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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 applauds the Senate Appropriations Subcommittee on Interior, Environment, and Related Agencies for proposing a much-needed $2 million increase in investment in the National Endowment for the Humanities.
Humanities | National Endowment for the Humanities | Press ReleasesMore than 150 organizations, including the Association of American Universities (AAU) and the American Academy Of Arts & Sciences, issued a press release calling for improved access to language education.
Humanities | StatementsAAU commends the House Appropriations Committee's action to increase federal investment in the important work of the National Endowment for the Humanities (NEH).
Humanities | National Endowment for the Humanities | Federal Budget | Press ReleasesIn late 2001, the Association of American Universities established the Task Force on the Role and Status of the Humanities. AAU believed that its member institutions would benefit from a survey of trends and issues related to the humanities at major research universities and a sharing of successful…
Humanities | Reports