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Controller's Office

Tax Guidance

Clemson University, an agency of the State of South Carolina, operates under the Federal Tax Identification Number 57-6000254. The University benefits from various state tax exemptions, including those for research and development equipment and admissions tax. The Controller’s Office manages many of the tax-related processes at the University. We have created this webpage to provide guidance based on many common tax topics and assist you with work and procurement processes. 

Federal

  • IRS Tax Determination Letter (PDF)
  • 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.)
  • Non-Resident Aliens — Taxation of Payments

State

Specific Tax Topics

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