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SHOWING 47 RESULTS

Student Loan Interest Deduction
Learn more about the student loan interest deduction (SLID) and why it's important.
Taxation & Finance | Student Aid Tax Issues | Student Loans | Issue Brief
Qualified Tuition Reduction - IRC Sec. 117 (d)
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.
Taxation & Finance | Student Aid Tax Issues | Issue Brief
Unrelated Business Income Tax
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.
Taxation & Finance | Nonprofit Tax Compliance | Issue Brief
American Opportunity Tax Credit
The 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 Brief
Lifetime Learning Credit
The 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 Brief
Employer-Provided Educational Assistance Benefits - IRC Sec. 127
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.
Taxation & Finance | Student Aid Tax Issues | Issue Brief
Tax-Exempt Status of Universities and Colleges
The 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 Brief
Tax-Exempt Financing by Universities and Colleges
Learn 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 Brief
The REDUCE Act Compared with Current Law and Congressional Proposals
This analysis of the Reducing Excessive Debt and Unfair Costs of Education Act ("Reduce Act") compares the provision, current law, draft from 2017 and Representative Tom Reed's (NY-23) current proposed bill. 
Taxation & Finance | Issue Brief
Basic Scientific and Engineering Research at U.S. Universities
To provide quick, easy-to-use information on the role of U.S. research universities in conducting basic research, AAU has published a new data and policy brief, Basic Scientific and Engineering Research at Universities.
Innovation and Competitiveness | Issue Brief