Comptroller's Office  Policies and Procedures Manual
Effective: 01/01/2000	Revised: 05/17/2013

CMP 121: NAU Identification Numbers and Tax-Exempt Status

To identify various identification numbers assigned to NAU

Internal Revenue Service

State of Arizona

Dun and Bradstreet

IPEDS Identification Number

Bylaws

Here is a link to the Universities bylaws from the Arizona Board of Regents web site.

Separate NAU student and other NAU-related organizations are not to use the NAU IRS identification number when opening a bank account or for any other identification purposes. Such separate organizations need to apply to the IRS for their own identification number through submission of the SS-4 Form to the IRS. This form can be obtained from the IRS at 1-800-829-FORM or on the World Wide Web at www.ustreas.gov

NAU Identification Numbers
Internal Revenue Service (IRS)  Federal Identification Number	74-2579628
State Sales Privilege License number	20204623
Dun and Bradstreet (Data Universal Number System, DUNS) number	80-634-5542
CAGE Code (Commercial and Government Entity Code)	2F318
FICE Code (Federal Interagency Committee on Education)	001082
OPE ID	00108200
IPEDS Identification Number	105330

For federal income tax purposes, NAU income is tax-exempt under Internal Revenue Code section 115, with the exception of unrelated business income (see CMP 122, Unrelated Business Income Tax).

Charitable contributions made to NAU are deductible under Internal Revenue Code section 170.

State law does not exempt from sales tax sales made to NAU, and vendors may pass on to NAU the burden to pay applicable sales and use tax with the exception of certain qualified purchases described in CMP 120, Sales Tax Exemption for Purchases. See CMP 108, Sales Tax, for a listing of sales tax rates.

IPEDS ID

NAU's IPEDS ID can be used to look up information on the University from the IPEDS College Opportunities On-Line (COOL) web site.

NAU Accounting Information

In addition to using the correct mail code, the State of Arizona General Accounting Office should include the following NAU accounting information in the payment description field:

NAU Accounting Information for State of Arizona Use
Department	Revenue/Sub­Code	Department's Name
XXXXXXX	XXXXXX	XXXXXXXXXXXXXXX

These procedures will permit NAU to accurately receipt payments from the State of Arizona.