External Events held on campus may qualify as Unrelated Business Taxable Income or have Sales Tax implications. As such, it is necessary to notify Accounting of any external events that are taking place.
 

External Events on Campus Webform

You will need to fill out an External Events on Campus webform prior to the start of the event, so that Finance knows what information will be required for accounting and tax purposes. Upon completion of the form, Accounting will assign you a specific Program Code to utilize for your event, for the FOAPAL string.
 

Entertainment Promoter Certificate

In addition, your event may require the completion and submission of an Entertainment Promoter Certificate to the NYS Tax Department for events. The Entertainment Promoters Certificate is to be completed when attendance numbers are expected to reach a 1,000 or more, and/or the artist/store/musician/speaker intends to sell promotional items (CDs, T-shirts, Books, Merchandise, etc.) during the event. The guidance on Entertainment Events/Promoters from New York State can be found here. Please consult with the Accounting or Tax departments for any questions around your event/activity and if it requires an Entertainment Promoter Certificate. 

Note: EMPAC fits the definition of an entertainment venue because it can seat >1000 attendees. This may make them an ‘entertainment promoter’, as defined by New York State, requiring completion and submission of the Entertainment Promoter Certificate.

If your event or activity as your event causes RPI to qualify as an Entertainment Promoter, you must coordinate with Alana Louisy, Tax Manager for completion of the necessary forms below:

• Complete NYS Form DTF-728:Application for Entertainment Promoter Certificate at least 30 days prior to the start of the event.           
• RPI will be issued an Entertainment Promoter Certificate, which must be displayed during the event, or when goods are being sold. 
• The artist/vendor must have a NYS Sales Tax Authority # and their certificate must be displayed on the table where they are selling. 
• After the event, NYS Form DTF-730:Report of Entertainment Event must be completed (within 20 days of the event).

FOAPAL Usage for Events
To track External Event revenue and expenses, you will need to utilize the following FOAPALs as you record FTRs and activity.

Recording Revenue

• Utilize the FOAPAL elements you would normally use for your Fund, Org, Activity and Location.
• Utilize the Program Code assigned to your event by the finance team.
• Utilize the 484 Account for Revenue.
• Utilize the 754 AR Other Account to record amounts billed/invoiced.

                Dr. Accounts Receivable (or Cash if already collected)
                Cr. Revenue
 

Recording Expenses

• Utilize the FOAPAL string you would normally use for Fund, Org, Account, Activity and Location, but use
  the Program Code assigned by Finance on the External Events Finance Form.