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Office of the Controller Accounting Division
Revenue Producing Account Questionnaire

The Ohio State University is required to annually file a consolidated Exempt Organization Business Income Tax Return (FORM 990-T) with the Internal Revenue Service. To accomplish this requirement, it is necessary that this questionnaire be completed on all existing or new revenue producing accounts in order to determine the potential for generating unrelated business income.

When completing this document, if you answer NO to the first question in Section A, you do not need to complete the remaining sections, and you are finished . If you answer YES to the first questions, continue through  the document, completing only the sections of the questionnaire that apply for each organization.

 Please submit the questionnaire electronically or call 292-0355 if you have questions. Please advise us of any subsequent changes in the activity so a determination can be made on possible changes in status. This questionnaire may be used for any audits conducted by the IRS.


    Department                                    

    Organization Code ( Chartfield )   

    Fund ( Chartfield )                          

    Organizational Title                       

    Phone                                              

    Date Prepared                                


    A. Trade or Business

    1. Does this organization generate revenue from the sale of goods or the performance of services?
                

    2. Who are the purchasers of the goods or services ? Please be specific.
       

    3. Fully describe the activity performed by the organization. Please include a description of the goods or services  and the reason(s) for offering these goods or services for sale.
       

             4. Are you collecting and remitting  Ohio Sales tax?
                                 

             5. Are any goods or services sold in Canada ?
                

            B.    Regularly Carried on

              1.  Is the activity conducted on  a "regular" basis (i.e., year-round, seasonal, etc.) basis?
                  

              2. If yes, indicate the frequency with which the activity is performed
                 

              3. Is the activity conducted on an infrequent, casual or sporadic basis?
                 

              4. If yes, explain why the activity is not conducted on a regular basis
                 

            

            C. Related to the University's Exempt Purpose    

             1. Does the activity have a "substantial" causal relationship to the accomplishment of the University's     educational, medical or research exempt purpose?
                 

             2. If Yes, explain how the activity enhances, furthers, or in anyway relates to the exempt purposes of the University.
                        

             3. Are students participating in the activity as part of a learning experience?
               

             4. If Yes, Does this experience earn the students credit toward a degree?
                

             5. If yes, explain the instructional nature of the duties and tasks assigned to the students.
               

             6. Does Faculty or staff participation assist in the overall accomplishment of the exempt purposes of the University?
               

            7. If yes, explain how.
               


          A.  Volunteer Labor

            1. Are unpaid volunteers ( student or non-students) participating in the revenue generating activity ?
               

            2. If yes, describe the duties or tasks assigned to the volunteers and indicate the percentage of total effort attributable to the volunteer activity.
                Percentage:   

           B. Convenience of University Members

             1. Is the activity performed for the convenience of University students, faculty, staff?
                

             2. Indicate the Estimated percentage of total revenues attributable to each group of users:

 Users                                                    Percentage


University Students                                       

University faculty/staff employees                

University alumni                                        

General Public                                            

Other                                                          

Specify other                                               

Total                                 100%

                 3. Is the activity conducted in a remote location which is relatively inaccessible to the general public?
                    

                 4. If yes please explain.
                    

            C    Donated Mechandise

                 1. Does the activity involve the sale of donated goods?
                   

                 2. If yes, indicate the percentage of total revenue attributable to the sale of donated articles Percentage:
                    


            A.     Royalties and Commissions

                1. Does the activity generate revenue from royalties, i.e. does the activity generate income from 
                    licensing a non-university person or entity to market property belonging to the University?
                   

                 2. If yes, describe the property being sold, the basis for determining the royalty payment 
                    (e.g., production, gross income, net profits, etc.), and the non-university person or entity 
                    licensed to sell the property.
                   

                 3. Is the royalty income derived in part from the performance of services?
                    

                 4. If yes, Please explain.
                    

                 5. Does the activity generate income to the University in the form of commissions or a percentage 
                     of income from the sale of a non-university entity's goods or services (e.g., a percentage of sales
                     of outside company's pizza, magazine subscriptions, etc.)?
                   

                6. If yes, Please describe the goods or service being sold, the payment arrangement and the
                    non-university person or entity that has licensed the University to market the goods or services
                   

               B.     Rent 

                 1. Real Property  Rent

                    a.    Does the activity generate revenue from real property?
                          

                    b.    Is the amount of rent based on income or profits derived from the property?
                          

                    c.    If yes, please describe the rental arrangement.
                          

                2.    Real and Personal Property Rents

                    a.    Does the activity generate revenue from a combination of real and personal property?
                            

                    b.    If yes, indicate the percentage of total rents received attributable to the real and personal
                           property:

                            Property                         Percentage                        


                           Real Property                      

                     Personal Property           

Total                          100%

c.    Describe the type of real and personal property rented, the person or group to
       whom the property is rented, and the purpose for which the property is rented.
       

               3.    Personal Property Rent

                    a.    Does the activity generate revenue from personal property?
                          

                4.   Rendering of Services

                    a. Does the activity provide for tenant services in connection with the rental or real 
                        property?
                       

                    b. If yes, describe the nature and extent of the services ( e.g., maid, food, janatorial, security, etc.)
                        rendered to the tenants, the person or group to whom the property is rented, and the purpose 
                        for which the property is rented.
                       

                5.   Debt-Financed Property

                    a.  Does the activity unit receive revenue from the rental of debt-financed property 
                        ( e.g., property acquired through the use of mortgage or other indebtedness, with a current 
                        balance outstanding?)?
                       

                    b. If yes, describe the:

                        Debt instrument                  

                        Date of Acquisition             

                        Original amount of debt       

                        Current balance                   

                        Expected date of retirement 

                    c. Indicate the percentage make-up of individual who occupy the debt-financed property on an
                        annualized basis:

Tenants                              Percentage                    


University Students                      

           University faculty/staff                               

Other university departments           

  Non-University Tenants                    

Total                  100%                

            C.    Sponsored Research

                 1. If research is sponsored by other than a governmental unit, describe the person of entity for 
                    whom the work is performed.
                   

                 2. Is the research an investigative activity done to validate a scientific hypothesis in which the 
                     University is interested, the results of which are made freely available to the general public?
                   

                3. If yes, briefly describe the intellectual questions posed, how these are being explored, and how 
                    the results are publicized.
                   

                4. Does the activity involve the performance of research under a clinical trial or product testing 
                    agreement incident to commercial or industrial operations? For example, ordinary testing or 
                    inspection of materials or products or designing or construction of equipment, buildings, etc.?
                   

                5. If yes, please describe the nature of the research activity.
                   

                6. Is the research activity directly related to education of students or the role and mission of the
                    University?
                   

                7.  If yes, describe.
                    

            D.    Special Circumstances

                1. Are the goods and services offered technically advanced, unique or unavailable within a 
                     reasonable distance?
                    

                2. If yes, please describe the nature of the goods or services and why it is necessary for 
                    The Ohio State University to offer the goods or services for sale.
                   

              E.   Health Services 

                 1. Services Provided to Non-patients

                   a. Does the activity unit generate revenue from services ( i.e. pharmaceutical sales, lab 
                       testing, etc. ) provided to non-patients?
                      

                   b. If yes, describe the nature and extent of the services, as well as the relationship, if any
                       between the physician(s) and patient(s).
                       

                   c. Does the activity unit generate revenue from the services provided as a convenience to 
                       office patients of physicians who are not full-time faculty members of the University?
                       

                  2. Services to Other Institutions

                    a. Are hospital services ( i.e. date processing, purchasing, warehousing, billing and collection, 
                        food, personnel, security, etc. ) provided to another tax-exempt hospital?
                       

                    b. If yes, Provide the following information

                        1.    Are the services provided at a fee that does not exceed actual costs?
                              

                        2.   What is the maximum capacity of inpatients served by the hospital?
                              

                        3.    Are the services related to the recipient hospital's exempt purpose if performed by the 
                               recipient hospital on its own behalf?
                              

                  c. Are the services provided to a hospital or other institution which is not tax exempt?
                     

                  d. If yes, please identify the recipient institution(s) and the services provided 
                     

                F.    Advertising       

                  1. Is revenue generated from the sale of commercial advertisements ( or underwriting ) in a
                      University publication?
                         

                  2. Are students participating in the activity as part of a learning experience? 
                     

                  3. If yes, does this experience earn the students credit toward a degree?
                        

                  4. If yes, explain the instructional nature of the duties and tasks assigned to the students.
                     

                  5. Do the advertisements contribute importantly to the exempt purposes of the publication?
                     

                  6. If yes, please explain and send a copy of the advertisement to 
                      (Attn: University Tax Compliance officer) at the Accounting division referencing this questionnaire.
                    

                  7. Are the advertisements sold by:

                        a.     Students?   

                        b.    Paid Employees?   

                        c.    An outside company?   

                        d.    Uncompensated volunteers?   

                    8. Describe the duties of those involved in soliciting advertisements.
                       

             To assist you better, Please confirm your email address.

                   

 

 

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