University of Minnesota
Tax Management Office

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The University's Exempt Status

Statue of Goldy Gopher 

The Internal Revenue Service has ruled, at the request of the University, that the Regents of the University of Minnesota (University) is an “integral part” of the State of Minnesota for federal tax purposes. As such, the University is exempt from federal income tax, except the tax on unrelated business income..

The Tax Management Office has several helpful resources for explaining and substantiating the University's tax status:

Memo from the Tax Director

Letter from the IRS - copy of a letter from the IRS confirming our tax status

LTR 147C - Frequently we are asked to provide a letter from the IRS verifying our name and EIN (Employer Identification Number). Please see the letter from the IRS here.