UBIT/Sales Tax

View resources on Unrelated Business Income Tax (UBIT) and sales tax compliance.

Unrelated Business Income Tax (UBIT)

Although UMD is a tax-exempt organization, we are required to report the income generated from unrelated business activities as income from a trade or business regularly carried on, that is not substantially related to the purpose that is the basis of UMD's exemption from tax, as required by IRS.  Please contact the Office of the Controller at 301-405-2584 or controller@umd.edu for more information.

FY22 UBIT Overview Procedures

Sales Tax

UMD is exempt from sales tax for MD and DC.  Please contact the Office of the Controller at 301-405-2584 or controller@umd.edu for more information.