Policies & Procedures

Policies & Procedures

Board of Trustees Policies

UMass is governed by a set of policies and standards that define proper procedures in areas that affect faculty, staff, students, and, in some cases, others affiliated with the University, such as consultants. The UMass Board of Trustees issues the policies that govern the University. University policies contain concise statements of direction and required action and are assigned a Board of Trustee’s document number (e.g., Doc.T97-010). Once policies are established, the President issues University standards. These standards are designed to achieve the requirements of University policies by establishing specific criteria that must be met in campus procedures. Each campus develops the procedures for implementing the policies and standards. These campus procedures are designed to comply with the requirements of University standards by establishing specific criteria that must be met by University students, staff, consultants, etc. The President may also issue University procedures establishing specific processes that must be adhered to by University students, staff, consultants, etc.

Frequently Requested Policies

View all University Policies

UMass Dartmouth Campus Policies & Procedures

Insurance

Tax Exemption

The University of Massachusetts is tax-exempt under section 115 of the Internal Revenue Code and/or under the doctrine of intergovernmental tax immunity. Section 115 provides tax-exemption for "income derived from the exercise of any essential governmental function." In Revenue Ruling 75-436, the Internal Revenue Service recognized that citizen education was an essential governmental function.

How to Make Tax Exempt Purchases

Tax exempt purchases are made by providing the vendor with the University's tax exempt paperwork at the time of purchase. There are two tax exempt forms and they can be downloaded or printed below.

Frequently Utilized Types of Tax Exemption

  • Massachusetts State Sales Tax
  • Massachusetts State Meals Tax

Travel


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