Resources

Academic program agreements are contracts between the University and another institution or organization to establish a joint educational program, a collaborative academic relationship such as a student exchange, or a research activity unrelated to sponsored research.  These agreements are processed and signed by the Provost’s Office in coordination either with Financial Operations or, in the case of research-related agreements, the Office of Sponsored Programs.

• NOTE:  The tax implications of education expenses vary significantly depending on the particular circumstances of each student.  The University strongly encourages students and parents to consult with a qualified tax advisor and to refer to official IRS publications for information about 1098-t forms, education credits and other tax benefits for education.

The term “human subject” refers to a living individual about whom an investigator (whether professional or student) conducting research obtains data through intervention or interaction with the individual. Human subjects may be compensated for their participation in research projects in cash, cash equivalent (prepaid credit cards or gift cards), or small gifts of modest value.

The University finances its capital projects with various sources of funds, including gifts, operating income, state appropriations and debt issued in the form of commercial paper and bonds. IRS regulations permit nonprofit and governmental entities to issue tax-exempt debt contingent upon use of the facilities for the issuer's charitable nonprofit or governmental purposes.

As a governmental nonprofit the University is generally exempt from income tax under Section 501(c)(3) of the Internal Revenue Code.  However, the exemption only extends to activities that are substantially related to its nonprofit educational, research, public service and patient care missions.  If the University carries on a trade or business activity unrelated to its exempt purposes, under Section 513 of the Internal Revenue Code

Use the search bar below to filter the table based on the state being researched.

Note:  If a state is in "Exempt" status, the corresponding Exemption Certificate (if available) can be accessed by clicking the related link.

The Foreign National Tax Analyst is responsible for providing guidance concerning federal and state tax withholding and reporting of payments made to individuals who are not U.S. residents.  As an extension of tax compliance, international taxation involves working closely with international students, scholars, and visitors to determine their residency statuses for tax withholding purposes.  In addition, this function issues Form 1042-S on an annual basis. 

University Internal Bank Loan Agreement

UVA's Internal Borrowing Application