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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 | AnalysisAAU urges Congress and the Administration to harmonize, streamline, and eliminate unnecessary, duplicative regulations and reporting requirements.
Research Administration & Regulation | Reducing Regulatory Burden | RecommendationLearn 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 | AnalysisThis letter is in response to the United States Department of Agriculture’s (USDA) January 26, 2016 Request for Information (RFI), asking for comments on regulations that should be modified, expanded, streamlined, or repealed to increase flexibility and reduce burden.
Higher Education Regulation | Reducing Regulatory Burden | LettersAAU joined CUPA-HR-led comments in response to the Labor Department’s proposed overtime rule, which formally rescinds the Department’s 2016 rule. The rule, published in March 2019, would increase the annual salary threshold that determines which employees qualify for overtime pay from $455 to $679…
Reducing Regulatory Burden | CommentsAAU joined more than 200 organizations in sending a letter urging state governors across the United States to maintain and expand licensure and telehealth flexibilities for the duration of the federal COVID-19 public health emergency.
Reducing Regulatory Burden | Letters