Issue Brief

F&A Costs of Research one-pager

This background briefing on Foreign Malign Influence and Higher Education was prepared by the Office of the Director of National Intelligence, the Department of Education, and the Federal Bureau of Investigation. This product is the result of years of effort by the interagency to create coordinated definitions for key threats to U.S. Institutions of Higher Education (IHEs), including Foreign Malign Influence (FMI), Misappropriation of Research, and Transnational Repression (TNR).

One pager for advocacy focused on AAU's "Fund American Science" campaign.

A one pager explaining how the Bayh-Dole Act leads to new university-based startups and the creation of innovative goods and services.

One pager for advocacy focused on health and medical research.

Employer-provided educational assistance benefits (Section 127) allows employers to offer their employees up to $5,250 annually in tax-free educational assistance for undergraduate or graduate-level courses.

The Qualified Tuition Reduction, section 117 (d) of the Internal Revenue Code, allows nonprofit universities to give their employees, spouses, or dependents tuition reductions that are excluded from taxable income.

Learn more about the student loan interest deduction (SLID) and why it's important.

Charitable gifts are a critically important source of revenue to universities. These gifts are sometimes used to fund current operations through annual giving campaigns. Many charitable gifts are made specifically to an institution's endowment to support specific purposes and activities - such as student scholarships or medical research - both in the present and for many years to come.

Learn about why tax-exempt financing is critical for universities to advance their mission of educating and innovating for the public good.