Overview: Stanford's Tax Exempt Status

Stanford University is exempt from federal income tax as an educational institution under section 501(c)(3) of the Internal Revenue Code, and from California state income tax as an educational institution under the Revenue and Taxation Code (R&TC) Section 23701d. See affirmation letters below:

• Affirmation letter from the IRS confirming the Stanford University's 501(c)(3) status
• Affirmation letter from California Franchise Tax Board confirming the University's (R&TC) Section 23701d status

Stanford's Annual Tax Filing Requirements

On an annual basis, the Tax Compliance Department prepares and files with the appropriate governing agencies:

• Federal Form 990, Return of Organization Exempt from Income Tax
• Franchise Tax Board Form 199, California Exempt Organization Annual Information Statement or Return
• Federal Form 990-T, Exempt Organization Business Income Tax Return
• Franchise Tax Board Form 109, California Exempt Organization Business Income Tax Return

Copies of the University’s Form 990 and Form 990-T are available upon request.

Disclaimer:  Stanford University does not offer personal tax advice. Nothing on this web site shall be construed as the offering of tax advice. Stanford recommends seeking professional tax counsel whenever necessary.