- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- September 1959[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Aug 2025
- $1,108,919,128[4]
Southeastern Conference is listed in IRS records in Birmingham, Alabama, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $1,108,919,128 for the tax period ending August 2025[4].
IRS status
The IRS lists Southeastern Conference as exempt under section 501(c)(3), classification: Educational Organization[1]. The ruling date in the IRS master file is September 1959[2]. Its foundation code is 16, described as an organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2)[6]. It appears in Publication 78 data with status code PC, a public charity[3]. The IRS classifies it under NTEE code N700: Recreation & Sports, Amateur Sports Competitions[7].
| Item | IRS record |
|---|---|
| EIN[5] | 63-0377461 |
| Location in IRS records[5] | Birmingham, Alabama |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | September 1959 |
| Foundation code[6] | 16: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2) |
| Deductibility code[8] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[7] | N700: Recreation & Sports, Amateur Sports Competitions |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | August |
| Latest e-filed return[11] | Form 990, tax period ending August 2025 |
Finances as reported to the IRS
On its Form 990 for the tax period ending August 2023, Southeastern Conference reported total revenue of $852,577,281[12]. Program service revenue was $818,466,173 and contributions, gifts and grants were $9,586,301 on that form[13]. Total expenses were $823,147,132 and net assets at year end were $191,151,735[12]. Total revenue on its Form 990 was $833,383,274 for the tax period ending August 2021[14] and $802,021,967 for the tax period ending August 2022[15]. The August 2023 figure[12] was higher than both[14][15].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending August 2025, the IRS lists total revenue of $1,108,919,128 and total assets of $350,986,673.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| August 2021[14] | Form 990 | $833,383,274 | $832,670,104 | $141,779,837 |
| August 2022[15] | Form 990 | $802,021,967 | $782,080,218 | $161,721,586 |
| August 2023[12] | Form 990 | $852,577,281 | $823,147,132 | $191,151,735 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending August 2023
| Line | Amount |
|---|---|
| Total assets[16] | $541,151,735 |
| Total liabilities[16] | $350,000,000 |
| Net assets or fund balances[16] | $191,151,735 |
Employees. Southeastern Conference reported 53 employees on Form W-3 for calendar year ending with or within the tax period ending August 2023 (Form 990, Part V, line 2a).[17]
Compensation over $100,000. On the Form 990 for the tax period ending August 2023, Southeastern Conference reported 21 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 August 2023, Southeastern Conference answered yes to: it engaged in lobbying activities.[19]
Questions people ask
- What is the EIN of Southeastern Conference?
- The IRS master file lists Southeastern Conference with EIN 63-0377461[5].
- Is Southeastern Conference a 501(c)(3)?
- Yes, the IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1].
- Are contributions to Southeastern Conference tax-deductible?
- IRS deductibility code 1 reads: Contributions are deductible[8]. It appears in Publication 78 data with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions))[3].
- Where is Southeastern Conference located?
- The IRS master file lists it in Birmingham, Alabama[5].
Facts and sources
- The IRS lists Southeastern 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 September 1959. IRS EO Business Master File
- Southeastern Conference (EIN 63-0377461) 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 August 2025, the IRS lists total revenue of $1,108,919,128 and total assets of $350,986,673. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Southeastern Conference with employer identification number (EIN) 63-0377461, located in Birmingham, Alabama. IRS EO Business Master File
- IRS foundation code 16 for Southeastern Conference: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to... IRS EO Business Master File
- The IRS master file assigns Southeastern Conference the National Taxonomy of Exempt Entities (NTEE) code N700: Recreation & Sports, Amateur Sports Competitions. IRS EO Business Master File
- IRS deductibility code 1 for Southeastern Conference: Contributions are deductible. IRS EO Business Master File
- IRS filing requirement code 01 for Southeastern Conference: 990 (all other) or 990EZ return. IRS EO Business Master File
- Southeastern Conference's accounting period (fiscal year) ends in August, 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 Southeastern Conference for the tax period ending August 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending August 2023, Southeastern Conference reported total revenue $852,577,281, total expenses $823,147,132, net assets or fund balances at year end $191,151,735. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending August 2023: contributions, gifts and grants $9,586,301 (Part VIII, line 1h); program service revenue $818,466,173 (Part VIII, line 2g); investment income $12,140,149 (Part VIII, line 3); total revenue $852,577,281 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending August 2021, Southeastern Conference reported total revenue $833,383,274, total expenses $832,670,104, net assets or fund balances at year end $141,779,837. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending August 2022, Southeastern Conference reported total revenue $802,021,967, total expenses $782,080,218, net assets or fund balances at year end $161,721,586. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending August 2023 (Form 990, Part X): total assets $541,151,735, total liabilities $350,000,000, net assets or fund balances $191,151,735. IRS SOI Form 990 extracts
- Southeastern Conference reported 53 employees on Form W-3 for calendar year ending with or within the tax period ending August 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending August 2023, Southeastern Conference reported 21 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 August 2023, Southeastern Conference answered yes to: it engaged in lobbying activities. IRS SOI Form 990 extracts