The tax law of colleges and universities

著者

    • Harding, Bertrand M.

書誌事項

The tax law of colleges and universities

Bertrand M. Harding, Jr

（Wiley nonprofit series）（Nonprofit law, finance, and management series）

John Wiley & Sons, c1997

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注記

Includes index

内容説明・目次

内容説明

Colleges and universities are subject to the same rules and regulations of other non-profit organizations when it comes to the Inland Revenue Service. As exempt organizations, colleges and universities don't pay tax on most, but not all, of their income. The "not all" counts as an immense sum of money to both the institutions and the government. Explaining the "ins and out" of the tax rules, and their applications, as relevant to colleges and universities, this book focuses exclusively on the circumstances facing these institutions of higher education. It provides comprehensive coverage on the most important issues: unrelated business income, employment taxes, fringe benefits, lobbying and other political activities, and audits.

目次

  • Unrelated Business Income
  • Common Activities Conducted by Colleges and Universities that Raise Unrelated Business Income Tax Concerns
  • Employment Taxes
  • Fringe Benefits
  • Charitable Contribution Deductions
  • Scholarships and Fellowships
  • Special Issues and Problems
  • IRS Audits of Colleges and Universities
  • Appendices
  • Index and Tables.

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