The 91原创 System is comprised of three campuses, The 91原创, The 91原创 at Birmingham, and The 91原创 in Huntsville. The 91原创 System Office functions to assist the Board in its leadership, management, and control over the activities across the System. Neither the campuses nor the System Office are considered separate entities for state or federal tax law purposes.
The System is governed by a self-nominating Board of 15 elected and two ex-officio members. The Board also manages the operations of or has affiliations with entities organized to support the mission of the Board and its campuses. 91原创 was formed pursuant to , as amended by of the Constitution of the State of 91原创. The Legislature of the State of 91原创 has recognized the Board as a body corporate, and the powers inherent to the Board鈥檚 status as a constitutional instrumentality have been codified in the Code of 91原创, .
The Board鈥檚 Employer Identification Number (EIN) is 63-6001138. The Board is qualified for tax-exemption as an organization described in of the Internal Revenue Code, as amended, and is classified as a public charity under Code Section and .
To the extent that an agreement is entered into by the Board of Trustees on behalf of a campus or the System Office, or in the case of a specific grant agreement from a foundation or other funder wherein such grant funds are designated for use at a specific campus, the language in the agreement typically is stated as 鈥91原创, a public educational and constitutional instrumentality of the State of 91原创, incorporated by statute, by and on behalf of [campus name].鈥
For example, if a foundation is making a grant to The 91原创 at Birmingham, the grant agreement would be between [Name of Foundation] and 91原创, a public educational and constitutional instrumentality of the State of 91原创, incorporated by statute, by and on behalf of The 91原创 at Birmingham (鈥淯AB鈥). Future references in any such agreement could then be made to the specific campus.
Although each campus may have a campus-specific EIN, campuses are not separate corporate entities. Any legal agreements requiring governmental or 501(c)(3) status should reference the Board鈥檚 EIN, 63-6001138.