Tax Compliance

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

Tax Exempt Status

The Internal Revenue Service has ruled that Oakland University is an integral part of the State of Michigan for federal tax purposes.  As such, the university is exempt from federal income tax, except the tax on unrelated business income.  Furthermore, contributions to Oakland University are deductible by donors under section 170 of the Internal Revenue Code provided that such contributions are for exclusively public purposes.  In addition, bequests, legacies, devises, transfers or gifts to or for university use are deductible for federal estate and gift tax purposes under the provisions of the code provided such funds are used for exclusively public purposes.  See the attached Internal Revenue Service opinion on the Deductibility of Contributions made by Donors to Oakland University.