The OUC and FSS Help will be closed Monday, January 19, 2026, in honor of Martin Luther King, Jr. Day. We will reopen for normal business hours on Tuesday, January 20.
Even though the University is recognized as tax exempt, it still may be liable for tax on unrelated business income. For most organizations, unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis of an organization's exemption. Unrelated Business Income is reported on an annual filing, Form 990-T - Exempt Organization Business Income Tax Return.
The 990-T form is typically published in June of the following fiscal year.



