Auxiliary Accounting Services

Auxiliaries within the California State University (CSU) system are authorized by the California Education Code and are subject to the California Corporations Code, as well as the policies of the California State University.  The mission of these auxiliaries is to provide essential services to the students, faculty and staff of California State University, Bakersfield that cannot be provided through the University.

The CSU Bakersfield auxiliaries account for financial transactions in accordance with the policies and procedures of the California State University Auxiliary Organization's Accounting and Reporting System.  The accounting policies for each of these auxiliaries conform to the accounting policies generally accepted in the United States.

The CSU Bakersfield auxiliaries are formed under the Internal Revenue Code section 501(c)3 as non-profit public benefit corporations.

Tax Information 

CSUB auxiliaries are generally exempt from federal and state income taxes under Section 501(c)3 of the Internal Revenue Code and related state code sections.  For Federal Tax information, please contact the General Accounting Office for more information.