- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- July 1959[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $111,523,130[4]
Pac-12 Conference is listed in IRS records in San Ramon, California, as an Educational Organization exempt under section 501(c)(3)[5][1]. The IRS master file lists it with a fiscal year ending in June[6].
IRS status
The IRS lists Pac-12 Conference as exempt under section 501(c)(3), classification: Educational Organization[1]. The IRS foundation code is 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)[7]. It appears in Publication 78 data with status code PC, a public charity[3]. The IRS classifies it under NTEE code N60Z: Recreation & Sports, Amateur Sports[8].
| Item | IRS record |
|---|---|
| EIN[5] | 94-1459048 |
| Location in IRS records[5] | San Ramon, California |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | July 1959 |
| Foundation code[7] | 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) |
| Deductibility code[9] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[8] | N60Z: Recreation & Sports, Amateur Sports |
| Filing requirement[10] | 990 (all other) or 990EZ return |
| Fiscal year ends[6] | 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, Pac-12 Conference reported total revenue of $603,853,510[12]. Program service revenue was $594,038,758 on that return[13]. Total expenses were $543,915,959 and net assets at year end were $102,679,607[12]. Reported total revenue was $343,514,218 on the Form 990 for the tax period ending June 2021[14] and $580,895,804 for the tax period ending June 2022[15]. Reported net assets at year end were higher for the tax period ending June 2023 than for June 2021[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 $111,523,130 and total assets of $65,772,776.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[14] | Form 990 | $343,514,218 | $337,178,997 | $24,230,004 |
| June 2022[15] | Form 990 | $580,895,804 | $562,383,752 | $42,742,056 |
| June 2023[12] | Form 990 | $603,853,510 | $543,915,959 | $102,679,607 |
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] | $158,066,674 |
| Total liabilities[16] | $55,387,067 |
| Net assets or fund balances[16] | $102,679,607 |
Employees. Pac-12 Conference reported 232 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, Pac-12 Conference reported 98 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, Pac-12 Conference answered yes to: it engaged in lobbying activities.[19]
Questions people ask
- What is the EIN of Pac-12 Conference?
- The IRS master file lists Pac-12 Conference with EIN 94-1459048[5].
- Is Pac-12 Conference a 501(c)(3) nonprofit?
- The IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1]. The ruling date in the master file is July 1959[2].
- Are contributions to Pac-12 Conference tax-deductible?
- The IRS deductibility code is 1: Contributions are deductible[9]. It appears in Publication 78 data with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions))[3].
- Where is Pac-12 Conference located?
- The IRS master file lists it in San Ramon, California[5].
Facts and sources
- The IRS lists Pac-12 Conference 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 July 1959. IRS EO Business Master File
- Pac-12 Conference (EIN 94-1459048) 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 $111,523,130 and total assets of $65,772,776. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Pac-12 Conference with employer identification number (EIN) 94-1459048, located in San Ramon, California. IRS EO Business Master File
- Pac-12 Conference's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
- IRS foundation code 15 for Pac-12 Conference: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
- The IRS master file assigns Pac-12 Conference the National Taxonomy of Exempt Entities (NTEE) code N60Z: Recreation & Sports, Amateur Sports. IRS EO Business Master File
- IRS deductibility code 1 for Pac-12 Conference: Contributions are deductible. IRS EO Business Master File
- IRS filing requirement code 01 for Pac-12 Conference: 990 (all other) or 990EZ return. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Pac-12 Conference for the tax period ending June 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending June 2023, Pac-12 Conference reported total revenue $603,853,510, total expenses $543,915,959, net assets or fund balances at year end $102,679,607. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $9,495,267 (Part VIII, line 1h); program service revenue $594,038,758 (Part VIII, line 2g); investment income $319,485 (Part VIII, line 3); total revenue $603,853,510 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, Pac-12 Conference reported total revenue $343,514,218, total expenses $337,178,997, net assets or fund balances at year end $24,230,004. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, Pac-12 Conference reported total revenue $580,895,804, total expenses $562,383,752, net assets or fund balances at year end $42,742,056. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $158,066,674, total liabilities $55,387,067, net assets or fund balances $102,679,607. IRS SOI Form 990 extracts
- Pac-12 Conference reported 232 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, Pac-12 Conference reported 98 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, Pac-12 Conference answered yes to: it engaged in lobbying activities. IRS SOI Form 990 extracts