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.
Deborah L. Smith, Ed.D.
Associate Vice Chancellor for Research
Office of Grants and Research Agreements
910 Madison, Suite 823
Memphis, TN 38163
Phone: (901) 448-4823
Fax: (901) 448-7133