UT Tax Status

The University of Tennessee is an educational agency of State of Tennessee, exempt from federal income tax as a state agency, under section 170(c) of the IRS Code. UT's IRS determination letter is available at http://www.uthsc.edu/research/research_administration/docs/irs_tax_

UT is NOT a 501(c) 3 organization; however, it is tax exempt (see above). If an individual applies for a grant from a foundation that requires 501(c) 3 status, we can apply through the University of Tennessee Research Foundation. However, advance notice should be given to the Office of Research Administration so that we will have time to make arrangements with UTRF.