Cover of: The Tax Law of Colleges and Universities, 2004 Cumulative Supplement (Nonprofit Law, Finance, and Management Series) | Bertrand M. Harding Read Online

The Tax Law of Colleges and Universities, 2004 Cumulative Supplement (Nonprofit Law, Finance, and Management Series) by Bertrand M. Harding

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Published by John Wiley & Sons .
Written in English


  • Financial law,
  • Higher & further education,
  • Organization & management of education,
  • Taxation,
  • 21st century,
  • Business & Economics,
  • Business / Economics / Finance,
  • Business/Economics,
  • USA,
  • Nonprofit Organizations & Charities,
  • Business & Economics / Nonprofit Organizations & Charities

Book details:

The Physical Object
Number of Pages128
ID Numbers
Open LibraryOL10313430M
ISBN 100471464619
ISBN 109780471464617

Download The Tax Law of Colleges and Universities, 2004 Cumulative Supplement (Nonprofit Law, Finance, and Management Series)


  The Law of Fundraising, Cumulative Supplement [Hopkins, Bruce R.] on *FREE* shipping on qualifying offers. The Law of Fundraising, Cumulative SupplementAuthor: Bruce R. Hopkins.   STEVE HOFFMAN is a tax professional with long experience in taxation for colleges and universities as well as nonprofit organizations. He is a former tax manager for The Ohio State University and George Washington is also a former Director in the Business and Finance Division of West Virginia University. Dominic Daher Director of Internal Audit & Tax Compliance, University of San Francisco “An invaluable resource filled with unique insights. Anyone who works on college and university tax issues should own a copy.” Michael O’Neill Former Tax Director, University of California System “This book is a comprehensive resource. The Tax Cuts and Jobs Act (TCJA), imposes a new tax on a small group of private nonprofit colleges and universities. Institutions enrolling at least students that have endowment assets exceeding $, per student (other than those assets which are used directly in carrying out the institution’s exempt purpose) will pay a tax of percent on their net investment income.

The Law on Transfer and Business Taxation. De Leon, H.S. Tax laws are presented in this book in a simplified and abbreviated manner without sacrificing the proper scope so that they may be readily comprehended by a wide range of readers. Tax-Exempt Status of Universities and Colleges Internal Revenue ode Section (c)(3) and Section The vast majority of public and private universities and colleges are tax-exempt entities as defined by IRC Section (c)(3) because of their educational purposes—purposes that the federal government has long recognized as fundamental to.   The so-called endowment tax, a percent excise tax on net investment income at private colleges and universities with at least tuition-paying students and assets of at least $, per student, has generated intense pushback, particularly from the wealthy colleges . Tax-exempt private and public universities and colleges are subject to unrelated business income tax (UBIT) and generally must pay tax on income from an activity, trade, or business that is not substantially related to their educational tax-exempt purposes. How Does the Tax-exempt Status of Universities and Colleges Benefit Society?

• A loose-leaf book entitled A Guide to Federal Tax Issues for Colleges and Universities, published by the National Association of Colleges and Universities Business Officers, is another good resource. This book covers the major tax issues affecting colleges and universities, with each chapter written by a different expert in the field. It. Halsbury's Laws is an authoritative encyclopaedia of law in the England and Wales, arranged by subject,with several indexes and updating services. It is particularly useful if you are researching a new area of law (perhaps for a moot) and need to find the most important cases, legislation and commentary in . The Cumulative Supplement contains information on the following new developments: The Pension Protection Act including the temporary rules pertaining to the exclusion from gross income for certain distributions from individual retirement arrangements, enhancements to the rules concerning contributions of inventory, the new law pertaining to recapture of tax benefits derived from certain. You must use it in conjunction with the latest supplement (as of this writing it is the cumulative supplement: Private Foundations: Tax Law and Compliance Cumulative Supplement (Wiley Nonprofit Law, Finance and Management Series) But take heed - the book I received from Amazon had the correct cover but the wrong book s: 5.