The Johns Hopkins University is a non-profit, educational corporation incorporated in the State of Maryland. The University is responsible for complying with appropriate federal and state corporate tax laws:
Generally, the University is exempt under IRS code section 501(c)(3) from federal and state income tax. However, certain activities may result in unrelated business income which is subject to federal and state income tax.
Generally, the University is exempt from state sales tax on purchases.
The University collects state sales tax on sales of goods in states where the University is required to collect sales tax.
As an employer, the University is also responsible for the employment-related tax withholding and reporting to the Internal Revenue Service and state tax authorities.
The Tax Office in the Controller's Office is organizationally responsible for both corporate and employer tax reporting. (The Tax Office does not assist in preparing tax returns for individuals; individual tax matters are a concern between the individual and the Internal Revenue Service or state.)
All questions should be sent to the general Tax Office email email@example.com
All Foreign National Information Forms (FNIF), Social Security Numbers and tax forms should be sent to FNIF@jhu.edu. We recommend you password encrypt all documents containing personal identifiable information (e.g., Social Security Numbers, TINs, Date of Birth, etc). We further recommend you send these documents from your Johns Hopkins email account to provide another layer of security.