G11: Use of College Tax Exempt Organization Numbers and Certificate

Responsibility for Maintenance: Financial Services

I. Policy Statement  

Onondaga Community College's exemption from state sales taxes and from federal income taxes, together with the related sales tax number(s) and tax-exempt organization identification number and related certificates, are the exclusive property of the College. No person or entity other than the College may use the College's tax-exempt status and identification numbers/certificates at any time for any reason. This prohibition extends to those organizations and groups which maintain an affiliation with the College, such as recognized student organizations and alumni clubs.

II. Reason for Policy  

The College is required to ensure that any use of its status as a tax exempt organization is proper and in furtherance of its not-for-profit educational mission.

III. Applicability of the Policy  

This policy applies to all College employees, as well as all persons connected with organizations and groups that maintain an affiliation with the College.

IV. Contacts  

V. Procedures  

Any person or entity violating this policy may be prosecuted for fraud and for violation of the New York State Tax Law, the Internal Revenue Code, and/or any other applicable state or federal laws, rules and/or regulations. If the individual or entity has any affiliation with the College, such affiliation may be terminated.

Approved by OCC Board of Trustees April 3, 2006