- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- January 2009[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending May 2025
- $501,892,632[4]
High Point University is listed in IRS records as a tax-exempt organization in High Point, North Carolina[5], exempt under section 501(c)(3)[1]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions[3].
IRS status
Section 501(c)(3) is the part of the tax code for charitable organizations, and the IRS lists High Point University there[1]. Its foundation code 11 means the IRS treats it as a school under section 170(b)(1)(A)(ii)[6]. Its Publication 78 status code PC marks it as a public charity[3], and the IRS deductibility code says contributions are deductible[7]. This means gifts to it can be deductible to the extent the law allows[7].
| Item | IRS record |
|---|---|
| EIN[5] | 56-0529999 |
| Location in IRS records[5] | High Point, North Carolina |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | January 2009 |
| 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] | B03: Education, Professional Societies, Associations |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | May |
| Latest e-filed return[11] | Form 990, tax period ending May 2025 |
| Latest Form 990-N[12] | Tax year 2008 |
Finances as reported to the IRS
On its Form 990 for the tax period ending May 2023, High Point University reported total revenue of $422,077,258[13]. The main lines were program service revenue of $352,297,282 and contributions, gifts and grants of $56,321,409[14]. Total expenses on that return were $356,958,178, and net assets at year end were $940,757,343[13]. Reported total revenue was $347,403,181 on the Form 990 for the tax period ending May 2021[15]. It was $438,765,014 on the Form 990 for the tax period ending May 2022[16]. Separately, the IRS master file lists total revenue of $501,892,632 for the tax period ending May 2025[4].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending May 2025, the IRS lists total revenue of $501,892,632 and total assets of $1,307,628,037.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| May 2021[15] | Form 990 | $347,403,181 | $262,237,085 | $766,604,204 |
| May 2022[16] | Form 990 | $438,765,014 | $319,680,996 | $878,462,669 |
| May 2023[13] | Form 990 | $422,077,258 | $356,958,178 | $940,757,343 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending May 2023
| Line | Amount |
|---|---|
| Total assets[17] | $1,128,722,579 |
| Total liabilities[17] | $187,965,236 |
| Net assets or fund balances[17] | $940,757,343 |
Employees. High Point University reported 2,926 employees on Form W-3 for calendar year ending with or within the tax period ending May 2023 (Form 990, Part V, line 2a).[18]
Compensation over $100,000. On the Form 990 for the tax period ending May 2023, High Point University reported 148 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 May 2023, High Point University answered yes to: it operated a school.[20]
Questions people ask
- What is High Point University's EIN?
- The IRS lists High Point University with employer identification number 56-0529999[5].
- Is High Point University a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3), classified as a charitable organization[1].
- Are donations to High Point University tax-deductible?
- It appears in the IRS Publication 78 data of organizations eligible to receive tax-deductible charitable contributions[3]. The IRS deductibility code says contributions are deductible[7].
- Where is High Point University located?
- The IRS master file lists it in High Point, North Carolina[5].
Facts and sources
- The IRS lists High Point University as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable 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 January 2009. IRS EO Business Master File
- High Point University (EIN 56-0529999) 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 May 2025, the IRS lists total revenue of $501,892,632 and total assets of $1,307,628,037. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists High Point University with employer identification number (EIN) 56-0529999, located in High Point, North Carolina. IRS EO Business Master File
- IRS foundation code 11 for High Point University: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for High Point University: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns High Point University the National Taxonomy of Exempt Entities (NTEE) code B03: Education, Professional Societies, Associations. IRS EO Business Master File
- IRS filing requirement code 01 for High Point University: 990 (all other) or 990EZ return. IRS EO Business Master File
- High Point University's accounting period (fiscal year) ends in May, 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 High Point University for the tax period ending May 2025. IRS Form 990 e-file data
- The latest Form 990-N (e-Postcard) in IRS data for EIN 56-0529999 is for tax year 2008. IRS Tax Exempt Organization Search data
- On its Form 990 for the tax period ending May 2023, High Point University reported total revenue $422,077,258, total expenses $356,958,178, net assets or fund balances at year end $940,757,343. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending May 2023: contributions, gifts and grants $56,321,409 (Part VIII, line 1h); program service revenue $352,297,282 (Part VIII, line 2g); investment income $5,451,438 (Part VIII, line 3); total revenue $422,077,258 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending May 2021, High Point University reported total revenue $347,403,181, total expenses $262,237,085, net assets or fund balances at year end $766,604,204. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending May 2022, High Point University reported total revenue $438,765,014, total expenses $319,680,996, net assets or fund balances at year end $878,462,669. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending May 2023 (Form 990, Part X): total assets $1,128,722,579, total liabilities $187,965,236, net assets or fund balances $940,757,343. IRS SOI Form 990 extracts
- High Point University reported 2,926 employees on Form W-3 for calendar year ending with or within the tax period ending May 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending May 2023, High Point University reported 148 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 May 2023, High Point University answered yes to: it operated a school. IRS SOI Form 990 extracts