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Tax
University Endowments

Q&A on University Endowments -- Excerpt from ACE 2000 Document - pdf

AAU Statement about Senators’ Inquiry on University Endowments and College Costs - pdf - January 24, 2008

NACUBO 2007 National Endowment Study—Points to Note - pdf

Facts about College and University Endowments - pdf

Facts about Higher Education Financing - pdf

Facts about College Access and Affordability - pdf

Colleges and Universities Expand Efforts to Improve Access and Affordability - pdf

Associations Submit Testimony on University Endowments - pdf - October 10, 2007

Understanding College and University Endowments - pdf - September, 2007

Comparison of Long-Term Endowment Growth Under Different Payout Rules - pdf - November, 2007

Other Tax Issues

Higher Education Associations Urge Senate Leaders to Extend Higher Education Tax Provisions- pdf - December 4, 2007

Higher Education Associations Urge House Passage of Temporary Tax Relief Act - pdf - November 6, 2007

University Endowment FAQs - pdf - May, 2007

Background on Section 117(d) Qualified Tuition Reductions - pdf - May 28, 2007

Higher Ed Community Letter on Tax Reconciliation Conference - pdf - March 2, 2006

Taxation of Scholarships, Fellowships, and Grants - pdf - February, 2003

AAU Letter Endorsing Two Tax Provisions - February 19, 2003

Background on IRA Charitable Rollover - pdf - March, 2002

Summary of 2001 Tax Bill

Background on Internet Taxation

Background on Permanent Section 127 Extension

Testimony on Regulations to Implement Intermediate Sanctions Statute - March 16, 1999