The University of Alabama System is comprised of three campuses, The University of Alabama, The University of Alabama at Birmingham, and The University of Alabama in Huntsville. The University of Alabama System Office functions to assist the Board in its leadership, management, and control over the activities across the System. Neither the campuses nor the System Office are considered separate entities for state or federal tax law purposes.

The System is governed by a self-nominating Board of 15 elected and two ex-officio members. The Board also manages the operations of or has affiliations with entities organized to support the mission of the Board and its campuses. The Board of Trustees of The University of Alabama was formed pursuant to Art. XIV, §264 Opens in a new window, as amended by Amendment 399 Opens in a new window of the Constitution of the State of Alabama. The Legislature of the State of Alabama has recognized the Board as a body corporate, and the powers inherent to the Board’s status as a constitutional instrumentality have been codified in the Code of Alabama, §16-47-1, et. seq Opens in a new window.

The Board’s Employer Identification Number (EIN) is 63-6001138. The Board is qualified for tax-exemption as an organization described in Section 501(c)(3) Opens in a new window of the Internal Revenue Code, as amended, and is classified as a public charity under Code Section 509(a)(1) Opens in a new window and 170(b)(1)(A)(ii) Opens in a new window.

To the extent that an agreement is entered into by the Board of Trustees on behalf of a campus or the System Office, or in the case of a specific grant agreement from a foundation or other funder wherein such grant funds are designated for use at a specific campus, the language in the agreement typically is stated as “The Board of Trustees of The University of Alabama, a public educational and constitutional instrumentality of the State of Alabama, incorporated by statute, by and on behalf of [campus name].”

For example, if a foundation is making a grant to The University of Alabama at Birmingham, the grant agreement would be between [Name of Foundation] and The Board of Trustees of The University of Alabama, a public educational and constitutional instrumentality of the State of Alabama, incorporated by statute, by and on behalf of The University of Alabama at Birmingham (“UAB”). Future references in any such agreement could then be made to the specific campus.

Although each campus may have a campus-specific EIN, campuses are not separate corporate entities. Any legal agreements requiring governmental or 501(c)(3) status should reference the Board’s EIN, 63-6001138.

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