DC Tax Information

All Universities in the District of Columbia are required to collect 14.5% tax on the Summer use of their residence hall facilities by individuals or groups not enrolled in, or participating in, the university's activities.

TAX EXEMPTION FOR GROUPS

To qualify for tax exempt status, your organization has to fulfill the following  requirements:

1. The organization must be a non-profit organization, or a instrumentality of the United States which include congressional offices.
   
2. The organization must be physically headquartered or physically have a chapter located within the District of Columbia.
   
3. The organization must be tax exempt in the District of Columbia.
   
4. The organization must be paying for all of the lodging charges for the conference or intern group.

If the organization fulfills these requirements, evidence of the exemption will be necessary with your signed Summer Housing Agreement and your initial deposit payment. Evidence for the first three exemptions is the numbered "Certificate of Exemption" issued by the Department of Finance and Revenue of the District of Columbia to the sponsoring organization and proof that the cost of lodging is solely borne by the sponsoring organization.  Evidence for the fourth exemption would be a letter from that office or agency making it clear that the cost of the lodging is solely borne by that office.  

TAX EXEMPTION FOR INDIVIDUAL STUDENTS & INTERNS

Individual students enrolled at other Washington, DC colleges or universities may fax proof of enrollment on official school letterhead after they have submitted their Summer Housing request, and have made their initial deposit for Summer Housing on-line.  

Documentation must include the name and social security number of the individual student, and it can be faxed to GW Housing Programs - Summer & Conference Housing at 202.994.6730.