- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- April 1935[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $929,602,491[4]
American University is listed in IRS records in Washington, District of Columbia, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $929,602,491 for the tax period ending June 2025[4].
IRS status
The IRS lists American University as exempt under section 501(c)(3) of the Internal Revenue Code, with the classification Educational Organization[1]. The IRS foundation code is 11, described as School 170(b)(1)(A)(ii)[6]. It appears in Publication 78 with status code PC, a public charity[3]. The IRS master file gives a ruling date of April 1935[2].
| Item | IRS record |
|---|---|
| EIN[5] | 53-0196549 |
| Location in IRS records[5] | Washington, District of Columbia |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | April 1935 |
| Foundation code[6] | 11: School 170(b)(1)(A)(ii) |
| Deductibility code[7] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[8] | B43: Education, University or Technological Institute |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | June |
| Latest e-filed return[11] | Form 990, tax period ending June 2025 |
Finances as reported to the IRS
On its Form 990 for the tax period ending June 2023, American University reported total revenue of $933,862,010, total expenses of $912,489,179 and net assets of $1,534,805,866[12]. Program service revenue was $793,262,985 on that return[13]. Total revenue on the Form 990 for the tax period ending June 2021 was $777,986,841[14]. It was $997,808,443 on the Form 990 for the tax period ending June 2022[15]. The total for June 2022 was higher than the total for June 2023[15][12].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $929,602,491 and total assets of $2,593,159,529.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[14] | Form 990 | $777,986,841 | $729,092,455 | $1,543,233,883 |
| June 2022[15] | Form 990 | $997,808,443 | $864,229,056 | $1,480,042,040 |
| June 2023[12] | Form 990 | $933,862,010 | $912,489,179 | $1,534,805,866 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending June 2023
| Line | Amount |
|---|---|
| Total assets[16] | $2,414,730,149 |
| Total liabilities[16] | $879,924,283 |
| Net assets or fund balances[16] | $1,534,805,866 |
Employees. American University reported 9,051 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]
Compensation over $100,000. On the Form 990 for the tax period ending June 2023, American University reported 828 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]
Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, American University answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services.[19]
Questions people ask
- What is the EIN of American University?
- The IRS master file lists American University with EIN 53-0196549[5].
- Is American University a 501(c)(3)?
- Yes, the IRS lists it as exempt under section 501(c)(3), classification Educational Organization[1].
- Are contributions to American University tax-deductible?
- The IRS deductibility code is 1, which reads: Contributions are deductible[7]. It appears in Publication 78 with status code PC[3].
- Where is American University located?
- The IRS master file lists it in Washington, District of Columbia[5].
Facts and sources
- The IRS lists American University as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
- The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is April 1935. IRS EO Business Master File
- American University (EIN 53-0196549) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
- For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $929,602,491 and total assets of $2,593,159,529. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists American University with employer identification number (EIN) 53-0196549, located in Washington, District of Columbia. IRS EO Business Master File
- IRS foundation code 11 for American University: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for American University: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns American University the National Taxonomy of Exempt Entities (NTEE) code B43: Education, University or Technological Institute. IRS EO Business Master File
- IRS filing requirement code 01 for American University: 990 (all other) or 990EZ return. IRS EO Business Master File
- American University's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from American University for the tax period ending June 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending June 2023, American University reported total revenue $933,862,010, total expenses $912,489,179, net assets or fund balances at year end $1,534,805,866. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $57,284,971 (Part VIII, line 1h); program service revenue $793,262,985 (Part VIII, line 2g); investment income $50,093,408 (Part VIII, line 3); total revenue $933,862,010 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, American University reported total revenue $777,986,841, total expenses $729,092,455, net assets or fund balances at year end $1,543,233,883. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, American University reported total revenue $997,808,443, total expenses $864,229,056, net assets or fund balances at year end $1,480,042,040. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $2,414,730,149, total liabilities $879,924,283, net assets or fund balances $1,534,805,866. IRS SOI Form 990 extracts
- American University reported 9,051 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending June 2023, American University reported 828 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
- In the Form 990 checklist (Part IV) for the tax period ending June 2023, American University answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services. IRS SOI Form 990 extracts