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Yes (if you are talking about OSU). See:

http://www.Google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&sqi=2&ved=0CEAQFjAD&url=http%3A%2F%2Fcontroller.osu.edu%2Facc%2Ftax%2F1941letter.pdf&ei=nK40T4qjN_HE0AGulu2bAg&usg=AFQjCNF53Njuh-HK_KRMP0nXgfEy4jzL1A&sig2=xcr9U2_sWChUUGwg9tDcQg

It was decided in 1941 that OSU is a political subdivision of the State of Ohio.

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Q: Is Ohio university a political subdivision?
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