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Learn more about the student loan interest deduction (SLID) and why it's important.
Taxation & Finance | Student Aid Tax Issues | Student Loans | Issue BriefEmployer-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.
Taxation & Finance | Student Aid Tax Issues | Issue BriefThe 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.
Taxation & Finance | Student Aid Tax Issues | Issue BriefLearn about why tax-exempt financing is critical for universities to advance their mission of educating and innovating for the public good.
Taxation & Finance | Endowments and Charitable Giving | Nonprofit Tax Compliance | Issue BriefThe American Opportunity Tax Credit (AOTC) is a partially-refundable tax credit up to $2,500 that helps students cover tuition and college expenses.
What Is the American Opportunity Tax Credit?
Taxation & Finance | Student Aid Tax Issues | Issue BriefThe Lifetime Learning Credit (LLC) is one of two income tax credits to help offset the costs of higher education.
Taxation & Finance | Student Aid Tax Issues | Issue BriefUnrelated 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.
Taxation & Finance | Nonprofit Tax Compliance | Issue BriefThe vast majority of public and private universities and colleges are tax-exempt entities as defined by IRC Section 501(c)(3) because of their educational purposes—purposes that the federal government has long recognized as fundamental to fostering the productive and civic capacity of its citizens—…
Taxation & Finance | Nonprofit Tax Compliance | Issue BriefAAU 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 | Innovation and Competitiveness | National Science Foundation | National Institutes of Health | Department of Defense | Department of Energy | Issue BriefThe 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.
Taxation & Finance | Student Aid Tax Issues | Endowments and Charitable Giving | Issue Brief