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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 Coalition for National Security Research, of which AAU is a member, sent a letter to Defense Secretary Lloyd J. Austin III urging him to “reverse recent trends of requesting cuts for defense basic research.”
Department of Defense | Federal Budget | FY23 | LettersAAU and APLU sent a letter to Office of Management and Budget Acting Director Shalanda Young urging continued robust support in the administration’s FY23 budget for higher education and scientific research investments that are crucial to the health, security, prosperity, and future of our nation.
FY23 | Federal Budget | LettersAAU joined 34 organizations in sending a letter urging Secretary of Education Miguel Cardona to prioritize and strengthen the Education Department's international and foreign language education and research funding in FY23, specifically for the Title VI and Fulbright-Hays programs.
FY23 | Federal Budget | Higher Education Legislation | LettersThe Coalition for National Science Funding, which includes AAU, sent a letter to the directors of OMB and OSTP with a list of policy priorities for NSF funding for Fiscal Year 2023.
FY23 | Science & Security | National Science Foundation | Letters