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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 BriefAAU joined 17 other higher education organizations on a letter to House Ways and Means and Senate Finance Committee leaders to pass legislation to address issues in the 2017 Tax Cuts and Jobs Act, including the “kiddie,” parking, and endowment taxes, and to extend the above-the-line deduction for…
Taxation & Finance | Student Aid Tax Issues | Nonprofit Tax Compliance | LettersAAU and other organizations sent a letter to representatives Pocan, Deutch, DelBene, Speier, Raskin, Nadler, DeGette, Lee, Lofgren, and Khanna to express their support for their amendment to H.R. 2740
Human Subjects Protection | Conflicts of Interest | LettersAAU, AAMC, APLU, and COGR sent a joint letter to the Office for Human Resources Protection (OHRP) expressing concern about the application of the cooperative research requirement under the revised Common Rule.
Human Subjects Protection | Research Administration & Regulation | Conflicts of Interest | LettersFour Associations, including Association of American Universities, wrote in support of the proposal to delay the general compliance date of the revised common rule.
Research Administration & Regulation | Human Subjects Protection | LettersA 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 | AnalysisA 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 | AnalysisOverview of the Final Revised Common Rule
Research Administration & Regulation | Human Subjects Protection | Reports