A Guide to Federal Tax Issues for Colleges and Universities

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A Guide to Federal Tax Issues for Colleges and Universities

A Guide to FEDERAL TAX ISSUES for Colleges and Universities is a cost-effective and comprehensive subscription reference service for higher education tax professionals. An annual subscription includes:

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Pub code: TAX

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IRS compliance is increasingly more complex and expensive for colleges and universities. A Guide to FEDERAL TAX ISSUES for Colleges and Universities is the one place business officers can turn for practical suggestions and examples illustrating actual campus tax administration, such as allocation of income and expenses for UBIT, bonds compliance, determining executive compensation, and addressing withholding and reporting taxes related to nonresident aliens, to name a few. A Guide to FEDERAL TAX ISSUES for Colleges and Universities provides plain language explanations of relevant tax laws and regulations ... in addition to guidance on understanding and completing Form 990 and its accompanying schedules ... to college and university business officers. Packed with checklists, forms and other practical tools and available on a subscription-only basis, FEDERAL TAX ISSUES:

  • Access to regularly updated narrative sections online, featuring chapters written by nationally recognized college and university tax experts that cover 19 areas of tax management and administration for higher education institutions (see Contents). Updated and revised regularly, the narrative sections are structured for easy reference and fast searching. Click here to view a free sample section on Private Inurement and Excess Benefit Transactions.
  • Federal Tax News for Colleges and Universities, a monthly newsletter written by higher education tax law specialist Bertrand M. Harding, Jr., to brief you on all news and guidance from IRS, as well as key legislative developments. You’ll receive print copies of the newsletter via First Class Mail, an electronic version (PDF) via email, plus, it’s posted on the website along with three years of back issues that are archived for easy research and retrieval. Click here to read a free sample issue.
  • An interactive Web tool, IRS Form 990: Commentary, Forms and Instructions, with detailed commentary specific to private institutions and public university foundations, and links between passages of Form 990, its accompanying schedules and IRS instructions, to help you understand and complete the revised Form 990. Prepared by the CPA firm of Crowe Horwath LLP, Chicago, it contains comprehensive updates for the 2012 Tax Year. Click here for a free demo, with forms, commentary and instructions for Schedule F.
  • These practical benefits:

 

Written By

See contents for individual authors. The newsletter, Federal Tax News for Colleges and Universities, is written by Bertrand M. Harding, Esq., an experienced tax attorney who advises colleges and universities.

 

Written For

  • Financial and Business officers
  • Auditors
  • Legal counsel

 

Contents

Section 1: Unrelated Business Income, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 2: Private Inurement and Excess Benefit Transactions, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 3: Payments to Nonresident Aliens, by Donna E. Kepley, Arctic International LLC, Washington, D.C.

Section 4: Limitations on Lobbying and Political Activity, by Celia Roady, Morgan Lewis & Bockius, LLP, Washington, D.C.

Section 5: Miscellaneous Reporting Requirements

Section 6: Payroll and Employment Tax Issues

Section 7: Deferred Compensation, by Gregory L. Needles and Amy P. Kelley, Morgan, Lewis & Bockius, LLP, Washington, D.C.

Section 8: Scholarships, Fellowships and Grants, by Diane Cornwell, The Starfish Group, Crestwood, Ky. and Mary E. Rauschenberg, Deloitte LLP, Chicago

Section 9: Intellectual Property Issues, by Suzanne Ross McDowell, Steptoe & Johnson LLP, Washington, D.C.

Section 10: Fringe Benefits Issues, by Marianna G. Dyson, Miller & Chevalier, Washington, D.C.

Section 11: Rules Applicable to Tax Exempt Bonds, by Laura Kalick, BDO Seidman, Bethesda, Md., and Richard Newman, Arent Fox Kintner Plotkin & Kahn, LLC, Washington, D.C.

Section 12: Charitable Contributions, by Randall A. Snowling, Jennifer B. Deutsch and Donald L. Herskovitz, Deloitte, Washington, D.C.

Section 13: Joint Ventures, by Michael I. Sanders, Blank Rome, LLP, Washington, D.C.

Section 14: Taxable Subsidiaries, by Laura Kalick, BDO Seidman, Bethesda, Md.

Section 15: The American Opportunity Tax and Lifetime Learning Credits; Other Education Credits and Deductions, by Catherine E. Livingston, formerly with Caplin & Drysdale, Washington, D.C.

Section 16: Student Loan Interest Deductions

Section 17: Section 529 Tuition Plans, by Adrian L. Morchower, Miller & Chevalier, Washington, D.C., and Tomar J. Inbar, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 18: Preparing for and Managing an IRS Audit, by Ann K. Batlle, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 19: Instructions for Completing IRS Form 990-T

IRS Form 990: Commentary, Forms and Instructions, by Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago

 

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