Financial Reports:
*All Financial Reports are also available in the Office for Student Life and Engagement.
COGS Tax
COGS is a tax-collecting group at MSU, meaning that we assess a fee to all graduate and professional students enrolled in classes at MSU. This tax is approved by a vote open to all graduate and professional students every three years. The COGS tax renewal was most recently authorized in April 2022. The next referendum for tax renewal will be April of 2025. More information about tax collecting groups at MSU can be found here: University Student Taxation Policy
Our current tax is $11 for the Fall Semester, $11 for the Spring Semester, and $5 for the Summer Semester.
You may request a refund of the COGS tax by emailing the COGS office – office@cogs.msu.edu. You will need to turn in this FORM-Tax Refund Request.
Requests should be made by the 10th day of the semester and are processed on the 18th class day of the semester. Once a refund is processed, you would not be eligible for COGS services, funding and events. https://reg.msu.edu/academicprograms/Print.aspx?Section=415
Referendum Held in April 2025: (March 31, 2025 through April 6, 2025)
*UPDATE: The 2025 Referendum has passed. Click HERE for the Results.
Relevant to Graduate & Professional Students, the following tax collection and major governing organizations will be conducting a tax (renewal) referendum during the Spring 2025 Semester:
- Council of Graduate Students (COGS) – Tax Renewal
- Council of Medical Students (COMS) – Tax Renewal
- Owen Graduate Association (OGA) – Tax Renewal
Constitutional Amendment: Article IV, Sections 6.3 and 6.4 of the COGS Constitution – April 2022
On March 16th, 2022, the Council of Graduate Students Full Council affirmatively voted to amend Article IV, Sections 6.3 and 6.4 of the COGS Constitution. In accordance with the COGS Constitution, changes to the Constitution must move to referendum and be voted on by the graduate and professional student body.
COGS is seeking to eliminate language from the Constitution that states COGS Officers shall not receive compensation. COGS Officer positions require many hours of unpaid labor that is important to providing academic, economic, and social support resources to graduate and professional students. COGS would like to ensure that there are ample, competitive candidates for each position, and to do so will require allowing individuals holding Officer positions to be compensated for their work. In the 2021-2021 student election, all Officer positions ran unopposed, and the President position remained vacant for a month after elections before being filled while also being unopposed. In the past year alone, 3 Officers have resigned citing lack of ability to pursue the level of commitment required for the positions.
Approval of the amendment to Section 6.3 will eliminate the stipulation that Officers of COGS shall not be provided compensation. Approval of the amendment to Section 6.4 would allow for Officers of COGS to receive compensation in a manner that shall be outlined in the COGS by-laws.
PASSED as of Sunday, April 10 at 11:59 p.m. (Eastern Time)
