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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 | AnalysisTFAI letter to the members of PCAST thanking them for addressing the implementation of the CHIPS and Science Act and providing a recommendation for their report
FY24 | Innovation and Competitiveness | LettersAAU, Organizations Urge Support for DOE Foundation for Energy Security and Innovation in FY24 Budget
AAU joined other businesses and organizations in sending a letter to Energy Secretary Jennifer Granholm and OMB Director Shalanda Young urging them to include $31.5 million in the DOE's FY24 budget to launch and fund the DOE Foundation for Energy Security and Innovation.
FY24 | Department of Energy | Intellectual Property | Innovation and Competitiveness | LettersAAU and APLU sent a letter to Office of Management and Budget Director Shalanda Young urging continued robust support in the administration’s FY24 budget for higher education and scientific research investments that are crucial to the health, security, prosperity, and future of our nation.
FY24 | Federal Budget | The Partnership | LettersThe Coalition for National Security Research, which includes AAU and other organizations, sent a letter to Defense Secretary Lloyd Austin urging an increase in FY24 over the FY23 funding levels for defense science and technology (S&T) programs, including the defense basic research programs.
FY24 | Department of Defense | Agency Budgets | Federal Budget | Letters