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Financial Services Manual (FIN)
Interim Posting
| Note: | At the request of the provost, vice provost, or a vice president, this policy has been posted in the interim between scheduled posting dates by University Policy Manuals Group because it has significant and urgent importance for the university community. This policy will be included in the publication process by the next feasible posting for online policies and procedures. |
![[horizontal rule]](finhr.gif){kind=small}
| Effective: 4/25/1994 |
Revised: 11/20/2019 |
![[ASU logo]](asu.gif) |
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
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 Vice President for Finance and Deputy Treasurer in Financal Services.
ASU student organizations and other ASU-related organizations are not to use the ASU IRS Employer Identification Number (EIN) when opening a bank account or for any other identification purpose. Such separate organizations need to apply to the IRS for their own EIN by submitting Form SS–4, or following the online application found on IRS.GOV.
| ASU Identification Numbers | |
|---|---|
| Internal Revenue Service (IRS) number | 86-0196696 |
| Arizona State Sales Tax (Privilege Tax) ID number | 07-618513 |
| NAICS Code | 611310 |
| Dun and Bradstreet (Data Universal Number System [DUNS]) number | |
| Sponsored Projects | 94-336-0412 |
| General University | 80-634-5658 |
Tax-Exempt Status
For federal income tax purposes, ASU is exempt 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.
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 the ASU policy on paying these taxes.
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