---

For any questions please send e-mail to: NDSU.Policy.Manual@ndsu.edu

---

SECTION 508: TAXES

SOURCE: NDSU President

North Dakota State University is a tax-exempt organization under Section 170 of the Internal Revenue Code. Donations made directly to the University are tax deductible.

Under state law (NDCC 57-39.2-04), NDSU is exempt from sales taxes applicable to purchases, rentals and leases of tangible personal property that is purchased and shipped to NDSU or is purchased from a North Dakota vendor.

HISTORY: February 26, 2001.