Tax Management Office Guidelines

Logo of TMOGs

The University of Minnesota Tax Management Office is responsible for managing certain tax risks at the University. In connection with this responsibility, the Tax Management Office educates the campus community regarding various tax issues affecting the University. This requires communicating complex tax issues in a manner that is understandable to the community. One method of accomplishing this is through Tax Management Office Guidelines (TMOGs) that are issued by the Tax Management Office. TMOGs provide clear, indepth information about specific tax issues important to the University community.

Because these guidelines were prepared to educate and inform the campus community on tax issues generally, any tax advice contained in these TMOGs is not intended or written to be used, and cannot be used by any recipient, person or taxpayer for the purposes of (i) avoiding federal or state tax penalties that may be imposed under the Internal Revenue Code or applicable state law on any taxpayer or (ii) promoting, marketing or recommending any transaction or matter addressed therein to another party.

TMOG #1 - University Tax-Exempt Bonds & Private Use Guidelines

TMOG #2 - Tax-Exempt Organizations Annual Filing Requirements

TMOG #3 - Unrelated Business Income - Advertising

TMOG #4 - Research and Private Business Use

TMOG #5 - Unrelated Business Income - Corporate Sponsorships

TMOG #6 - Value Added Tax - VAT

TMOG #7 - Constructive Receipt

TMOG #8 - Payments to Students updated August 2021!

TMOG #9 - Fifty Day Rule

TMOG #10 - Qualified Improvement Exception

TMOG #11 - Acknowledging Services and In-Kind Donations

TMOG #12 - Tax-Exempt Bond Expenditure Allocation Rules

TMOG #13 - Arbitrage Rebate Compliance

TMOG #14 - Private Business Use

TMOG #15 - Form Series 8038 and Capital Leases

TMOG #16 - Using the University of Minnesota's Exempt Sales Tax Status

TMOG #17 - Part-Time Instructor: Employee or Independent Contractor?

TMOG #18 - Employee Awards Questions and Answers

TMOG #19 - Taxation of Employer Provided Clothing