Financial Services Manual (FIN)

Effective: 4/25/1994

Revised: 2/24/2012

FIN 121: ASU Identification Numbers and Tax-Exempt Status

Purpose

To identify various identification numbers assigned to ASU

Sources

Internal Revenue Service

State of Arizona

Dun and Bradstreet

Policy

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ASU Identification Numbers for IRS, State of Arizona, and DUNS

ASU identification numbers are used for university business only. All university academic and administrative units must use the duly authorized identification numbers shown below and are prohibited from applying for their own identification numbers. Any existing prohibited numbers are to no longer be used and need to be reported to the senior associate vice president for Finance and deputy treasurer in Financial Services.

ASU student organizations and other ASU-related organizations are not to use the ASU IRS identification number when opening a bank account or for any other identification purpose. Such separate organizations need to apply to the IRS for their own identification number by submitting Form SS–4 to the IRS. This form can be obtained from the IRS at 1–800–829–FORM or www.irs.gov/formspubs/. D

ASU Identification Numbers
Internal Revenue Service (IRS) number	86-0196696
Arizona State Sales Tax (Privilege Tax) ID number	07-618513
Dun and Bradstreet (Data Universal Number System [DUNS]) number
Sponsored Projects	94-336-0412
General University	80-634-5658

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Tax-Exempt Status

For federal income tax purposes, ASU is tax-exempt under Internal Revenue Code section 115, with the exception of unrelated business income (see FIN 122, “Unrelated Business Income Tax”). Charitable contributions made to ASU are deductible under Internal Revenue Code section 170.

Copies of the official letters regarding ASU’s tax-exempt status are available at the Financial Services Web site.

ASU is occasionally asked to provide IRS Form W-9, “Request for Taxpayer Identification Number and Certification.” ASU responds to W-9 requests with a substitute W-9 document that can be found at the same site.

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Sales Tax

State law does not exempt ASU from sales tax on its purchases, and vendors generally charge ASU the applicable sales tax. There are statutory exceptions of certain qualified purchases described in FIN 120, “Sales Tax Exemption for Purchases.” See FIN 108, “Sales Tax,” for a listing of sales tax rates.

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State of Arizona Vendor Number and Mail Codes

Vendor Number

The vendor number for ASU in the State of Arizona accounting system is 68660047917.

Mail Codes

Payments made to ASU by the State of Arizona must be mailed to one of the following state mail codes: D

State Mail Codes for State Payments
State Mail Code	Department
180	Financial Services
181	West campus
182	Sponsored Projects
183	ASU Insurance Services

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New mail codes may be set up only with the approval of ASU’s senior associate vice president for Finance and deputy treasurer.

ASU Accounting Information

In addition to using the correct mail code, the State of Arizona General Accounting Office should include the following ASU accounting information in the payment description field: D

ASU Accounting Information for State of Arizona Use
Agency/Org	Revenue/Sub-Code	Department’s Name
XXXXXXX	XXXXXX	XXXXXXXXXXXXXXX

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These procedures will permit ASU to accurately receipt payments from the State of Arizona.

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