Policies and Guidelines - Tax Services

Internal Revenue Code

- Qualified Scholarships

- Imposition of Tax on Unrelated Business Income of Charitable, etc. Organizations

- Unrelated Trade or Business

Hawai'i Revised Statutes

- Taxation of business income of certain exempt organization
- General Excise Tax
- Establishment of University of Hawai'i

Administrative Procedures

- Tax Treatment of Non-Service Financial Assistance for Individual
AP 8.565 - Tax Reporting of Payments to Postdoctoral Appointments
AP 8.620 - Gifts
AP 8.868 - Reporting and Withholding on Payment to Nonresident Aliens and Foreign Corporations

Process Documents