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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 | AnalysisAAU joined APLU in a letter asking the White House Office of Management & Budget to prioritize research and higher education funding in the Administration's FY19 budget.
Agency Budgets | Federal Budget | FY19 | LettersLearn 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 Task Force on American Innovation (TFAI) sent a letter to the Senate and House Appropriations Committees urging Congress to remain committed to sustained, robust funding for vital science agencies in FY19.
FY19 | Agency Budgets | Federal Budget | LettersAAU President Mary Sue Coleman sent a letter to House and Senate Appropriators urging them to adopt the Senate-passed funding levels for the Department of Energy Office of Science and Advanced Research Projects Agency-Energy.
Agency Budgets | Federal Budget | Department of Energy | FY19 | LettersWe are pleased appropriators have proposed a $2b increase for NIH, a $100 increase to the maximum Pell Grant award, and continued support for year-round Pell
Federal Budget | FY19 | Press Releases