
The University of Cincinnati is not subject to the federal income tax due to our status as an instrumentality of the State of Ohio, under Internal Revenue Code section 115.
Donors may claim tax deductions for their donations to UC, under Internal Revenue Code section 170.
Grant-making organizations who qualify under Internal Revenue Code section 501(c)(3) may make grants to UC without jeopardizing their tax-exempt status.
These facts are verified by our 1991 letter from the Internal Revenue Service. UC's status as an instrumentality of the State of Ohio has not changed since that time.