The Federal Tax Code impacts colleges and universities' missions through provisions affecting aid to students; incentives for charitable giving; tax-exempt financing; UBIT; and the R&D tax credit.
A statement was issued today by AAU, ACE, and NAICU in response to legislation under consideration by the Connecticut General Assembly to impose taxation on Yale University.
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A statement by Hunter Rawlings, President of AAU, on the omnibus appropriations and tax bills Congress will consider this week.
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The National Association of College and University Business Officers (NACUBO) offers comments for consideration by the Senate Finance Committee Working Group on Business Income Tax on behalf of the undersigned associations.
Higher education associations share their views with the working group on several tax provisions which are important to college students and their families, as well as on charitable giving tax incentives, particularly the itemized deduction for charitable giving.
The following letter is about a permanent extension of the Individual Retirement Account (IRA) Charitable Rollover, which is included as part of a package of charitable giving provisions in H.R. 5806, the "Supporting America's Charities Act."
The following letter is urging to pass H.R. 4619, a bill to permanently extend the Individual Retirement Account (IRA) Charitable Rollover, which expired at the end of 2013.
Higher education associations, write to House and Senate members to urge them to include extensions of the above-the-line deduction for qualified tuition and related expenses (tuition deduction) and the Individual Retirement Account (IRA) Charitable Rollover in any tax extenders legislation that is enacted this year (2014).
Expired & Expiring Tax Provisions Important to Research Universities.
The following backgrounder is about Internal Revenue Code Section 408(d)(8) which allows individuals age 70½ and older to donate up to $100,000 from their Individual Retirement Accounts (IRAs) and Roth IRAs to public charities, including colleges and universities, without having to count the distributions as taxable income.