Tax

The goals of the tax department include providing a current, centralized knowledgebase of federal, state, and international tax law and development of appropriate policies and procedures for the rules and regulations that impact the University.  First and foremost, we monitor and facilitate compliance with federal, state, and international tax laws as they apply to Emory.  These objectives must be met to protect the integrity and tax exempt status of the University.

Tax Exempt Status

Emory University is exempt from Federal income tax as an educational institution under section 501(c)(3) of the Internal Revenue Code.  You may occasionally receive a request for a "Determination Letter" from the Internal Revenue Service, which documents this exempt status.  You can download a copy of this letter from Emory Finance Web here.

Treasury regulations also require certain entities to make publicly available its application for tax exempt status.  Because Emory initially qualified for tax exempt status before the inception date of these regulations, it is exempt from this disclosure requirement.

U.S. Residency Certification

Many foreign countries withhold tax on certain types of income paid from sources within those countries to residents of the United States, even though the organization is tax exempt for U.S. income tax purposes.  An income tax treaty with a foreign country may reduce or eliminate the tax completely, including Value Added Tax (VAT).

To take advantage of these treaty benefits, the foreign taxing authorities may request Form 6166, a letter of U.S. residency certification from the IRS.  This certification must be requested by Emory using Form 8802, Application for United States Residency Certification.  The base user fee required for this application is currently $35.00.

Please contact the Office of the Controller if you foresee this need.

Requests for Form W-9

Organizations remitting funds to Emory for various reasons may ask for a copy of the University's Form W-9, Request for Taxpayer Identification Number and Certification.  The purpose is to supply the tax identification number and certify exemption from income tax withholding.  You can download Emory's Form W-9 from Emory Finance Web forms section here.

Tax Returns

Emory annually files Federal Form 990, Return of Organization Exempt from Income Tax, with both the IRS and the Georgia Department of Revenue.  To meet reporting requirements for unrelated business income, the University also files Federal Form 990-T, Exempt Organization Business Income Tax Return, and its state counterpart, Georgia Department of Revenue Form 600-T.  

Both the Form 990 and Form 990-T are available for public inspection as required by the Internal Revenue Code.  These returns are available for a period of three years without charge and are provided upon receipt of request either in person or in writing.  Copies are available at the main campus, Oxford campus, and at Emory University Hospital Midtown.  If an individual or organization requests a copy of the University's returns, please contact (or refer them to) the Vice President for Finance at (404) 727-2827.

The tax staff is also responsible for several other compliance requirements including sales and use tax, charitable trusts, charitable gift annuities, excise tax, non-cash charitable contributions, and "nonresident alien" compliance for our international students and scholars.  Forms received by the University, such as Form 1099 from various income sources and Form K-1 from partnerships and trusts, should be forwarded to the Controller's Office upon receipt.

Personal Tax Assistance

Emory does not provide personal tax advice to students, staff, or faculty.  For your convenience, you may find helpful information from the following publications provided by the Internal Revenue Service.  We encourage you to contact a professional tax advisor for assistance with your own income tax situation.

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