Income Tax

Exempt Status
The California Institute of Technology (Caltech) is exempt from Federal Income tax as an educational institution under section 501 (c)(3) of the Internal Revenue Code. Caltech is exempt from California State income tax as an educational institution under California Revenue and Taxation Code Section 23701d.

Annual Tax Filings
Caltech files a Federal Form 990 (Return of Organization Exempt From Income Tax) and Federal Form 990-T (Exempt Organization Business Income Tax Return) with the Internal Revenue Service. In addition, Caltech files California Form 199 (California Exempt Organization Annual Information Statement or Return) and California Form 109 (California Exempt Organization Business Income Tax Return) with the California Franchise Tax Board. The returns are prepared by the Caltech Tax Department.

To request copies of the Caltech Form 990, please contact Lorianne Bowers at 626-395-3655. There is a fee for this service.

Resources

2004-2005 Financial Statements

Organization Charts

Policies & Procedures

Record Retention Schedule [pdf]

• Financial Services, Controller and Accounting Offices
• Procurement Services