- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- March 2017[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $3,574,990,567[4]
University of Pittsburgh is listed in the IRS Business Master File as located in Pittsburgh, Pennsylvania[5], and exempt under section 501(c)(3) as an 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), classified as an Educational Organization[1]. Its foundation code 11 marks it as a school under section 170(b)(1)(A)(ii)[6]. The IRS deductibility code says contributions are deductible[7], and its Publication 78 status code is PC, a public charity[3].
| Item | IRS record |
|---|---|
| EIN[5] | 25-0965591 |
| Location in IRS records[5] | Pittsburgh, Pennsylvania |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Educational Organization |
| Ruling date[2] | March 2017 |
| 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] | B99: Education, Education N.E.C |
| 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 |
| Latest Form 990-N[12] | Tax year 2013 |
Finances as reported to the IRS
On its Form 990 for the tax period ending June 2023, University of Pittsburgh reported total revenue of $3,139,570,956 and total expenses of $3,148,143,304[13]. Its main revenue lines on that return were program service revenue of $2,401,300,421 and contributions, gifts and grants of $565,546,032[14]. Net assets at the end of that period were $6,862,272,486[15]. Total revenue on its Form 990 was $3,225,989,623 for the tax period ending June 2021[16] and $3,230,553,057 for the tax period ending June 2022[17]. Both were higher than the total revenue reported for the tax period ending June 2023[13]. Net assets rose across those returns, from $6,549,220,369 for June 2021[16] to $6,726,686,463 for June 2022[17].
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 $3,574,990,567 and total assets of $10,911,582,101.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[16] | Form 990 | $3,225,989,623 | $2,749,837,309 | $6,549,220,369 |
| June 2022[17] | Form 990 | $3,230,553,057 | $2,920,271,052 | $6,726,686,463 |
| June 2023[13] | Form 990 | $3,139,570,956 | $3,148,143,304 | $6,862,272,486 |
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[15] | $9,680,542,422 |
| Total liabilities[15] | $2,818,269,936 |
| Net assets or fund balances[15] | $6,862,272,486 |
Employees. University of Pittsburgh reported 28,506 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 Pittsburgh reported 2,808 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 Pittsburgh 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; it reported gaming income over $15,000.[20]
Questions people ask
- What is the EIN of the University of Pittsburgh?
- The IRS lists University of Pittsburgh with employer identification number (EIN) 25-0965591[5].
- Is the University of Pittsburgh a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3), classified as an Educational Organization[1]. Its foundation code marks it as a school[6], and its Publication 78 status code is PC, a public charity[3].
- Are donations to the University of Pittsburgh tax-deductible?
- The IRS deductibility code for it says contributions are deductible[7]. It also appears in the IRS Publication 78 data with status code PC, a public charity[3].
- Where is the University of Pittsburgh located?
- The IRS master file lists it in Pittsburgh, Pennsylvania[5].
Facts and sources
- The IRS lists University of Pittsburgh 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 March 2017. IRS EO Business Master File
- University of Pittsburgh (EIN 25-0965591) 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 $3,574,990,567 and total assets of $10,911,582,101. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists University of Pittsburgh with employer identification number (EIN) 25-0965591, located in Pittsburgh, Pennsylvania. IRS EO Business Master File
- IRS foundation code 11 for University of Pittsburgh: School 170(b)(1)(A)(ii). IRS EO Business Master File
- IRS deductibility code 1 for University of Pittsburgh: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns University of Pittsburgh the National Taxonomy of Exempt Entities (NTEE) code B99: Education, Education N.E.C. IRS EO Business Master File
- IRS filing requirement code 01 for University of Pittsburgh: 990 (all other) or 990EZ return. IRS EO Business Master File
- University of Pittsburgh'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 Pittsburgh 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 25-0965591 is for tax year 2013. IRS Tax Exempt Organization Search data
- On its Form 990 for the tax period ending June 2023, University of Pittsburgh reported total revenue $3,139,570,956, total expenses $3,148,143,304, net assets or fund balances at year end $6,862,272,486. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $565,546,032 (Part VIII, line 1h); program service revenue $2,401,300,421 (Part VIII, line 2g); investment income $99,001,656 (Part VIII, line 3); total revenue $3,139,570,956 (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 $9,680,542,422, total liabilities $2,818,269,936, net assets or fund balances $6,862,272,486. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, University of Pittsburgh reported total revenue $3,225,989,623, total expenses $2,749,837,309, net assets or fund balances at year end $6,549,220,369. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, University of Pittsburgh reported total revenue $3,230,553,057, total expenses $2,920,271,052, net assets or fund balances at year end $6,726,686,463. IRS SOI Form 990 extracts
- University of Pittsburgh reported 28,506 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 Pittsburgh reported 2,808 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 Pittsburgh 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; it reported gaming income over... IRS SOI Form 990 extracts