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SHOWING 27 RESULTS

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
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
The Tax Cuts and Jobs Act Compared with Prior Law and Congressional Proposals
A 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 | Analysis
Analysis of Proposed Tax Reform Provisions Affecting Higher Education
A 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 | Analysis
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
Tax Cuts and Jobs Act Compared with Prior Law
A 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 | Analysis
Impact of Proposed Revisions to DHHS Conflict of Interest Policy on Commercialization of University Research
On May 21, 2010, the U.S. Department of Health and Human Services (DHHS) requested public comments on proposed revisions to the Public Health Services Conflict of Interest (COI) policy. In the responses DHHS received to its request for comment, several organizations expressed concerns that the…
Conflicts of Interest | Research Administration & Regulation | Recommendation
Task Force on Research Accountability (2001)
The Association of American Universities (AAU) established the Task Force on Research Accountability in response to concerns that individual conflict of interest processes were not always achieving the highest standards, and that institutional conflict of interest policies had rarely been develop
Conflicts of Interest | Human Subjects Protection | Reports
AAU, Associations Express Support for Amendment to H.R. 2740
AAU and other organizations sent a letter to representatives Pocan, Deutch, DelBene, Speier, Raskin, Nadler, DeGette, Lee, Lofgren, and Khanna to express their support for their amendment to H.R. 2740
Human Subjects Protection | Conflicts of Interest | Letters
AAU, AAMC, APLU, and COGR Express Concerns with the Revised Common Rule
AAU, AAMC, APLU, and COGR sent a joint letter to the Office for Human Resources Protection (OHRP) expressing concern about the application of the cooperative research requirement under the revised Common Rule.
Human Subjects Protection | Research Administration & Regulation | Conflicts of Interest | Letters