Hicks Hall, Building 53, Suite 2800Phone: (904) 620-2920Fax: (904) 620-2469E-mail: email@example.com
Student Financial Services
Hicks Hall, Building 53, Suite 1100
Phone: (904) 620-2472
Fax: (904) 620-1049
As explained in IRS Publication 557 - Tax Exempt Status for Your Organization, every organization qualifying for 501(c)(3) tax-exempt status is a private foundation unless it falls into one of the categories specifically excluded from the definition of that term. UNF is a public charity rather than a private foundation as it meets the IRC Section 509(a) definition of a publicly supported educational organization that receives a substantial part of its support from a governmental unit or from the general public. UNF provides an essential public/governmental function under IRC Sec. 115.
UNF is exempt from federal income tax under Internal Revenue Code Section 115, which excludes from taxation income derived from the exercise of any essential government function and accruing to a state or any political subdivision thereof.? As such, UNF is exempt from most sales, use, and telecommunication taxes.
UNF is exempt from the following telecommunication taxes:
UNF should provide a copy of its Florida Certificate of Exemption to the telecommunication provider and review telephone bills to ensure these taxes are not charged to the university.
Under no circumstances should the Consumer's Certificate of
Exemption be used for personal benefit to any individual. This exemption
applies only for purchases made by the University, using the University’s
Sales Tax paid on purchases that were made with non–University (e.g. personal funds) funds will not be reimbursed for the sales
tax amount. Employees are encouraged to follow UNF Procurement procedures
for the original transaction. (A one-time exception may be made if
the sales tax amount is less than $25.00 and a written justification is
provided and approved by the Controller’s Office).
Copyright © 2017 University of North Florida1 UNF Drive | Jacksonville, FL 32224 | Phone: (904) 620-1000
RegulationsConsumer Information | Disability Accommodations