- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- August 1968[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $1,616,008,924[4]
Southern New Hampshire University is a tax-exempt organization in Manchester, New Hampshire[5], that the IRS lists as a 501(c)(3) educational organization[1]. It appears in the IRS Publication 78 data of organizations eligible to receive tax-deductible contributions[3].
IRS status
The IRS lists it as exempt under section 501(c)(3) and classifies it as an Educational Organization[1]. Its foundation code 11 means the IRS classifies it as a school under section 170(b)(1)(A)(ii)[6]. It appears in the Publication 78 data with status code PC[3]. Its deductibility code 1 says contributions are deductible[7]. The IRS master file shows a ruling date of August 1968 for its exemption[2].
| Item | IRS record |
|---|---|
| EIN[5] | 02-0274509 |
| Location in IRS records[5] | Manchester, New Hampshire |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | August 1968 |
| 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] | B500: Education, Graduate, Professional Schools (Separate Entities) |
| 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, Southern New Hampshire University reported total revenue of $1,371,032,680[12]. That return lists program service revenue of $1,308,622,898, contributions, gifts and grants of $14,209,877 and investment income of $33,885,131[13]. It reported total expenses of $1,261,988,808 and net assets of $1,186,371,091 at the end of that tax period[12]. Its Form 990 for the tax period ending June 2021 reported total revenue of $1,091,579,648[14]. Its Form 990 for the tax period ending June 2022 reported a higher total revenue of $1,295,154,762[15]. The IRS master file lists a newer return, for the tax period ending June 2025, with total revenue of $1,616,008,924[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 $1,616,008,924 and total assets of $2,007,374,373.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[14] | Form 990 | $1,091,579,648 | $949,305,655 | $986,201,662 |
| June 2022[15] | Form 990 | $1,295,154,762 | $1,170,439,099 | $1,067,097,880 |
| June 2023[12] | Form 990 | $1,371,032,680 | $1,261,988,808 | $1,186,371,091 |
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] | $1,626,966,221 |
| Total liabilities[16] | $440,595,130 |
| Net assets or fund balances[16] | $1,186,371,091 |
Employees. Southern New Hampshire University reported 14,656 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, Southern New Hampshire University reported 539 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, Southern New Hampshire University answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States.[19]
Questions people ask
- What is the EIN of Southern New Hampshire University?
- The IRS master file lists Southern New Hampshire University with EIN 02-0274509[5].
- Is Southern New Hampshire University a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3), classification Educational Organization[1]. Its foundation code 11 marks it as a school[6].
- Are donations to Southern New Hampshire University tax-deductible?
- It appears in the IRS Publication 78 data with status code PC, a public charity[3]. Its IRS deductibility code 1 says contributions are deductible[7].
- Where is Southern New Hampshire University located?
- The IRS master file lists it in Manchester, New Hampshire[5].
Facts and sources
- The IRS lists Southern New Hampshire University 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 August 1968. IRS EO Business Master File
- Southern New Hampshire University (EIN 02-0274509) 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 $1,616,008,924 and total assets of $2,007,374,373. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Southern New Hampshire University with employer identification number (EIN) 02-0274509, located in Manchester, New Hampshire. IRS EO Business Master File
- IRS foundation code 11 for Southern New Hampshire University: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for Southern New Hampshire University: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns Southern New Hampshire University the National Taxonomy of Exempt Entities (NTEE) code B500: Education, Graduate, Professional Schools (Separate Entities). IRS EO Business Master File
- IRS filing requirement code 01 for Southern New Hampshire University: 990 (all other) or 990EZ return. IRS EO Business Master File
- Southern New Hampshire 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 Southern New Hampshire 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, Southern New Hampshire University reported total revenue $1,371,032,680, total expenses $1,261,988,808, net assets or fund balances at year end $1,186,371,091. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $14,209,877 (Part VIII, line 1h); program service revenue $1,308,622,898 (Part VIII, line 2g); investment income $33,885,131 (Part VIII, line 3); total revenue $1,371,032,680 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, Southern New Hampshire University reported total revenue $1,091,579,648, total expenses $949,305,655, net assets or fund balances at year end $986,201,662. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, Southern New Hampshire University reported total revenue $1,295,154,762, total expenses $1,170,439,099, net assets or fund balances at year end $1,067,097,880. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $1,626,966,221, total liabilities $440,595,130, net assets or fund balances $1,186,371,091. IRS SOI Form 990 extracts
- Southern New Hampshire University reported 14,656 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, Southern New Hampshire University reported 539 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, Southern New Hampshire University 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