Indiana University (the “University”) is one of the largest universities in the nation. It was established by the Indiana General Assembly in 1820 as Indiana Seminary and was located in Bloomington. It was designated as Indiana College by the General Assembly in 1828 and became Indiana University in 1838. Indiana University is comprised of eight campuses, with core campuses in Bloomington and Indianapolis and regional campuses serving other areas of the state located in Gary (Northwest), Fort Wayne (Indiana University Purdue University Fort Wayne), Kokomo, New Albany (Southeast), Richmond (East), and South Bend. The Bloomington campus is the oldest and largest campus in the Indiana University system, occupying 1,934 acres, and is the primary residential campus. The Indiana University Purdue University at Indianapolis campus (IUPUI) is the home of the Indiana University School of Medicine, the School of Dentistry, and the School of Nursing. Indiana University and Purdue University jointly offer academic programs at IUPUI and the Fort Wayne campus. Indiana University has fiscal responsibilities for IUPUI, and Purdue University has fiscal responsibilities for the Fort Wayne campus.
The University is governed by a nine-member Board of Trustees which has the decision-making and policy-making authority to carry out the programs of the University, approve the budget and establish all student fees and charges. The University is a statutory body politic of the state of Indiana, and as such is considered to be a tax exempt governmental entity under Section 115 of the Internal Revenue Code. The University is also a qualified tax exempt organization under Section 501(c)(3) of the Internal Revenue Code. The University issues tax exempt debt as a governmental issuer.
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