- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- November 2015[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $2,009,925,571[4]
Grand Canyon University is a tax-exempt organization in Phoenix, Arizona[5], listed by the IRS under section 501(c)(3) as an Educational Organization[1]. For its most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $2,009,925,571[4].
IRS status
Grand Canyon University is exempt under section 501(c)(3), and the IRS classifies Grand Canyon University as an Educational Organization[1]. Its foundation code marks it as a school under section 170(b)(1)(A)(ii), which makes it a public charity rather than a private foundation[6][3]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible contributions, with status code PC for a public charity[3]. The IRS deductibility code says contributions are deductible[7].
| Item | IRS record |
|---|---|
| EIN[5] | 47-2507725 |
| Location in IRS records[5] | Phoenix, Arizona |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | November 2015 |
| 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] | B40: Education, Higher Education Institutions |
| 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 |
| Latest Form 990-N[12] | Tax year 2017 |
Finances as reported to the IRS
On its Form 990 for the tax period ending June 2023, Grand Canyon University reported total revenue of $1,688,317,236 and total expenses of $1,665,639,619[13]. Its revenue lines on the same return were program service revenue of $1,664,299,188, contributions, gifts and grants of $8,029,526 and investment income of $15,900,048[14]. Its net assets at the end of the tax period ending June 2023 were $477,626,106[15]. Reported total revenue rose from $1,588,609,610 on the Form 990 for the tax period ending June 2021[16] to $1,645,639,814 for the tax period ending June 2022[17], and was higher again for June 2023[13]. Net assets at year end were also higher in each of those periods[16][17][13].
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 $2,009,925,571 and total assets of $2,090,273,231.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[16] | Form 990 | $1,588,609,610 | $1,556,197,920 | $443,152,464 |
| June 2022[17] | Form 990 | $1,645,639,814 | $1,633,843,789 | $454,948,489 |
| June 2023[13] | Form 990 | $1,688,317,236 | $1,665,639,619 | $477,626,106 |
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[15] | $2,029,077,541 |
| Total liabilities[15] | $1,551,451,435 |
| Net assets or fund balances[15] | $477,626,106 |
Employees. Grand Canyon University reported 11,656 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[18]
Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Grand Canyon University reported 231 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[19]
Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Grand Canyon University answered yes to: it operated a school.[20]
Questions people ask
- What is Grand Canyon University's EIN?
- The IRS lists Grand Canyon University with employer identification number 47-2507725[5].
- Is Grand Canyon University a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3), classified as an Educational Organization[1]. The IRS master file shows a ruling date of November 2015[2].
- Are donations to Grand Canyon University tax-deductible?
- The IRS deductibility code says contributions are deductible[7]. It also appears in the Publication 78 data as a public charity[3].
- Where is Grand Canyon University located?
- The IRS master file lists it in Phoenix, Arizona[5].
Facts and sources
- The IRS lists Grand Canyon 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 November 2015. IRS EO Business Master File
- Grand Canyon University (EIN 47-2507725) 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 $2,009,925,571 and total assets of $2,090,273,231. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Grand Canyon University with employer identification number (EIN) 47-2507725, located in Phoenix, Arizona. IRS EO Business Master File
- IRS foundation code 11 for Grand Canyon University: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for Grand Canyon University: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns Grand Canyon University the National Taxonomy of Exempt Entities (NTEE) code B40: Education, Higher Education Institutions. IRS EO Business Master File
- IRS filing requirement code 01 for Grand Canyon University: 990 (all other) or 990EZ return. IRS EO Business Master File
- Grand Canyon 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 Grand Canyon University for the tax period ending June 2025. IRS Form 990 e-file data
- The latest Form 990-N (e-Postcard) in IRS data for EIN 47-2507725 is for tax year 2017. IRS Tax Exempt Organization Search data
- On its Form 990 for the tax period ending June 2023, Grand Canyon University reported total revenue $1,688,317,236, total expenses $1,665,639,619, net assets or fund balances at year end $477,626,106. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $8,029,526 (Part VIII, line 1h); program service revenue $1,664,299,188 (Part VIII, line 2g); investment income $15,900,048 (Part VIII, line 3); total revenue $1,688,317,236 (Part VIII, line 12). IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $2,029,077,541, total liabilities $1,551,451,435, net assets or fund balances $477,626,106. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, Grand Canyon University reported total revenue $1,588,609,610, total expenses $1,556,197,920, net assets or fund balances at year end $443,152,464. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, Grand Canyon University reported total revenue $1,645,639,814, total expenses $1,633,843,789, net assets or fund balances at year end $454,948,489. IRS SOI Form 990 extracts
- Grand Canyon University reported 11,656 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, Grand Canyon University reported 231 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, Grand Canyon University answered yes to: it operated a school. IRS SOI Form 990 extracts