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AAU, APLU, and COGR submitted comments to the U.S. Patent and Trademark office expressing support for their 2019 Revised Subject Matter Eligibility Guidance, which revises the procedures officials use to determine patentability under Section 101 of the patent law.
Intellectual Property | Patents | CommentsUnrelated 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 | AnalysisThe Association of American Universities, Association of Public and Land-grant Universities, Association of University Technology Managers, and Council on Governmental Relations today released a statement supporting the introduction of the STRONGER Patents Act in the U.S. Senate.
Patents | Press ReleasesA 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, APLU, COGR, AUTM, and AAMC developed a series of recommendations for the United States Patent and Trademark Office (USPTO) for the Inter Partes Review (IPR) process and Patent Trial and Appeal Board (PTAB) proceedings.
Patents | Intellectual Property | RecommendationThe study, which sensibly attempts to draw distinctions among the widely varied business models of actors in the patent system, supports our long-held position that any efforts to reduce abusive litigation practices must be narrowly tailored to address the small minority of patent holders that are…
Patents | Intellectual Property | Statements