Is Virginia Tech a corporation?

Yes. The University is a corporate agency of the Commonwealth of Virginia. The following statement can be used to describe our status:

The University is a corporate agency and educational institution of the Commonwealth of Virginia, having offices in Blacksburg, Virginia, created and existing under the laws of the Commonwealth pursuant to Section 23-144, Code of Virginia, and subject to the control of the General Assembly.

Is Virginia Tech exempt from federal taxation?

Yes. Virginia Tech is exempt from taxation pursuant to Section 115(a) of the Internal Revenue Code because of its status as an agency of the Commonwealth of Virginia (see attached letter (pdf) which can be offered as support for tax exempt status).

Can Virginia Tech pay taxes?

Yes. Sales to Virginia Tech employees for their own consumption or use in carrying out official government business are taxable. Taxes can be paid on items which are for individual consumption or use, but not for items being used by the University. For example, contracts involving hotel accommodations and services can allow for payment of taxes for food and hotel accommodations for individuals, but not for expenses such as for conference room and equipment charges.