The Tax Law of Colleges and Universities, 1999 Cumulative Supplement

The Tax Law of Colleges and Universities, 1999 Cumulative Supplement PDF Author: Bertrand M. Harding, Jr.
Publisher: Wiley
ISBN: 9780471361251
Category : Business & Economics
Languages : en
Pages : 192

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Book Description
The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

The Tax Law of Colleges and Universities, 1999 Cumulative Supplement

The Tax Law of Colleges and Universities, 1999 Cumulative Supplement PDF Author: Bertrand M. Harding, Jr.
Publisher: Wiley
ISBN: 9780471361251
Category : Business & Economics
Languages : en
Pages : 192

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Book Description
The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

Tax Law of Colleges and Universities, 2006 Cumulative Supplement

Tax Law of Colleges and Universities, 2006 Cumulative Supplement PDF Author: Bertrand M. Harding
Publisher: Wiley
ISBN: 9780471728825
Category : Universities and colleges
Languages : en
Pages : 0

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Book Description
Colleges and universities are facing mounting pressures from all directions. While these educational institutions are subject to the same rules and regulations as other nonprofit organizations, they have been targeted by the IRS for audits because of the sophisticated business practices which sometimes produce unrelated business income.

The Tax Law of Colleges and Universities

The Tax Law of Colleges and Universities PDF Author: Bertrand M. Harding
Publisher: Jossey-Bass
ISBN: 9780471464617
Category : Universities and colleges
Languages : en
Pages : 0

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Book Description
Institutions of higher education are under increasing scrutiny from the Internal Revenue Service for the wide spectrum of unrelated business income they can generate, from real estate income to football ticket sales. This comprehensive guide to the tax rules these institutions face includes thorough coverage of employment taxes, fringe benefits, lobbying and other political activities, plus strategies for handling an IRS audit. This book is supplemented annually.

The Tax Law of Colleges and Universities, 2005 Cumulative Supplement

The Tax Law of Colleges and Universities, 2005 Cumulative Supplement PDF Author: Bertrand M. Harding
Publisher: Wiley
ISBN: 9780471679783
Category : Universities and colleges
Languages : en
Pages : 0

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Book Description
The 2005 Cumulative Supplement includes discussion of developments in the following areas: * Intermediate Sanctions Regulations * Early Retirement Payments * Corporate Sponsorship Regulations * Student FICA Regulations * Tuition Reporting Regulations * Job Related Tuition Waivers. * Ancillary Joint Venture Guidance

The Tax Law of Colleges and Universities, 2000 Cumulative Supplement

The Tax Law of Colleges and Universities, 2000 Cumulative Supplement PDF Author: Bertrand M. Harding, Jr.
Publisher: Wiley
ISBN: 9780471390244
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

The Tax Law of Colleges and Universities

The Tax Law of Colleges and Universities PDF Author: Bertrand M. Harding, Jr.
Publisher: Wiley
ISBN: 9780471794806
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
The 2007 Cumulative Supplement includes the updates on the following topics: Intermediate sanctions regulations Early retirement payments Corporate sponsorship regulations Student FICA regulations/new safe harbor Tuition reporting regulations Job-related tuition waivers Ancillary joint venture guidance New deferred compensation requirements under section 409A

Year 2000 Cumulative Supplement to The Law of Higher Education, Third Edition

Year 2000 Cumulative Supplement to The Law of Higher Education, Third Edition PDF Author: William A. Kaplin
Publisher:
ISBN:
Category : School management and organization
Languages : en
Pages : 762

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Book Description


The Tax Law of Colleges and Universities, 1998 Supplement

The Tax Law of Colleges and Universities, 1998 Supplement PDF Author: Bertrand M. Harding, Jr.
Publisher: Wiley
ISBN: 9780471322894
Category : Business & Economics
Languages : en
Pages : 136

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Book Description
The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

The Tax Law of Colleges and Universities

The Tax Law of Colleges and Universities PDF Author: Bertrand M. Harding
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 412

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Book Description
The 2003 Supplement includes discussion of the following developments and much more: Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. Capital gains exclusion to unrelated business income Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

The Law of Fundraising, 2017 Cumulative Supplement

The Law of Fundraising, 2017 Cumulative Supplement PDF Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 1119347289
Category : Business & Economics
Languages : en
Pages : 112

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Book Description
Untangle the web of fundraising regulations, with the latest updates for 2017 The Law of Fundraising is the definitive reference by the field's most respected authority, and the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Updated to cover the latest changes to fundraising law for 2017, this book includes new coverage of donor-advised funds, international fundraising, and the IRS's charitable spending initiative alongside updates on Form 990, political fundraising, and more. Both state and federal regulations are covered with an emphasis on administrative, tax, and constitutional law, alongside expert discussion on compliance issues, trends, and upcoming legislation. Accessible language aids in conceptual understanding, while extensive tables of cases, IRS rulings and pronouncements, checklists, and sample forms facilitate correct application. The companion website features additional tables, appendices, IRS guidelines, and other useful documents, providing attorneys, accountants, and nonprofit professionals with a rich toolkit for ensuring compliance. With all topics pertaining to finance under increasing federal scrutiny, laws surrounding fundraising are becoming increasingly difficult to parse. Mistakes can impact the nonprofit's bottom line, so keeping up-to-date is crucial; this book provides a comprehensive reference to the latest developments, along with expert forecasting of what is to come. Understand the latest state and federal laws surrounding fundraising activities Learn how the law governs Internet fundraising and other emerging issues Get up to date on the new rules surrounding donor-advised funds and international fundraising Examine prospective laws, regulatory trends, and how new rules impact fundraising professionals Fundraising is critical to the nonprofit's ability to carry out their mission, yet the regulatory tangle at both the state and federal level can be a nightmare to navigate. The Law of Fundraising streamlines compliance with the latest legal developments and invaluable tools for application.