The University Tax Compliance Manager, reporting to the University Controller, supports the California State University, Fullerton’s primary educational mission by ensuring that the campus community is in compliance with federal, state, local, and international tax laws and protecting the University's tax-exempt status. The University Tax Compliance Manager contributes the following:
- Partners with the campus community on tax compliance matters related to University operations in the areas of nonresident alien (NRA), payroll, excise, and sales & use taxes, and Unrelated Business Income Tax (UBIT) matters.
- Provides continuing education training to University personnel to ensure compliance with tax regulation changes, news, and information
- Monitors federal, state, local and international tax law developments related to the campus community
- Conducts tax research and prepares tax communications on University tax matters
- Assists the campus community to mitigate tax risk exposures in connection with University functions and activities.
The University Tax Compliance Manager also acts as an information resource to the campus community in the tax topics of property tax exemptions, employee fringe benefits, taxable moving/relocation expenses, excise taxes, occupancy taxes, and Form 1098-T tax reporting. The information on the web pages is provided as general guidance only and as a courtesy the CSUF campus community (see Disclaimer below).
A. University Tax Compliance - Students
There are many tax matters that may impact CSUF students, such as the taxation of payments from employment or received in the form of scholarships, fellowships, cash/non-cash payments and awards.CSU Fullerton Tax Resources – International Students & Scholars
- General Tax Information
- Frequently Asked Questions
- Tax Tips, Checklists, Documents, and Sample Forms
B. University Tax Compliance – Administrators, Faculty, and Staff
It is in best interest of the campus community to proactively partner with the University Tax Compliance Manager to facilitate compliance with federal, state, and international tax laws that affect the University.
Creating and maintaining open working relationships, awareness to tax aspects of their current transactions, and actively planning future tax situations is important to mitigate tax risk exposures. Thus, all CSUF administrators, faculty, and staff are encouraged to consult with the University Tax Compliance Manager on tax questions and problems related to University business matters.CSU Fullerton Tax Resources - Accounts Payable
- Sales & Use Tax Overview
- Non-Resident Alien (NRA) Payment Checklist
- Tax Withholding Requirements for Non-Residents
- IRS Accountable Plan Reporting for Travel and Other Business Expenses
C. University Tax Workshops
Throughout the year, tax workshops and customized tax topic seminars are provided to the campus community to enable a better understanding of the University’s tax environment.
Looking for a Tax Topic presentation for your next meeting? Contact Greg Sweet about how a presentation can be developed to help your department/unit understand the many areas of the University’s tax compliance.
D. Anonymous Reporting
Under the California Whistleblower Protection Act discussed in CSU EO 822, it is in the best interest of the University for employees who believe there may be departures from tax compliance procedures or improper taxable activities to report such concerns to their immediate supervisors. Employees may also anonymously report their concerns to the University Tax Compliance Manager, Greg Sweet, or University Controller, Steven Yim.
E. Additional Compliance Resources
- State Administrative Manual
- California Title 5
- California Education Code
- CSU Systemwide Executive Orders
- CSU Systemwide Coded Memoranda
- State University Administrative Manual
- CSU ICSUAM 3801.01 Tax Administration
California State University, Fullerton
800 State College Blvd., CP-300
Fullerton, CA 92834
This website and related web page content is expressly intended as general guidance. Its purpose is to inform the Cal State University, Fullerton campus community of the many tax risk exposures related to federal, state, local and international agencies.
While Cal State Fullerton's Financial Services has made every effort to use the most current and accurate data, tax laws change frequently, and it is possible that some of the information may no longer be accurate. The University disclaims all liability form the mistreatment of information and materials contained in the tax web page. Its function is for administrative purposes only for Cal State University Fullerton. Information regarding employment and tax filing substantial authority are the responsibility of each individual. Please keep in mind that no one in their official role at the university, can act as a tax consultant, give personal, legal, or tax advice, or represent an individual dealing with the Internal Revenue Service (IRS). Thus, any assistance the following information may provide is given as a courtesy to you, and as such, should not be construed in any way as the rendering of legal or tax advice per IRS Circular 230.
The Tax Compliance Manager can only provide information from the IRS, California Franchise Tax Board, Board of Equalization, and other taxing agencies. Information regarding immigration and naturalization, employment, and tax filing regulations are the responsibility of each individual or entity who receives payment from Cal State University, Fullerton or its auxiliaries.