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 comprehensive resource with timely answers and practical solutions to higher education’s most pressing tax questions and problems. An annual subscription includes:

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A Guide to Federal Tax Issues for Colleges and Universities provides reliable and authoritative information and answers to tricky tax questions ... in addition to guidance on understanding and completing the revised IRS Form 990 and its 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 is:

  • An interactive Web tool, IRS Form 990: Commentary, Forms and Instructions, with detailed commentary specific to colleges and universities, links between passages of Form 990, its 17 schedules and IRS instructions, to help you understand and complete the revised Form 990, prepared by the CPA firm of Crowe Horwath LLP, Chicago. Click here for a free demo, with forms, commentary and instructions for Schedule F.
  • 19 sections of reliable online guidance on campus tax issues by experienced tax specialists (see Contents) to help your campus report income and expenses, calculate and report losses, allocate income and expenses in calculating UBIT, invest and use endowments, determine executive compensation … and more. Click here to view a free sample section on Private Inurement and Excess Benefit Transactions.
  • Packed with practical benefits:
    • The monthly newsletter FEDERAL TAX NEWS for Colleges and Universities, that monitors news from the IRS that’s likely to impact your institution. Written by Bertrand M. Harding, Jr., Esq. and delivered ten times a year to your mailbox and archived online. Click here to read a free sample issue.
    • Government documents — organized links to the original source documents conveniently located in one place so you have a reliable starting point when researching answers to your toughest tax compliance questions.
    • “Latest Changes” — an update feature that allows you to quickly see what changes have recently been made so you know if you need to adapt your procedures due to regulatory and interpretive changes.
  • Fully searchable to facilitate research
  • Updated with new and revised content regularly
  • Available to all employees on campus — for one low price
  • Written by experienced tax specialists

 

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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