Tax Information

As outlined in the Student Code § 2-312, all tax and legal matters relating to organization activities are the sole responsibility of the registered organization.

• Student organizations are NOT authorized to use the University's Employer Identification Number (EIN) or tax-exempt status.
• Each organization must apply for its own individual EIN and tax-exempt classification through the Internal Revenue Service if they plan to manage an outside bank account.
• An EIN serves as a Social Security Number for a group or organization.
• Remember that your organization is responsible for understanding all requirements and obligations for filing reports to the IRS.
• The Department of Student Engagement cannot provide any advisement related to tax information.

Employer Identification Number

• An Employer Identification Number or EIN is a unique identifier for the organization.
• Applications for an EIN can be retrieved at IRS Charities and Nonprofits.
• Obtaining an EIN does not imply a student organization is non-profit or has tax-exempt status.

Non-Profit Status

• An organization is not considered a non-profit by the IRS unless they apply and are granted such status.
• The IRS has established eligibility criteria for varying kinds of non-profit organizations.
• Student orgs cannot promise a tax benefit for donations unless they are a registered non-profit with the IRS.
• For more information regarding non-profit status, visit IRS Charities and Nonprofits.
• If your student organization wishes to receive a donation from an entity requesting a tax benefit, please see Student Org Gift Funds.

Tax Exemption

• Student organizations cannot utilize the University of Illinois tax-exemption status for purchases.