Section: Taxation Number:  90.100
Title: Use of Institutional Tax Identification Numbers

 

Index

POLICY

APPENDIX

  • None

POLICY


.100 POLICY STATEMENT 

The Oregon University System (OUS) is a single entity pursuant to Oregon law and is under the control of the State Board of Higher Education. OUS consists of the Chancellor's Office and four institutions of higher education: Eastern Oregon University, Oregon Institute of Technology, Southern Oregon University and Western Oregon University.

For the specific purposes of 1) administering funds received (e.g., student financial aid, research and development, and other sponsored programs), and 2) designating an OUS institution as a federal contractor or subcontractor participating in the E-Verify program to confirm employment eligibility, institutional tax identification numbers (TINs) will be used.

For all other purposes, OUS employs a single TIN.

(See also Fiscal Policy Manual 90.200, OUS Tax Exempt Status)

.110  POLICY RATIONALE

OUS seeks to provide the ability to efficiently identify the intended recipients of funds as they are received (e.g., from sponsors or granting agencies), and for institutions to individually monitor employment eligibility by participating in the E-Verify program.

.120  AUTHORITY

.130  APPROVAL AND EFFECTIVE DATE OF POLICY

Amended and approved by the Vice Chancellor for Finance and Administration on February 11, 2009.

.140  KNOWLEDGE OF THIS POLICY

All Chancellor's Office and institutional personnel with fiscal responsibilities and responsibilities related to employment eligibility verification should be knowledgeable of this policy.

.150  DEFINITIONS

None.

.160  RESPONSIBILITIES

The Vice Chancellor for Finance and Administration designates to the Associate Vice Chancellor for Finance and Administration and Controller operational oversight of this policy system-wide. This includes all contacts with the Internal Revenue Service (IRS) regarding these TINs. The institutional Vice Presidents for Finance and Administration are responsible for ensuring that the institutional TINs are used for the express purposes of administering funds received and enrollment of each institution for individual administration of the identity verification program applicable to federal contracts.

.170  POLICY PROVISIONS

For the purpose of administering funds received and participation in E-Verify, OUS institutions will use the following TINs (see the IRS assignment of employee identification number letters, linked below):

Legal Name TIN 
OUS Eastern Oregon University 48-1278524
OUS Oregon Institute of Technology 48-1278527
OUS Southern Oregon University 48-1278522
OUS Western Oregon University 48-1278533
OUS Chancellors Office 48-1278536


For all purposes other than administering funds received, the systemwide TIN will be used:

Legal Name TIN 
Oregon University System 93-6001786

 

.690  CONTACT INFORMATION

Direct questions about this policy to the following offices:

Subject Contact
General questions from institutional personnel Institution Office of Vice President for Finance and Administration
General questions from institutional central administration and Chancellor's Office personnel Chancellor's Office Controller's Division

 

.695  HISTORY

12/20/02 - Approved
10/15/03 - Reformatted
09/24/04 - TINs added
02/11/09 - Amended for E-Verify Use
07/14/09 - Added links to IRS assignment of employee identification number letters

Policy Last Updated: 10/20/14