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Learn 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 BriefCharitable gifts are a critically important source of revenue to universities.
Taxation & Finance | Endowments and Charitable Giving | Issue BriefEndowments are collections of donated funds that are managed to provide permanent support for nonprofit universities' educational, scientific, and charitable missions -- namely, teaching students, performing research, and addressing problems affecting communities, states, and the nation.
Taxation & Finance | Endowments and Charitable Giving | 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 BriefRead AAU's budget recommendations for the federal agencies that support the government-university partnership.
Federal Budget | Agency Budgets | FY19 | Issue Brief