OUS Fiscal Policy Manual
Taxation
| Section: Taxation | Number: 90.100 |
| Title: Use of Institutional Tax Identification Numbers |
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POLICY
The Oregon University System (OUS) is a single entity pursuant to Oregon law and is under the control of the State Board of Higher Education. OUS consists of the Chancellor's Office and the seven institutions of higher education: Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, and Western Oregon University.
For the specific purpose of administering funds received (e.g., student financial aid, research and development, and other sponsored programs), institutional tax identification numbers (TINs) will be used. For all other purposes OUS employs a single TIN.OUS seeks to provide the ability to efficiently identify the intended recipients of funds as they are received (e.g., from sponsors or granting agencies).
ORS 351.085 - Duties and Powers of Chancellor
ORS 352.002 - Oregon University System
OAR 580-040-0005 - Delegation and Assignment of Responsibility
IMD 6.001 - Finance and Business Affairs Accounting Policies - Assignment of Responsibility.130 APPROVAL AND EFFECTIVE DATE OF POLICY
Approved by the Vice Chancellor for Finance and Administration on 12/20/02, with an effective date of January 1, 2003.
All Chancellor's Office and institutional personnel with fiscal responsibilities should be knowledgeable of this policy.
None.
The Vice Chancellor for Finance and Administration designates to the Controller operational oversight of this policy systemwide. This includes all contacts with the Internal Revenue Service (IRS) regarding these TINs. The institutional Vice Presidents for Finance and Administration are responsible for ensuring that the institutional TINs are used for the express purpose of administering funds received.
For the purpose of administering funds received, the following TINs will be used:
Legal Name TIN OUS Eastern Oregon University 48-1278524 OUS Oregon Institute of Technology 48-1278527 OUS Oregon State University 48-1278540 OUS Portland State University 48-1278529 OUS Southern Oregon University 48-1278522 OUS University of Oregon 48-1278531 OUS Western Oregon University 48-1278533 OUS Chancellors Office 48-1278536 -
For all purposes other than administering funds received, the systemwide TIN will be used:
Legal Name TIN Oregon University System 93-6001786 .690 CONTACT INFORMATION
Direct questions about this policy to the following offices:
Subject Contact General questions from institutional personnel Institution Office of Vice President for Finance and Administration General questions from institutional central administration and Chancellor's Office personnel Chancellor's Office Controller's Division -
10/15/03 - Reformatted
12/20/02 - Approved
09/24/04 - TINs addedPolicy Last Updated: 09/24/04
APPENDIX
Oregon University System's Tax Exempt Status
Appendix Last Updated: 09/24/04
