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EIN54-0946734

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Liberty University Inc.

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
January 1974[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$1,939,920,591[4]

The IRS Exempt Organizations Business Master File lists Liberty University Inc. in Lynchburg, Virginia[5], as 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

The IRS lists it as exempt under section 501(c)(3) and classifies this organization as an Educational Organization[1]. Its IRS foundation code is 11: School 170(b)(1)(A)(ii)[6]. Its Publication 78 status code is PC, a public charity[3]. The IRS deductibility code 1 means contributions are deductible[7].

Item IRS record
EIN[5] 54-0946734
Location in IRS records[5] Lynchburg, Virginia
Secondary name line[8] Green Hall
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] January 1974
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[9] B430: Education, University or Technological Institute
Filing requirement[10] 990 (all other) or 990EZ return
Fiscal year ends[11] June
Latest e-filed return[12] Form 990, tax period ending June 2025
Latest Form 990-N[13] Tax year 2018

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, the organization reported total revenue of $1,565,676,548 and total expenses of $1,381,066,428[14]. Revenue lines on that return include program service revenue of $1,464,462,952, contributions, gifts and grants of $30,915,325 and investment income of $55,709,676[15]. Net assets or fund balances at the end of the tax period ending June 2023 were $3,848,582,398[16]. Total revenue was $1,515,953,706 on its Form 990 for the tax period ending June 2021[17] and $1,594,106,664 on its Form 990 for the tax period ending June 2022[18]. Separately, the IRS master file lists total revenue of $1,939,920,591 for the tax period ending June 2025[4].

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 $1,939,920,591 and total assets of $5,085,879,052.[4]

June 2021: total revenue $1.5B$1.5BJune 2021: total expenses $1.2B$1.2BJun 2021June 2022: total revenue $1.6B$1.6BJune 2022: total expenses $1.3B$1.3BJun 2022June 2023: total revenue $1.6B$1.6BJune 2023: total expenses $1.4B$1.4BJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[14].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[17]Form 990$1,515,953,706$1,165,679,488$3,460,938,851
June 2022[18]Form 990$1,594,106,664$1,284,086,793$3,526,981,986
June 2023[14]Form 990$1,565,676,548$1,381,066,428$3,848,582,398

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] $4,157,125,287
Total liabilities[16] $308,542,889
Net assets or fund balances[16] $3,848,582,398

Employees. Liberty University Inc. reported 13,165 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[19]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Liberty University Inc. reported 855 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[20]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Liberty University Inc. answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States.[21]

Questions people ask

What is the EIN of Liberty University Inc.?
The IRS lists this organization with employer identification number (EIN) 54-0946734[5].
Is Liberty University Inc. a 501(c)(3) nonprofit?
Yes. The IRS lists it as exempt under section 501(c)(3) of the Internal Revenue Code, classified as an Educational Organization[1]. The IRS ruling date recognizing the exemption is January 1974[2].
Are donations to Liberty University Inc. tax-deductible?
The IRS deductibility code for this organization says contributions are deductible[7], and it appears in the Publication 78 data as a public charity[3].
Where is Liberty University Inc. located?
The IRS master file lists it in Lynchburg, Virginia[5].
How much revenue does Liberty University Inc. report?
On its Form 990 for the tax period ending June 2023, it reported total revenue of $1,565,676,548[14]. The IRS master file lists total revenue of $1,939,920,591 for the tax period ending June 2025[4].

Facts and sources

  1. The IRS lists Liberty University Inc. as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is January 1974. IRS EO Business Master File
  3. Liberty University Inc. (EIN 54-0946734) 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
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $1,939,920,591 and total assets of $5,085,879,052. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Liberty University Inc. with employer identification number (EIN) 54-0946734, located in Lynchburg, Virginia. IRS EO Business Master File
  6. IRS foundation code 11 for Liberty University Inc.: School 170(b)(1)(A)(ii). IRS EO Business Master File
  7. IRS deductibility code 1 for Liberty University Inc.: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file also lists the secondary name line "Green Hall" for EIN 54-0946734 (used for trade names, chapter names or local numbers). IRS EO Business Master File
  9. The IRS master file assigns Liberty University Inc. the National Taxonomy of Exempt Entities (NTEE) code B430: Education, University or Technological Institute. IRS EO Business Master File
  10. IRS filing requirement code 01 for Liberty University Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
  11. Liberty University Inc.'s accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  12. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Liberty University Inc. for the tax period ending June 2025. IRS Form 990 e-file data
  13. The latest Form 990-N (e-Postcard) in IRS data for EIN 54-0946734 is for tax year 2018. IRS Tax Exempt Organization Search data
  14. On its Form 990 for the tax period ending June 2023, Liberty University Inc. reported total revenue $1,565,676,548, total expenses $1,381,066,428, net assets or fund balances at year end $3,848,582,398. IRS SOI Form 990 extracts
  15. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $30,915,325 (Part VIII, line 1h); program service revenue $1,464,462,952 (Part VIII, line 2g); investment income $55,709,676 (Part VIII, line 3); total revenue $1,565,676,548 (Part VIII, line 12). IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $4,157,125,287, total liabilities $308,542,889, net assets or fund balances $3,848,582,398. IRS SOI Form 990 extracts
  17. On its Form 990 for the tax period ending June 2021, Liberty University Inc. reported total revenue $1,515,953,706, total expenses $1,165,679,488, net assets or fund balances at year end $3,460,938,851. IRS SOI Form 990 extracts
  18. On its Form 990 for the tax period ending June 2022, Liberty University Inc. reported total revenue $1,594,106,664, total expenses $1,284,086,793, net assets or fund balances at year end $3,526,981,986. IRS SOI Form 990 extracts
  19. Liberty University Inc. reported 13,165 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
  20. On the Form 990 for the tax period ending June 2023, Liberty University Inc. reported 855 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  21. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Liberty University Inc. answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.