an exemption certificate can be `requested from Purchasing at the link below.

http://cms.business-services.upenn.edu/purchasing/policies-a-forms/forms/tax-exemption-certificate.html

Parking Tax (Philadelphia)

The Parking Tax is levied on the gross receipts from all financial transactions involving the parking or storing of automobiles or other motor vehicles in outdoor or indoor parking lots and garages situated in the City of Philadelphia.

Parking tax returns are filed for University parking garages. The Parking Tax return is filed and paid monthly for the prior month's activity.

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

Pennsylvania Gross Premiums Tax (Commonwealth of Pennsylvania)

Domestic and foreign insurance companies, except purely mutual beneficial associations and nonprofit hospital and medical associations, are subject to this tax, imposed at a rate of 2 percent on premiums, premium deposits or assessments received by an insurance company. Although in some states this tax is reported to the state agency that regulates insurance companies, in Pennsylvania the gross premiums tax is reported and paid to the Department of Revenue.

In addition, a retaliatory fee is imposed on companies incorporated or domiciled in other states that impose a higher tax burden upon Pennsylvania companies doing business there.
A 3 percent surplus lines tax rate is imposed on policies written with unlicensed, non-life insurers. This tax is collected and remitted by licensed surplus lines insurance agents.
Companies transacting Marine insurance business within the commonwealth are subject to a 5 percent tax on their underwriting profits in lieu of a tax on their premiums. Excluded from the tax are canceled policies; premiums for reinsurance; annuity consi

When insurance is procured from an insurance company that is not registered with the Pennsylvania Insurance Department and a licensed surplus lines agent is not involved, the insured must remit a report and payment of tax within 30 days of procurement of the insurance using tax form RCT 122. The tax rate on premiums paid to unauthorized foreign insurance companies is 2 percent of the taxable gross premiums on life insurance and 3 percent on all other types of insurance.

Use & Occupancy Tax (Philadelphia)

The Business Use and Occupancy Tax is a tax on the business, trade or other commercial use and occupancy of real estate located in Philadelphia. The tax is due if:

Your business is physically located in Philadelphia.
You operate your business from your Philadelphia residence.
Tenants, sub-tenants or owners use the Philadelphia property for business purposes.

The tax is collected and the tax returns are prepared by the owner of the property and sent to the Department of Revenue. The Business Use and Occupancy Tax is filed at specific frequencies dependent on the maximum tax owed.

The University files the Use & Occupancy returns for the portion of owned real estate that is used by commercial businesses.

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

FAQS:

What is an IRS determination letter?

A determination letter confirms that an organization is tax exempt under section 501 (c)(3) of the Internal Revenue Code.

How do I obtain a copy of the University’s IRS determination letter?

To obtain a copy of the University’s IRS determination letter click here.

How do I obtain a copy of the University W-9?

The University W-9 is available on the Corporate Tax website here. Complete the address section with your department’s contact address. Sign, date and forward the W-9 to the requester. The W-9 can be signed by any representative of the University, including Business Administrators.

How do I obtain a copy of the University’s Sales Tax Exemption Certificate?

The University’s Sales Tax Exemption Certificate is available on the Penn Purchasing Services website here. Or contact Karen Higgins of Purchasing Services at (215) 898-4079.

How do I obtain a copy of the University’s Federal Form 990 Return of Organization Exempt from Income Tax?

To obtain a copy of the University’s Federal Form 990 Return of Organization Exempt from Income Tax, email Joseph Gibbs at joegibbs@upenn.edu.

How do I obtain a copy of the University’s Form 6166 United States Residency Certificate?

To obtain a copy of the University’s Form 6166 United States Residency Certificate, email Joseph Gibbs at joegibbs@upenn.edu.

FAQS:

What is excise tax?

Excise taxes are taxes paid when purchases are made on a specific good. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks.

What does it mean to be a 501 (c)(3) Organization?

The following information is available on the IRS website (https://www.irs.gov/charities-non-profits/charitable-organizations/exemp...):
To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.
The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.

Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.

FAQS:

What is the Pennsylvania Gross Premiums Tax?

The following is from the Pennsylvania Department of Revenue website:
Domestic and foreign insurance companies, except purely mutual beneficial associations and nonprofit hospital and medical associations, are subject to this tax, imposed at a rate of 2 percent on premiums, premium deposits or assessments received by an insurance company. Although in some states this tax is reported to the state agency that regulates insurance companies, in Pennsylvania the gross premiums tax is reported and paid to the Department of Revenue. In addition, a retaliatory fee is imposed on companies incorporated or domiciled in other states that impose a higher tax burden upon Pennsylvania companies doing business there. A 3 percent surplus lines tax rate is imposed on policies written with unlicensed, non-life insurers. This tax is collected and remitted by licensed surplus lines insurance agents. Companies transacting Marine insurance business within the commonwealth are subject to a 5 percent tax on their underwriting profits in lieu of a tax on their premiums.

Excluded from the tax are canceled policies; premiums for reinsurance; annuity considerations and dividends; earnings of participating members of mutual or stock insurance companies; premiums written by automobile insurance companies for extraordinary medical benefit coverage; and all sums paid or received by insurance companies as consideration for annuity contracts from the gross premiums tax base.

When insurance is procured from an insurance company that is not registered with the Pennsylvania Insurance Department and a licensed surplus lines agent is not involved, the insured must remit a report and payment of tax within 30 days of procurement of the insurance using tax form RCT-122. The tax rate on premiums paid to unauthorized foreign insurance companies is 2 percent of the taxable gross premiums on life insurance and 3 percent on all other types of insurance.
For detailed and historic Pennsylvania gross premiums tax information, please review the Tax Compendium.

FAQS:

As a tax exempt organization, is Penn subject to Philadelphia City taxes?

Yes, as a tax exempt organization, Penn is subject to various Philadelphia City taxes, such as the following:
o Amusement Tax
o Business Income & Receipts Tax (BIRT)
o Hotel Tax
o Liquor Tax
o Parking Tax
o Use & Occupancy Tax

Is Penn exempt from sales tax?

It depends on the nature of the purchase. Penn is exempt from Pennsylvania sales tax for most purchases directly related to the tax exempt mission of education, research and innovation. This exemption is limited and does not extend to all purchases made by Penn. Penn is NOT Tax Exempt when the Penn Travel Card (Bank of America Visa) is used, and the sales tax MUST be paid. Penn is only Tax Exempt when the following payment methods are used:
o University Purchase Order
o University Check (PDA Form)
o Purchasing Card (JPMorgan Chase Mastercard)
o Meeting Card (JPMorgan Chase Mastercard)
o Student Program Card (JPMorgan Chase Mastercard)

If using one of the above payment methods, the “Request for University Tax Exemption Certificate form” may be completed. From this form, an exemption certificate will be prepared and provided to the department. See the Penn Purchasing Services Website (https://cms.business-services.upenn.edu/purchasing/policies-a-forms/form...) for the form and additional information. Sales tax exemption certificates should be kept on file by the selling department.

When a Penn department sells a taxable item or provides a taxable service, it is responsible for collecting the sales tax. Currently, Penn is registered to collect and remit sales tax in 35 states.

Division of Finance | University of Pennsylvania

Resources

Tax & International Operations Topics

Corporate Tax Qtab

Amusement Tax (Philadelphia)

Business Income & Receipts Tax (BIRT) (Philadelphia)

Foreign Bank Account Report (FBAR) - Form FinCEN 114 (Federal)

Form 720 Federal Excise Tax Return (Federal)

Form 990 Return of Organization Exempt from Income Tax (Federal)

Form 990-T Exempt Organization Business Income Tax (Federal)

Hotel Tax (Philadelphia)

Liquor Tax (Philadelphia)

Multi-State Sales and Use Taxes (State)

Parking Tax (Philadelphia)

Pennsylvania Gross Premiums Tax (Commonwealth of Pennsylvania)

Use & Occupancy Tax (Philadelphia)

FAQS:

What is an IRS determination letter?

How do I obtain a copy of the University’s IRS determination letter?

How do I obtain a copy of the University W-9?

How do I obtain a copy of the University’s Sales Tax Exemption Certificate?

How do I obtain a copy of the University’s Federal Form 990 Return of Organization Exempt from Income Tax?

How do I obtain a copy of the University’s Form 6166 United States Residency Certificate?

FAQS:

What is excise tax?

What does it mean to be a 501 (c)(3) Organization?

FAQS:

What is the Pennsylvania Gross Premiums Tax?

FAQS:

As a tax exempt organization, is Penn subject to Philadelphia City taxes?

Is Penn exempt from sales tax?

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