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Controller's Office

Tax Guidance

Federal

  • Tax Identification Number
    • Clemson University is an agency of the State of South Carolina
      Federal Tax Identification Number: 57-6000254
  • IRS Tax Determination Letter (PDF)
  • Unrelated Business Income Tax Policy
    • Annual Filing: Clemson University annually files an Unrelated Business Income Tax Return (Form 990-T) based on its fiscal year ending June 30. The Controller’s Office is responsible for reviewing the University activities and accounts and consults with staff to identify activities that may meet the Internal Revenue Service criteria as unrelated business income. The Controller’s Office files the Unrelated Business Income Tax Return for Clemson University.
    • Revenue Review: The Controller’s Office reviews revenue sources for their potential to be unrelated business income (UBI). The revenue sources that were reported on the 990-T in the previous year are assessed to help ensure that they should continue to be reported as UBI. Other ways in which UBI is determined is through being aware of activities occurring on campus by reading Inside Clemson and other local announcements or advertisements (radio, newspaper, billboards, etc.)
  • Federal Excise Tax
  • Non-Resident Aliens — Taxation of Payments

State

Admissions Tax

Admissions tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. Every person subject to the tax is required to complete and electronically file an Admissions Tax Return. Various exemptions apply under Section 12-21-2420 of the South Carolina Code of Laws, and the tax does not apply to:

  • Any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university;
  • Any amount of the charge for admission, whether or not separately stated, that is a fee or tax imposed by a political subdivision of the State; or
  • Any amount that an accredited college or university requires a season ticket holder to pay to a nonprofit athletic booster organization that is exempt from federal income taxation in order to receive the right to purchase athletic event tickets.

University Contacts

Government Website Links

Tax Forms

  • Vendor W9 (PDF)
  • W-8BEN (PDF) — Foreign Individuals
  • W-8EXP (PDF) — Foreign Government or Other Foreign Organization fo United States Tax Withholding Exempt Organizations
  • W-ECI (PDF) — Foreign Company or Individual That Income is Effectively Connected with the Conduct