Tax Compliance

West Vandenberg Hall, Room 121H
502 Meadow Brook Road
Rochester, MI 48309-4452
(location map)
(248) 370-2296
Fax: (248) 370-2554

Private Foundations

As a governmental unit, the University is not a private foundation for the purposes of either the income tax deduction limitations on charitable contributions made by taxpayers, or the taxable expenditure rules for grants made by private foundations.  Some private foundations require grant applicants to submit an IRS determination letter declaring them to be exempt under section 501 (c) (3) and classified as a non-private foundation.  Such a letter, or an underlying requirement that a grantee be a public charity, is not legally required of Oakland University since it is recognized for tax purposes as a governmental unit and is not subject to the taxable expenditure rules for grants made by private foundations.

See the IRSFederalTax Status.pdf for the service's position on governmental units providing proof of their status as part of a grant application submitted to a private foundation.