Start a New Search
SHOWING 22 RESULTS
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 calls for an infusion of at least $6 billion for federal research agency programs that support scientific infrastructure at colleges and universities.
Infrastructure and Innovation | Innovation and Competitiveness | National Science Foundation | National Institutes of Health | Department of Defense | Department of Energy | Issue BriefAAU 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 | LettersAAU joined ACE and 20 higher education associations and organizations in sending a letter to the leaders of the House Energy and Commerce Committee and the Senate Commerce, Science and Transportation Committee to “include dedicated investments in broadband infrastructure for postsecondary students…
Innovation and Competitiveness | Infrastructure and Innovation | LettersAAU President Barbara R. Snyder sent a letter urging Senate and House budget committee leaders to make bold investments in the health, security, prosperity, and future of our nation as they craft the FY22 budget.
Infrastructure and Innovation | Student Aid | FY22 | COVID-19 | Higher Education Legislation | Innovation and Competitiveness | Taxation & Finance | Student Aid Tax Issues | Letters