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The R&D tax credit encourages companies to make new discoveries and advancements and to partner with entities, such as universities, to conduct research and development activities. The credit allows certain research expenses to be deducted from overall corporate income taxes.
Taxation & FinanceLearn 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 BriefAAU joined ACE and other higher education organizations on a letter urging Congress to address the expiration of federal subsidy payments for BABs due to sequestration.
Taxation & Finance | Infrastructure and Innovation | LettersEndowments are composed of charitable donations to support students and science -- but an unprecedented tax on these endowments, passed in 2017, is reducing these funds' ability to continue supporting student financial aid and scientific breakthroughs that benefit everyday American families.
Affordability and Student Aid | Taxation & Finance | Endowments and Charitable GivingAAU joined ACE and 7 other associations in submitting comments to the Internal Revenue Service on a possible error in the Inflation Reduction Act of 2022 that could prevent some public universities from benefiting from green energy tax credits included in the law.
Taxation & Finance | Higher Education Legislation | LettersAAU joined 15 other associations in urging the leaders of the House Ways and Means Committee and the Senate Finance Committee to include the Tax-Free Pell Grant Act in end-of-the year tax legislation.
Taxation & Finance | Student Aid Tax Issues | Student Aid | Affordability and Student Aid | LettersThe American Opportunity Tax Credit (AOTC) is a partially-refundable tax credit up to $2,500 that helps students cover tuition and college expenses.
What Is the American Opportunity Tax Credit?
Taxation & Finance | Student Aid Tax Issues | Issue BriefThe Lifetime Learning Credit (LLC) is one of two income tax credits to help offset the costs of higher education.
Taxation & Finance | Student Aid Tax Issues | 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 Brief