Exempt Organization Business Income Tax Return

Federally Mandated Reporting/Disclosure Form

Program Title and Description:

Exempt Organization Business Income Tax Return (Form 990T)

Who is Responsible for Reporting?

Where is Report Physically Located?

CARR 119

What Should be Reported?

• Unrelated business income of the university
• Unrelated business income tax liability 

When Should it be Reported?

Annually by November 15 for the previous June 30 year end

Where is it to be Reported?

Internal Revenue Service (IRS)

Why Should it be Reported?

Required by US Treasury Regulations

How is it Reported?

It is reported by mail on IRS Form 990-T to the Internal Revenue Service.

If notification is required, how is it reported?

N/A