Unrelated business taxable income (UBIT) is income from a trade or business that is regularly carried on by a tax-exempt organization and is not substantially related to the organization's exempt purpose.
This is the AAU summary of the H.R. 2471, Consolidated Appropriations Act, 2022, which will fund the federal government until the end of the fiscal year, ending September 30, 2022.
AAU calls for an infusion of at least $6 billion for federal research agency programs that support scientific infrastructure at colleges and universities.
Infrastructure and Innovation | Issue Brief | National Institutes of Health | National Science Foundation | Department of Defense | Innovation and Competitiveness | Department of Energy
A robust humanities education is critical to cultivating a broadly-educated workforce ready to compete in the knowledge-based, global 21st Century economy. From the basic building blocks of early education, to the highest levels of academic attainment, humanities fields provide individuals from all disciplines, including science, technology, engineering, & mathematics (STEM), with critical thinking, problem-solving, communi-cation, and analytical skills, competencies, and the expertise needed to fill public, private, and non-profit sector jobs. AAU urges Congress to contin-ue the long-standing practice of funding NEH at the same level as the National Endowment for the Arts.
The Department of Education’s Title VI (domestic) and Fulbright-Hays (overseas) programs are the federal government’s most comprehensive programs for developing national capacity in foreign language and area studies expertise. These programs support instruction in less-commonly taught languages—particularly from regions of U.S. strategic interest—and research on cultural issues important to economic and national security. These programs educate individuals whose skills help ensure the successful international engagement of the U.S. education, government, and business sectors.
High quality research on the science of teaching and learning is critical to the nations educational institutions ability to deliver students high’ quality education. Just as we invest federal resources in biomedical research to prevent and treat disease, so too must we invest in education research that can improve our understanding of how students learn and what makes an effective teacher. Investments in education research lead to improved teaching practices and student achievement, which are both essential to U.S. economic competitiveness.
Department of Defense (DOD)-funded basic research has contributed significantly to our nation’s economic and national security. DOD relies on technological innovation as a force multiplier, and cutting-edge advances have helped make our military the best-equipped and most effective in the world. Addressing complex military challenges requires the development of innovative technologies that result from sustained investments in basic research (6.1) performed at American universities.
Robust support for federal student aid is key to strengthening the nation’s skilled workforce, innovative capacity, and economic competitiveness. The federal government has long played a pivotal role in ensuring individuals from all backgrounds are able to pursue their postsecondary education goals. That commitment has helped previous generations afford college and attain their educational and career goals. Strengthening this commitment is now even more critical since nearly all new jobs created in our economy require some postsecondary education
The Agriculture and Food Research Initiative (AFRI) in the United States Department of Agriculture (USDA) is the flagship competitive grant program for agricultural research.
The Department of Energy (DOE) Office of Science is critical to advancing U.S. science and energy frontiers. DOE is the leading source of federal investment in basic physical science research, providing nearly 47 percent of total funding.