- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- November 1940[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $1,433,002,000[4]
Howard University is listed in IRS records as an organization in Washington, District of Columbia, exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $1,433,002,000 for the tax period ending June 2025[4].
IRS status
The IRS lists Howard University as exempt under section 501(c)(3), classification: Charitable Organization[1]. The IRS foundation code is 11, described as School 170(b)(1)(A)(ii)[6]. It appears in IRS Publication 78 data with status code PC, a public charity with deductibility limitation 50% (60% for cash contributions)[3]. The IRS master file gives a ruling date of November 1940[2].
| Item | IRS record |
|---|---|
| EIN[5] | 53-0204707 |
| Location in IRS records[5] | Washington, District of Columbia |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | November 1940 |
| 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] | B430: 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, Howard University reported total revenue of $1,269,450,000, total expenses of $1,235,304,000 and net assets of $1,341,327,000[12]. Contributions, gifts and grants were $325,872,000 and program service revenue was $861,065,000 on that form[13]. On its Form 990 for the tax period ending June 2022, it reported total revenue of $1,401,205,000[14]. On its Form 990 for the tax period ending June 2021, it reported total revenue of $1,293,039,199[15]. Total revenue for the period ending June 2023 was lower than for June 2022[12][14].
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 $1,433,002,000 and total assets of $2,979,645,000.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[15] | Form 990 | $1,293,039,199 | $1,020,867,573 | $1,137,368,626 |
| June 2022[14] | Form 990 | $1,401,205,000 | $1,173,375,000 | $1,289,913,000 |
| June 2023[12] | Form 990 | $1,269,450,000 | $1,235,304,000 | $1,341,327,000 |
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] | $2,635,844,000 |
| Total liabilities[16] | $1,294,517,000 |
| Net assets or fund balances[16] | $1,341,327,000 |
Employees. Howard University reported 7,732 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, Howard University reported 1,239 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, Howard University answered yes to: it operated a hospital facility; it operated a school; it had an office outside the United States.[19]
Questions people ask
- What is Howard University's EIN?
- The IRS Business Master File lists Howard University with EIN 53-0204707[5].
- Is Howard University a 501(c)(3)?
- Yes. The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1].
- Are contributions to Howard University tax-deductible?
- IRS deductibility code 1 reads: Contributions are deductible[7]. It appears in Publication 78 data with status code PC[3].
- Where is Howard University located?
- The IRS master file lists it in Washington, District of Columbia[5].
Facts and sources
- The IRS lists Howard 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 November 1940. IRS EO Business Master File
- Howard University (EIN 53-0204707) 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 $1,433,002,000 and total assets of $2,979,645,000. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Howard University with employer identification number (EIN) 53-0204707, located in Washington, District of Columbia. IRS EO Business Master File
- IRS foundation code 11 for Howard University: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for Howard University: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns Howard University the National Taxonomy of Exempt Entities (NTEE) code B430: Education, University or Technological Institute. IRS EO Business Master File
- IRS filing requirement code 01 for Howard University: 990 (all other) or 990EZ return. IRS EO Business Master File
- Howard 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 Howard 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, Howard University reported total revenue $1,269,450,000, total expenses $1,235,304,000, net assets or fund balances at year end $1,341,327,000. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $325,872,000 (Part VIII, line 1h); program service revenue $861,065,000 (Part VIII, line 2g); investment income $26,904,000 (Part VIII, line 3); total revenue $1,269,450,000 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, Howard University reported total revenue $1,401,205,000, total expenses $1,173,375,000, net assets or fund balances at year end $1,289,913,000. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, Howard University reported total revenue $1,293,039,199, total expenses $1,020,867,573, net assets or fund balances at year end $1,137,368,626. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $2,635,844,000, total liabilities $1,294,517,000, net assets or fund balances $1,341,327,000. IRS SOI Form 990 extracts
- Howard University reported 7,732 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, Howard University reported 1,239 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, Howard University answered yes to: it operated a hospital facility; it operated a school; it had an office outside the United States. IRS SOI Form 990 extracts