Tax Exempt Status Policy
Purpose
This policy illustrates the nature of the University’s status as a 501(c)(3) institution and compliance requirements for maintaining that status.
Scope
This policy applies to all students, faculty, and staff of the University of Dayton.
Policy History
Effective Date: December 11, 1995
Approval: October 29, 2025
Policy History:
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Approved in original form: December 11, 1995
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Approved as amended: July 24, 2000
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Approved as amended: March 23, 2016
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Approved as amended: October 29, 2025
Maintenance of Policy: Assistant Vice President and Treasurer, Finance and Administrative Services
Policy
The University of Dayton is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code. The University derives its tax-exempt status through a group ruling determination letter issued to the United States Conference of Catholic Bishops (USCCB) by the Internal Revenue Service. Under this letter, the University is listed as a subordinate organization in the annual edition of the Official Catholic Directory (OCD). In addition, as a recognized 501(c)(3) organization, the University is also exempt from state and local income taxes, real estate taxes, and sales taxes on certain exempt purchases.
The Executive Vice President for Business and Administrative Services is responsible for maintaining the University’s tax-exempt status. Any activities which may cause the University to violate its tax-exempt status are prohibited unless approved in advance by the Executive Vice President for Business and Administrative Services. The Executive Vice President for Business and Administrative Services, at their sole discretion, is authorized to order the cessation of any activities which they determine may result in the loss of the University’s tax-exempt status.
Any requests for proof of tax-exempt status should be directed to the Assistant Vice President and Treasurer, the Tax Manager, or the Executive Director of Purchasing.