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EIN36-2174823

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Rush University Medical Center

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

Exempt under
501(c)(3)[1]
IRS ruling date
March 1960[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$2,758,712,727[4]

Rush University Medical Center is listed in IRS records as exempt under section 501(c)(3), located in Chicago, Illinois[5][1]. The IRS master file lists total revenue of $2,758,712,727 for the tax period ending June 2025[4].

IRS status

The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its IRS foundation code is 12: Hospital or medical research organization 170(b)(1)(A)(iii)[6]. It appears in IRS Publication 78 data with status code PC, described as a public charity with deductibility limitation 50% (60% for cash contributions)[3]. The IRS master file gives a ruling date of March 1960[2].

Item IRS record
EIN[5] 36-2174823
Location in IRS records[5] Chicago, Illinois
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] March 1960
Foundation code[6] 12: Hospital or medical research organization 170(b)(1)(A)(iii)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] E22: Health Care, Hospital, General
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, Rush University Medical Center reported total revenue of $2,664,946,106, total expenses of $2,591,162,936 and net assets of $2,593,015,384[12]. Its revenue lines that year included program service revenue of $2,263,128,192 and contributions, gifts and grants of $92,524,024[13]. Reported total revenue on its Form 990 was $2,430,858,288 for the tax period ending June 2021[14], $2,591,581,148 for June 2022[15] and $2,664,946,106 for June 2023[12]. Each of those figures is higher than the one before it.

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 $2,758,712,727 and total assets of $5,230,553,562.[4]

June 2021: total revenue $2.4B$2.4BJune 2021: total expenses $2.2B$2.2BJun 2021June 2022: total revenue $2.6B$2.6BJune 2022: total expenses $2.4B$2.4BJun 2022June 2023: total revenue $2.7B$2.7BJune 2023: total expenses $2.6B$2.6BJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[14]Form 990$2,430,858,288$2,245,348,373$2,395,057,774
June 2022[15]Form 990$2,591,581,148$2,388,546,504$2,355,950,894
June 2023[12]Form 990$2,664,946,106$2,591,162,936$2,593,015,384

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] $4,544,022,146
Total liabilities[16] $1,951,006,762
Net assets or fund balances[16] $2,593,015,384

Employees. Rush University Medical Center reported 14,940 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, Rush University Medical Center reported 2,674 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, Rush University Medical Center answered yes to: it operated a hospital facility; it engaged in lobbying activities; it reported professional fundraising services; it reported gaming income over $15,000.[19]

Questions people ask

What is the EIN of Rush University Medical Center?
The IRS master file lists its employer identification number (EIN) as 36-2174823[5].
Is Rush University Medical Center a 501(c)(3)?
Yes, the IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1]. It also appears in Publication 78 data with status code PC[3].
Are contributions to Rush University Medical Center tax-deductible?
IRS deductibility code 1 reads: Contributions are deductible[7]. It appears in the Publication 78 list of organizations eligible to receive tax-deductible charitable contributions[3].
Where is Rush University Medical Center located?
The IRS master file lists it in Chicago, Illinois[5].
What is the reported revenue of Rush University Medical Center?
The IRS master file lists total revenue of $2,758,712,727 for the tax period ending June 2025[4]. Its Form 990 for the tax period ending June 2023 reported total revenue of $2,664,946,106[12].

Facts and sources

  1. The IRS lists Rush University Medical Center as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable 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 March 1960. IRS EO Business Master File
  3. Rush University Medical Center (EIN 36-2174823) 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 $2,758,712,727 and total assets of $5,230,553,562. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Rush University Medical Center with employer identification number (EIN) 36-2174823, located in Chicago, Illinois. IRS EO Business Master File
  6. IRS foundation code 12 for Rush University Medical Center: Hospital or medical research organization 170(b)(1)(A)(iii). IRS EO Business Master File
  7. IRS deductibility code 1 for Rush University Medical Center: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Rush University Medical Center the National Taxonomy of Exempt Entities (NTEE) code E22: Health Care, Hospital, General. IRS EO Business Master File
  9. IRS filing requirement code 01 for Rush University Medical Center: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Rush University Medical Center's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Rush University Medical Center for the tax period ending June 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending June 2023, Rush University Medical Center reported total revenue $2,664,946,106, total expenses $2,591,162,936, net assets or fund balances at year end $2,593,015,384. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $92,524,024 (Part VIII, line 1h); program service revenue $2,263,128,192 (Part VIII, line 2g); investment income $35,942,289 (Part VIII, line 3); total revenue $2,664,946,106 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, Rush University Medical Center reported total revenue $2,430,858,288, total expenses $2,245,348,373, net assets or fund balances at year end $2,395,057,774. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, Rush University Medical Center reported total revenue $2,591,581,148, total expenses $2,388,546,504, net assets or fund balances at year end $2,355,950,894. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $4,544,022,146, total liabilities $1,951,006,762, net assets or fund balances $2,593,015,384. IRS SOI Form 990 extracts
  17. Rush University Medical Center reported 14,940 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
  18. On the Form 990 for the tax period ending June 2023, Rush University Medical Center reported 2,674 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Rush University Medical Center answered yes to: it operated a hospital facility; it engaged in lobbying activities; it reported professional fundraising services; it reported gaming income over $15,000. 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.