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The University's Exempt Status

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 (pdf)

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

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

Since the University is an "integral part" of the State of Minnesota, we do not have a Form 990 filing requirement.

Statue of Goldy Gopher

About the Tax Management Office


Kelly Farmer


Parent Unit

University Finance

Financial Units Org Chart (pdf)

U Report UReport provides a way for University community members to report violations of rules, regulations and policies. The report can be made anonymously.

Department Contact Information

University Tax Management

2221 University Ave SE, Suite 100

Minneapolis, MN 55414

P: 612-624-1053, F: 612-626-1886

Directions & Parking Information

Tax Managment Staff

TMO Organizational Chart (pdf)