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Full 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. From one of the leading attorneys in this special field, here is a comprehensive guide to the tax rules these institutions face. Also 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.
Contents
Preface. Chapter Two: Unrelated Business Income. 2.1 Introduction--General Principles of the Unrelated Business Income Tax. 2.2 Statutory Exceptions to Unrelated Business Income. 2.3 Income from Controlled Organizations. 2.5 Unrelated Debt-Financed Income. Chapter Three: Common Activities Conducted by Colleges and Universities That Raise Unrelated Business Income Tax Concerns. 3.3 Advertising Income. 3.4 Corporate Sponsorship Payments. 3.6 Travel Tours. 3.7 Operation of Parking Lots. 3.8 Participation in Partnerships. 3.10 Use of Recreational Facilities by General Public. 3.13 Affinity Credit Cards. 3.14 Sale, Rental, or Exchange of Mailing Lists. 3.22 Internet Fundraising and Advertising Issues. Chapter Four: Employment Taxes. 4.2 Employee versus Independent Contractor Classification. 4.3 Social Security Tax Exemption for Students. 4.6 Classification of Termination, Early Retirement, Royalty, and Settlement Payments. 4.6A Student Loans Forgiven in Return for Subsequent Services (New) 20 Chapter Five Fringe Benefits. 5.2 The Section 132 Rules. 5.4 Fringe Benefits Typically Provided by Colleges and Universities. Chapter Six: Charitable Contribution Deductions. 6.10 Charitable Split-Dollar Life Insurance.Chapter Seven: Scholarships and Fellowships. 7.2 The Section 117 Rules. 7.4 Qualified Tuition Reductions. 7.5 Section 117(c)--Distinguishing Between Scholarship/Fellowship Grants and Compensation. 7.6A Tax-Free Discharges of Student Loans (New). Chapter Eight: Income Tax Withholding and Reporting on Payments to Resident Aliens. 8.8 Income Tax Treaties. 8.12 Tax Treatment of Immigration-Related Expenses Paid by Colleges and Universities (New). Chapter Nine: Special Issues and Problems. 9.1 Exemption Issues. 9.2 Related Entities. 9.3 Section 403(b) and Other Retirement Plans. 9.4 Tax-Exempt Bonds. 9.5 Conducting Activities Overseas. 9.6 Form 990 Filing Issues. 9.7 State Colleges and Universities. 9.8 Education Tax Incentives. Chapter Ten: IRS Audits of Colleges and Universities. 10.12 The Attorney-Client and Work Product Privileges. Table of IRS Revenue Rulings. Table of IRS Revenue Proceedings. Table of IRS General Counsel Memoranda. Table of IRS Private Letter Rulings. Table of IRS Technical Advice Memoranda. Table of Cases. Index.
