- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- November 1933[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $1,689,371,610[4]
University of Delaware is a nonprofit listed by the IRS with EIN 51-6000297 in Newark, Delaware[5]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions[3].
IRS status
The IRS lists it under section 501(c)(3), which covers charitable organizations[1]. The IRS ruling date on file is November 1933[2]. Its foundation code 11 marks it as a school under section 170(b)(1)(A)(ii)[6]. Publication 78 lists it with status code PC, a public charity[3]. Its deductibility code says contributions are deductible[7].
| Item | IRS record |
|---|---|
| EIN[5] | 51-6000297 |
| Location in IRS records[5] | Newark, Delaware |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | November 1933 |
| Foundation code[6] | 11: School 170(b)(1)(A)(ii) |
| Deductibility code[7] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| Filing requirement[8] | 990 (all other) or 990EZ return |
| Fiscal year ends[9] | June |
| Latest e-filed return[10] | Form 990, tax period ending June 2025 |
| Latest Form 990-N[11] | Tax year 2023 |
Finances as reported to the IRS
On its Form 990 for the tax period ending June 2023, University of Delaware reported total revenue of $1,523,134,112 and total expenses of $1,491,111,650[12]. On that return, program service revenue was $1,186,020,611 and contributions, gifts and grants were $242,014,185[13]. Net assets or fund balances at the end of the tax period ending June 2023 were $3,091,360,825[14]. Total revenue was $1,380,687,161 on its Form 990 for the tax period ending June 2021[15] and $1,599,020,725 for the tax period ending June 2022[16]. The June 2022 total[16] was higher than the June 2023 total[12]. The IRS master file lists a newer return for the tax period ending June 2025 with total revenue of $1,689,371,610[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 $1,689,371,610 and total assets of $4,792,169,695.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[15] | Form 990 | $1,380,687,161 | $1,278,759,668 | $3,015,225,536 |
| June 2022[16] | Form 990 | $1,599,020,725 | $1,389,897,450 | $2,987,959,929 |
| June 2023[12] | Form 990 | $1,523,134,112 | $1,491,111,650 | $3,091,360,825 |
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[14] | $4,485,451,642 |
| Total liabilities[14] | $1,394,090,817 |
| Net assets or fund balances[14] | $3,091,360,825 |
Employees. University of Delaware reported 13,992 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, University of Delaware reported 1,423 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, University of Delaware answered yes to: it operated a school; it maintained donor advised funds; 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 University of Delaware?
- The IRS lists University of Delaware with EIN 51-6000297[5].
- Is University of Delaware a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3) as a charitable organization[1]. Its foundation code identifies it as a school under section 170(b)(1)(A)(ii)[6].
- Are donations to University of Delaware tax-deductible?
- The IRS deductibility code for University of Delaware says contributions are deductible[7]. It also appears in Publication 78 data as a public charity[3].
- Where is University of Delaware located?
- The IRS master file lists it in Newark, Delaware[5].
Facts and sources
- The IRS lists University of Delaware as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable 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 November 1933. IRS EO Business Master File
- University of Delaware (EIN 51-6000297) 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 $1,689,371,610 and total assets of $4,792,169,695. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists University of Delaware with employer identification number (EIN) 51-6000297, located in Newark, Delaware. IRS EO Business Master File
- IRS foundation code 11 for University of Delaware: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for University of Delaware: Contributions are deductible. IRS EO Business Master File
- IRS filing requirement code 01 for University of Delaware: 990 (all other) or 990EZ return. IRS EO Business Master File
- University of Delaware'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 Delaware for the tax period ending June 2025. IRS Form 990 e-file data
- The latest Form 990-N (e-Postcard) in IRS data for EIN 51-6000297 is for tax year 2023. IRS Tax Exempt Organization Search data
- On its Form 990 for the tax period ending June 2023, University of Delaware reported total revenue $1,523,134,112, total expenses $1,491,111,650, net assets or fund balances at year end $3,091,360,825. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $242,014,185 (Part VIII, line 1h); program service revenue $1,186,020,611 (Part VIII, line 2g); investment income $35,367,610 (Part VIII, line 3); total revenue $1,523,134,112 (Part VIII, line 12). IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $4,485,451,642, total liabilities $1,394,090,817, net assets or fund balances $3,091,360,825. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, University of Delaware reported total revenue $1,380,687,161, total expenses $1,278,759,668, net assets or fund balances at year end $3,015,225,536. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, University of Delaware reported total revenue $1,599,020,725, total expenses $1,389,897,450, net assets or fund balances at year end $2,987,959,929. IRS SOI Form 990 extracts
- University of Delaware reported 13,992 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 Delaware reported 1,423 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 Delaware answered yes to: it operated a school; it maintained donor advised funds; it engaged in lobbying activities; it reported professional fundraising services; it reported gaming income over $15,000. IRS SOI Form 990 extracts