Tax Compliance

The Tax Compliance Office is part of Finance and operates on behalf of William & Mary (hereafter "W&M") and the Virginia Institute of Marine Science (hereafter "VIMS"). 

Mission

Our primary mission is to ensure compliance with various tax laws and regulations promulgated by the United States federal government, the Commonwealth of Virginia and any local government jurisdictions and develop (and enforce) appropriate policies and procedures in order to meet compliance requirements and protect the tax-exempt status of W&M and VIMS.

Disclaimer

The tax services offered by the Tax Compliance Office are informational and procedural in nature. We cannot provide individual income tax advice or consulting to employees, students or parents and will not advise on any personal income tax requirements or issues. Use of any information from this site, or any other website referred to, is for general information only and does not represent personal tax advice either expressed or implied. You are encouraged to seek professional tax advice for personal income tax questions and assistance.

Frequently Requested Information
A single column, collapsible list of frequently requested information
Federal Tax ID (EIN)  
  • W&M:  54-6001718
  • VIMS:  54-6001802
Federal Tax Status

Neither W&M nor VIMS is a 501(c)(3) organization. They are classified as exempt organizations due to our relationship with the Commonwealth of Virginia as a State Agency. Therefore, neither W&M nor VIMS has an IRS determination letter as requested by many granting agencies. However, if a granting agency can only give to a 501(c)(3) organization, please contact the Office of University Advancement, who can provide further information about related 501(c)(3) foundations that support the missions of W&M and VIMS.

Request for Taxpayer Identification Number and Certification (Form W-9)

If your department is receiving payments, then the vendor may ask for a completed W-9 Form. If such occurs, send your request (noting the vendor name and address) to the Tax Compliance Office via tax@wm.edu, who will provide you with the most current W-9 Form in a timely manner.

Virginia Sales and Use Tax Certificate of Exemption (Form ST-12)

As a public institution of the Commonwealth of Virginia, W&M and VIMS qualify for the Virginia retail sales and use tax exemption on purchases of tangible property for use or consumption by W&M or VIMS. This exemption only applies if W&M or VIMS pays the vendor directly. Employees using personal funds will not qualify for the exemption. 

Additional Questions?

Any questions not addressed by this website may be directed to the Tax Compliance Office via tax@wm.edu.