Acknowledging Tax-Exempt Donations

In regards to donations, NDSU is a tax-exempt organization under Section 170 of the Internal Revenue Code. Donations made directly to the University are tax deductible.

Any department directly receiving a donation in excess of $250 must notifiy the Accounting Office so a tax acknowledgement letter can be sent to the donor.

Internal Revenue Service regulations require that donations greater than $250, and made directly to NDSU, be followed up with a letter from NDSU to the donor acknowledging the tax-exempt contribution. The NDSU Development Foundation will take care of the tax acknowledgement letter in the more common case where a donation is made out to the Foundation.

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