FIN 121: ASU Identification Numbers and Tax-Exempt Status
To identify various identification numbers assigned to ASU
Internal Revenue Service
State of Arizona
Dun and Bradstreet
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|
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.
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.
The vendor number for ASU in the State of Arizona accounting system is 68660047917.
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|
|183||ASU Insurance Services|
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|
These procedures will permit ASU to accurately receipt payments from the State of Arizona.
skip navigation bar