Kent State University Federal Tax Status | Kent State University

Kent State University Federal Tax Status

Federal Tax Status

Kent State University is an instrumentality of the State of Ohio qualified for tax-exempt status under Section 115 of the Internal Revenue Code (IRC).  Kent State is not required to have a determination letter because Section 115 provides statutory exemption.   Section 115 also provides an exemption from filing IRS Form 990.  

Kent State is able to issue tax-exempt debt to fund various capital projects, including land and building improvements. 

Contributions to Kent State

A contribution to Kent State University is generally deductible as a charitable contribution under IRC 170.