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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 | AnalysisAAU President Barbara R. Snyder sent a letter to Congress expressing support for certain provisions of the Build Back Better Act and urging some important modifications as the bill advances through the legislative process. The letter emphasizes the significance of a successful government-university…
Infrastructure and Innovation | Student Aid | FY22 | Student Aid Tax Issues | COVID-19 | Higher Education Legislation | Innovation and Competitiveness | Taxation & Finance | Endowments and Charitable Giving | LettersThe Coalition for National Security Research, of which AAU is a member, sent a letter to the leaders of the House and Senate Appropriations Subcommittees on Defense highlighting the coalition’s funding priorities for the FY22 budget.
FY22 | Department of Defense | Federal Budget | LettersAAU joined ACE and 35 other organizations in urging the House and Senate leaders of the Labor, Health and Human Services, Education Appropriations Subcommittee to make investments in federal government programs intended to address shortages in the educator pipeline and the lack of diversity among
FY22 | Federal Budget | LettersAAU, ACE, and 30 other higher education associations and organizations sent a letter to House Appropriations Committee Chair Rosa DeLauro (D-CT) and Ranking Member Kay Granger (R-TX) supporting the Labor-HHS-Education appropriations bill and urging committee members to also support the bill during…
FY22 | Federal Budget | National Institutes of Health | Student Aid | Letters