- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- October 1951[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $5,617,072,703[4]
University of Chicago is listed in IRS records in Chicago, Illinois, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $5,617,072,703 for the tax period ending June 2025[4].
IRS status
The IRS lists University of Chicago as exempt under section 501(c)(3), classification: Educational Organization[1]. Its IRS foundation code is 11: School 170(b)(1)(A)(ii)[6]. It appears in Publication 78 data with status code PC, a public charity, with deductibility limitation 50% (60% for cash contributions)[3]. The IRS ruling date is October 1951[2].
| Item | IRS record |
|---|---|
| EIN[5] | 36-2177139 |
| Location in IRS records[5] | Chicago, Illinois |
| Secondary name line[7] | Uchicago Argonne LLC |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | October 1951 |
| Foundation code[6] | 11: School 170(b)(1)(A)(ii) |
| Deductibility code[8] | 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 |
Finances as reported to the IRS
On its Form 990 for the tax period ending June 2023, University of Chicago reported total revenue of $4,659,559,211, total expenses of $4,828,941,301 and net assets of $8,495,134,134[13]. Revenue included contributions, gifts and grants of $2,415,783,023 and program service revenue of $1,966,181,580[14]. Its Form 990 for the tax period ending June 2021 reported total revenue of $4,208,313,004[15]. Its Form 990 for the tax period ending June 2022 reported $4,613,831,972[16]. Reported net assets at year end were lower for the tax period ending June 2023 than for June 2021[13][15].
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 $5,617,072,703 and total assets of $15,809,478,980.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[15] | Form 990 | $4,208,313,004 | $3,761,982,970 | $9,801,956,963 |
| June 2022[16] | Form 990 | $4,613,831,972 | $4,424,487,118 | $8,598,931,518 |
| June 2023[13] | Form 990 | $4,659,559,211 | $4,828,941,301 | $8,495,134,134 |
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[17] | $14,662,331,676 |
| Total liabilities[17] | $6,167,197,542 |
| Net assets or fund balances[17] | $8,495,134,134 |
Employees. University of Chicago reported 28,318 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[18]
Compensation over $100,000. On the Form 990 for the tax period ending June 2023, University of Chicago reported 6,243 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[19]
Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, University of Chicago answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services.[20]
Questions people ask
- What is the EIN of University of Chicago?
- The IRS master file lists University of Chicago with EIN 36-2177139[5].
- Is University of Chicago a 501(c)(3)?
- Yes. The IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1].
- Are contributions to University of Chicago tax-deductible?
- IRS deductibility code 1 reads: Contributions are deductible[8]. It appears in Publication 78 data with status code PC[3].
- Where is University of Chicago located?
- The IRS master file lists it in Chicago, Illinois[5].
Facts and sources
- The IRS lists University of Chicago 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 October 1951. IRS EO Business Master File
- University of Chicago (EIN 36-2177139) 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 $5,617,072,703 and total assets of $15,809,478,980. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists University of Chicago with employer identification number (EIN) 36-2177139, located in Chicago, Illinois. IRS EO Business Master File
- IRS foundation code 11 for University of Chicago: School 170(b)(1)(A)(ii). IRS EO Business Master File
- The IRS master file also lists the secondary name line "Uchicago Argonne LLC" for EIN 36-2177139 (used for trade names, chapter names or local numbers). IRS EO Business Master File
- IRS deductibility code 1 for University of Chicago: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns University of Chicago the National Taxonomy of Exempt Entities (NTEE) code B430: Education, University or Technological Institute. IRS EO Business Master File
- IRS filing requirement code 01 for University of Chicago: 990 (all other) or 990EZ return. IRS EO Business Master File
- University of Chicago'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 University of Chicago for the tax period ending June 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending June 2023, University of Chicago reported total revenue $4,659,559,211, total expenses $4,828,941,301, net assets or fund balances at year end $8,495,134,134. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $2,415,783,023 (Part VIII, line 1h); program service revenue $1,966,181,580 (Part VIII, line 2g); investment income $82,636,970 (Part VIII, line 3); total revenue $4,659,559,211 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, University of Chicago reported total revenue $4,208,313,004, total expenses $3,761,982,970, net assets or fund balances at year end $9,801,956,963. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, University of Chicago reported total revenue $4,613,831,972, total expenses $4,424,487,118, net assets or fund balances at year end $8,598,931,518. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $14,662,331,676, total liabilities $6,167,197,542, net assets or fund balances $8,495,134,134. IRS SOI Form 990 extracts
- University of Chicago reported 28,318 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, University of Chicago reported 6,243 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, University of Chicago answered yes to: it operated a school; it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services. IRS SOI Form 990 extracts