In May 2000, AKME was sent copies of OUP's applications for its all-important American tax-exemption. Under US law, every would-be charitable organisation has to re-apply for exemption each year. Reproduced below are facsimiles and transcripts of the key pages from OUP (USA)'s original application of 1972 and from one of its more recent ones (1997). Comparison of these reveals that Oxford's first, dubious, 37-line 'justification' has been whittled down to just three.
A transcription of the 'justification' follows the facsimile USte72.gif
Part III. - Activities and Operational Information (continued)
(Instruction) Give a narrative description of the activities presently carried on by the organisation. If the organisation is not fully operatiional, explain what stage of development its activities have reached, what further steps remain for the organisation to become fully operational, and when such further steps will take place. The narrative should specifically identify the services performed or to be performed by the organisation. (Do not state the purposes of the organisation in general terms or repeat the language of the organisational documents.) If the organisation is a school, hospital or medical research organisation, include sufficient information in your description to clearly show that the organisation meets the definition of that particular activity that is contained in the instructions for Part VII-A on page 3 of the instructions
(Entry, typed) The University Press has been and is a department of the University of Oxford, Oxford, England, since about 1700 A.D. It conducts all of the publishing activities of the University throughout the world. All rights and property of Oxford University Press are vested in the University of Oxford. The activities of Oxford University Press are directed and controlled by a body entitled "the Delegates of the University Press". The Vice Chancellor and Proctors of the University are ex-officio members of the Delegacy, the Vice Chancellor being the Chairman. The remaining delegates are appointed from among the faculty of the various colleges of the University of Oxford. The delegates serve only during their retention of tenure as members of the faculty. The delegates receive compensation only as members of the faculty. The function of Oxford University Press Inc., the American branch of Oxford University Press, is to publish those materials which serve to advance learning, education and religion in the United States. Oxford University Press Inc. publishes scholarly works eminating (sic) in (sic) the United States and is the sole distributor in the United States for the foreign publications of Oxford University Press. The overall editorial policy of Oxford University Press is determined and controlled by the delegates of the Press. In selecting a work for publication, the editorial staff of Oxford University Press Inc. primarily considers the technical, literary, scientific and philosophical value of the material. While the potential market for a particular book must be considered, the educational and religious value of the piece of the published work (sic) is the deciding factor. The majority of all books published by Oxford University Press Inc. are undertaken with the anticipation that the volume of sales will not be sufficient to produce a profit. The catalogue of Oxford University Press Inc. offers for sale books published in the United States, books published by all other branches of the Press, without discrimination. Of the total number of titles offered through the catalogue, the ratio of imported titles to domestic publications exceeds three to one. Books imported by Oxford University Press Inc. are not otherwise available for sale in the United States. Oxford University Press Inc. has no printing or manufacturing operations.
The 1997 3-line 'justification' is preceded by some interesting figures. A table and transcription follow the facsimile USte97.gif.
Form 990 (1996) 23-7398718
PART II: STATEMENT OF FUNCTIONAL EXPENSES. All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501 (cx3) and (4) orgnizations and section 4547(a)(1) nonexempt charitable trusts but optional for others (See Specific Instructions on page 13)
| Do not include amounts reported on line 6b, 8b, 9b, 10b, or 16 of Part I | no. | (A) Total $ | (B) Program services $ | (C) Management and general $ | (D) Fundraising $ |
| Grants and allocations (attach schedule) cash....... non-cash...... | 22 | - | - | - | - |
| Specific assistance to individuals (attach schedule) | 23 | - | - | - | - |
| Benefits paid to or for members (attach schedule) | 24 | - | - | - | - |
| Compensation of officers, directors etc. | 25 | $1,907,123 | $1,650,852 | $256,271 | - |
| Other salaries and wages | 26 | $12,285,371 | $10,634,519 | $1,650,852 | - |
| Pension plan contributions | 27 | $985,296 | $852,896 | $132,400 | - |
| Other employee benefits | 28 | $1,420,212 | $1,229,370 | $190,842 | - |
| Payroll taxes | 29 | $1,077,827 | $932,993 | $144,834 | - |
| Professional fundraising fees | 30 | - | - | - | - |
| Accounting fees | 31 | $82,284 | $71,227 | $11,057 | - |
| Legal fees | 32 | $426,896 | $369,591 | $57,373 | - |
| Supplies | 33 | $807,052 | $698,604 | $108,448 | - |
| Telephone | 34 | $538,041 | $465,741 | $72,300 | - |
| Postage and shipping | 35 | $1,983,987 | $1,716868 | $266,519 | - |
| Occupancy | 36 | $17,720 | $15,339 | $2,381 | - |
| Equipment rental and maintenance | 37 | $702,369 | $607,988 | $94,381 | - |
| Printing and publications | 38 | - | - | - | - |
| Travel | 39 | $1,291,432 | $1,117,895 | $173,537 | - |
| Conferences, conventions, and meetings | 40 | - | - | - | - |
| Interest | 41 | $1,449,650 | $1,254,863 | $194,797 | - |
| Depreciation, depletion, etc. | 42 | $2,280,088 | $1,973,700 | $306,388 | - |
| Other expenses (itemize) a STMT (statement ) 2 | 43a | $15,354,063 | $13,290,853 | $2,063,210 | - |
| b.............. | 43b | - | - | - | - |
| c.............. | 43c | - | - | - | - |
| d.............. | 43d | - | - | - | - |
| e.............. | 43e | - | - | - | - |
| Total functional expenses (add lines 22 through 43) Organizations completing columns (B)-(D) carry these totals to lines 13-15 | 44 | $42,808,879 | $36,883,289 | $5,725,590 | - |
Reporting of joint costs:- Did you report in column (B) (program services) any joint costs from a combined educational campaign and fundraising solicitation?........NO
If yes... etc.
PART III: STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS (See Specific Instructions on page 16)
| What is the organization's primary exempt purpose? SEE STATEMENT 4 (below) All organizations must describe their exempt purpose achievements. State the number of clients served, publications issued, etc. Discuss achievements that are not measurable (Section 501 (c)(3) and (4) orgnizations and section 4547(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) | Program Service Expenses (Required for 501 (c)(3) and (4) orgs., and 4547 taxed trusts; but optional for others |
| a
The Oxford University Press Inc.'s purpose is the sale of books whose profits are used to further academic excellence at Oxford University (a U.K. not for profit entity). Grants and allocations $................. |
$36,883,289 |
| b........ Grants and allocations $................. | - |
| c........ Grants and allocations $................. | - |
| d........ Grants and allocations $................. | - |
| e Other program services (attach schedule) Grants and allocations $................. | - |
| f Total of Program Service Expenses (should equal line 44, column (B). Program services.... | $36,883,289 |
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