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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 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 BriefA number of provisions in the Tax Cuts and Jobs Act (H.R. 1) affect higher education. This document compares new provisions of the Tax Cut and Jobs Act with tax reform plans proposed by the U.S. House and Senate and prior tax law.
Taxation & Finance | Student Aid Tax Issues | Nonprofit Tax Compliance | Endowments and Charitable Giving | AnalysisA summary of higher education provisions in a tax reform discussion draft released by Rep. Dave Camp (R-MI), chair of the House Ways and Means Committee.
Taxation & Finance | Nonprofit Tax Compliance | AnalysisLearn 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 BriefA number of provisions in the Tax Cuts and Jobs Act (H.R. 1) affect higher education. This matrix compares prior legislation with new legislation enacted under this tax reform bill.
Taxation & Finance | Student Aid Tax Issues | Nonprofit Tax Compliance | Endowments and Charitable Giving | AnalysisThe Association of American Universities today announced plans to repeat its landmark 2015 Campus Climate Survey on Sexual Assault and Misconduct.
Campus Climate and Safety | Climate Survey On Sexual Assault and Sexual Misconduct | Press ReleasesAAU has created a new Advisory Board on Sexual Harassment and Gender Discrimination to expand the fight against sexual misconduct.
Climate Survey On Sexual Assault and Sexual Misconduct | Mary Sue's DeskThe 2019 climate survey report is a follow-up to AAU's groundbreaking 2015 survey, and represents a deepened commitment to helping member institutions combat sexual assault and misconduct.
Campus Climate and Safety | Climate Survey On Sexual Assault and Sexual MisconductA statement from the Association of American Universities about the release of the aggregate report from the 2019 AAU Campus Climate Survey on Sexual Assault and Misconduct:
Campus Climate and Safety | Climate Survey On Sexual Assault and Sexual Misconduct | Press Releases