Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 05/17/2013 

CMP 121: NAU Identification Numbers and Tax-Exempt Status


Purpose

To identify various identification numbers assigned to NAU


Sources

Internal Revenue Service
State of Arizona
Dun and Bradstreet

IPEDS Identification Number


Policy

Bylaws

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

 


NAU Identification Numbers for IRS, State of Arizona, and DUNS

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


Tax-Exempt Status

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.


Sales Tax

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.


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