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Charitable gifts are a critically important source of revenue to universities. These gifts are sometimes used to fund current operations through annual giving campaigns. Many charitable gifts are made specifically to an institution's endowment to support specific purposes and activities - such as…
Endowments and Charitable Giving | Issue BriefLearn 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 BriefUnrelated 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 BriefThe federal government sponsors university research to help our country prosper.
Research Administration & Regulation | Costs of Research | Issue BriefThe Federal Tax Code impacts colleges and universities' missions through provisions affecting aid to students; incentives for charitable giving; tax-exempt financing; UBIT; and the R&D tax credit.
Taxation & Finance | Student Aid Tax Issues | Endowments and Charitable Giving | Issue BriefPeer review offers several important benefits to federal agencies, researchers, and the nation.
Research Administration & Regulation | Merit Review | Issue Brief