Federal Tax Exempt Status

The University is exempt from federal income tax under Section 501(a) of the Internal Revenue Code; more specifically, the University is a Section 501(c)(3) organization. This is often referred to as “nonprofit status”.


501(c)(3) Letter

University departments may receive requests for a “tax determination letter” or “501(c)(3) letter”.  These requests are often in connection with a grant application or a potential gift to the University.  To aid in responding to these requests, a copy of the University’s determination letter from the IRS dated June 17, 1974 is available at the following link:

University of Alabama 501(c)(3) letter

 

IRS 501(c)(3) letters for the following University-related entities are provided at the links below: