Tax Management Office Guidelines (TMOGs) and Other Resources
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, in-depth 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
- TMOG #9 - Fifty Day Rule
- TMOG #10 - Qualified Improvement Exception
- TMOG #11 - Acknowledging Noncash Gifts to the University
- 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 and Gifts
- TMOG #19 - Taxation of Employer Provided Clothing
- TMOG #20 - University Provided Housing
- TMOG #21 - Scholarship Support to Foreign Visitors
- TMOG #22 - B Visa / Visa Waiver Payments
- TMOG #23 - Payments to Non-Student Individuals
Job Aids
The University of Minnesota Tax Management Office (TMO) is responsible for managing certain tax risks at the University. In connection with this responsibility, the TMO 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 job aids issued by the TMO. These job aids provide clear, in-depth information about specific tax issues important to the University community.
Because these job aids were prepared to educate and inform the campus community on tax issues generally, any tax advice contained in them 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.
- Job aid for Making Fellowship vs Employee Determinations
- Job aid for Campus Housing Positions
- Job aid for processing Form 8283
- Job aid for Scholarship Support to Foreign Visitors
- Job aid for Sourcing Transactions for Sales Tax
- Job aid for Determining Whether Support is a Scholarship
- Job Aid for 1099 Accounts
- Job Aid for Characteristics of Employees vs. Independent Contractors
Contact Us
Campus Mail: Code 2715A
Phone: 612-624-1053 | Email: [email protected]
University Tax Management
2221 University Ave SE, Suite 100 Minneapolis, MN 55414