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Baylor BU Financial Services Financial Operations Tax Compliance Tax Manual
  • Capital Assets Accounting
  • Accounting Services
  • Code of Ethics
  • Petty Cash Process
  • Tax Compliance
    • Tax Manual

Tax Manual

Topic

Contact

010. Baylor University Form W-9 Brett Powell

100. Payments to Individuals

110. Payments to Students Lisa Martin
110.1 Scholarships and Fellowships Lisa Martin
110.2 Graduate Assistants Kevin Vance
110.3 Post-Doctoral Fellowships Lisa Martin
110.4 Student FICA Exemption  
110.4a FICA Taxes for Non-Resident Alien Students  
120. Employee vs Independent Contractor Casidy Orand/Kevin Vance
130. Fringe Benefits  
130.1 Awards and Prizes Kevin Vance
130.2 Group Term Life Insurance Kevin Vance
130.3 Education Assistance and Tuition Reduction Kevin Vance
130.4 Meals Kevin Vance
130.5 Lodging Kevin Vance
130.6 Vehicles and Transportation Kevin Vance
130.7 Services Provided at No Additional Cost Kevin Vance
130.8 Qualified Employee Discounts Kevin Vance
130.9 Working Condition and De Minimis Fringe Kevin Vance
130.10 Fringe Benefits from Third Parties Kevin Vance
130.11 Qualified Moving Expenses Kevin Vance
130.12 University Provided Flights Kevin Vance
130.13 Charter Flights Value Calculator Kevin Vance
140. Expense Reimbursements Karla Smith
140.1 Spouse/Dependent Travel Karla Smith
140.2 Business Expense vs Personal Expense Karla Smith
145. Gifts & Gift Cards Karla Smith
150. Private Benefit and Private Inurement Brett Powell
160. Non-Resident and Resident Aliens Kevin Vance
160.1 Visa Types Kevin Vance
160.2 Forms W-8 Kevin Vance
160.3 Payments to Foreign Entities Karla Smith
160.4 Payments to International Persons Karla Smith

200. Purchases

210. In State Purchases  
210.1 Texas Sales Tax Exemption Richard Wright/Karla Smith
210.2 Texas Sales Tax Exemption Form Richard Wright/Karla Smith
210.3 Purchases for Resale Richard Wright/Karla Smith
210.4 Resale Certificate Richard Wright/Karla Smith
210.5 Texas Hotel Occupancy Tax Richard Wright/Karla Smith
210.6 Texas Hotel Occupancy Tax Exemption Form Richard Wright/Karla Smith
210.7 Organizations Exempted from Texas Hotel Tax Richard Wright/Karla Smith
220. Out of State Purchases Richard Wright/Karla Smith
220.1 Out of State Hotels Richard Wright/Karla Smith
240. Vendor Payments - Domestic Karla Smith
250. Vendor Payments – International Karla Smith
250.1 Payments to Foreign Entities Karla Smith
300. Sales Tax Collection
310. Goods and Services, generally  
310.1 Meals/Food Sales Suzanne Weems
310.2 Events and Memberships Suzanne Weems
310.3 Amusement Services Suzanne Weems
310.4 Fundraising Sales/Auctions Suzanne Weems
320. Out-of-State Sales Suzanne Weems
400. Unrelated Business Income Brett Powell
400.1 Advertising Brett Powell/Suzanne Weems
400.2 Athletic Events/Television Broadcast Rights Brett Powell/Suzanne Weems
400.3 Royalties Tom Lindsey
400.4 Bookstore Operations Brett Powell/Suzanne Weems
400.5 Catering Brett Powell/Suzanne Weems
400.6 Rental Income Pam Rubac
400.7 Investment Income Tom Lindsey
400.8 Research LaDonna Roberts
400.9 Qualified Sponsorship Payments Brett Powell/Suzanne Weems
400.10 Parking Brett Powell/Suzanne Weems
400.11 Childcare Centers Brett Powell/Suzanne Weems

500. Excise Tax

510. Federal Fuels Excise Tax Richard Wright
520. Health Insurance Plans Brett Powell
530. Highly Compensated Employees Brett Powell
600 Other Compliance & Reporting

610. Foreign Activities

 
610.1 Foreign Contracts (HEOA Section 117) Suzanne Weems/Karla Smith
610.2 Foreign Bank and Financial Accounts (FBAR) Brett Powell/Dave Clendennen
610.3 Foreign Investments Tom Lindsey/Jeff Wallace
620. Unclaimed Property Carmen Nevarez

630. Gifts

 
630.1 Non-Cash Gifts Tom Lindsey
630.2 Gifts – Benefits Received in Exchange Brett Powell
640. 990 Filings Brett Powell

Contact Brett Powell, AVP & Controller with questions regarding the content of this tax manual. The manual is modified periodically based on changes in state and federal tax regulations, and is believed to be current through the date indicated below. However, recent tax changes may not have been incorporated.

Updated as of December 31, 2019

Baylor BU Financial Services Financial Operations Tax Compliance Tax Manual
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    • Annual Financial Reports
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        • Tuition & Fees Rates
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        • Tuition Discount Rate
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      • Statement of Activities
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        • Summary Statement of Changes in Net Assets
      • Balance Sheet - Summary of Financial Position
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        • Summary Statement of Financial Position
      • Gifts
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        • Fundraising Summary
      • Liquidity
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        • Cash & Cash Equivalents Trend
        • Available Financial Assets Indicators
      • Long-Term Investments
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        • Long-Term Investment Report - Recent History
        • Long-Term Investment & Endowment Earnings - Recent History
        • Long-Term Investments at Fair Value
        • Long-Term Investment Policy Summary
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        • Endowment Net Assets by Designation Report
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        • Debt Policy Summary
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