2026 Legislative and Policy Updates Impacting Higher Education Taxation

Hear a timely and insightful discussion exploring key legislative developments—both proposed and recently enacted—that are shaping the taxation landscape for higher education institutions in the year ahead.

Includes: Video Captions Audio Transcript No Materials

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 7/31/2027
  • 2026 Legislative and Policy Updates Impacting Higher Education Taxation
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A New Landscape of Strategic Alliances: Structuring Transactions with Donors, Faculty, and Commercial Partners

This session uses case studies to examine how universities can structure transactions with donors, faculty, and commercial partners, with an emphasis on tax law compliance and the practical implications of alternative structures. Using real-world scenarios, compare choices among structuring alternatives and discuss protections universities can, and should, build into these arrangements. Topics include preserving tax-exempt status, avoiding private benefit and inurement, managing unrelated business taxable income, navigating the IRS joint venture rules, ensuring compliance with tax-exempt bonds, and IRS Form 990 reporting.

Includes: Video Captions Audio Transcript Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 7/31/2027
  • A New Landscape of Strategic Alliances: Structuring Transactions with Donors, Faculty, and Commercial Partners
    Not yet rated
$75   Add to Cart

Advanced UBI and Complex Issues

This advanced session builds on the foundational overview to examine complex UBIT issues facing higher education institutions, including expense allocation methodologies, expense substantiation, and high-risk technical areas that frequently draw scrutiny. Through practical case studies and discussion of planning considerations, this presentation explores sophisticated compliance challenges and strategic approaches that institutions are confronting in today’s enforcement environment.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2027
  • Advanced UBI and Complex Issues
    Not yet rated
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Bond Issuance Preparedness: New Money and Refundings Done Right

As interest rates and market dynamics continue to shift, issuers and borrowers of tax-exempt bonds must be proactive and strategic in preparing for upcoming financings, whether for new money or refunding. This session offers a practical overview of key considerations and essential documentation for a successful bond issuance. Topics include the importance of accurate arbitrage rebate and private business use calculations for refundings, strategies for planning and timing capital projects, best practices for reimbursement resolutions, and guidance on permitted investments to ensure compliance and flexibility.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 0.50 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2027
  • Bond Issuance Preparedness: New Money and Refundings Done Right
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Executive Contracts and 4960 Rules

In negotiating executive compensation agreements for tax-exempt entity executives, this presentation discusses some tax issues that may not come up in for-profit entities--most longer-term retirement, reward, or retention programs; executive fringe benefits (housing, cars, tuition-free benefits for family members, life insurance, post-retirement health, country clubs, spousal travel, board travel, security, etc.); a possible future separation agreement. In negotiating a compensation package, an entity needs to keep an eye on how these benefits and payments will “play together” under section 4960 (and for W-2 timing). This may include charting expected increases in pay, the value of benefits, and separation agreements, along with the possible use of various substantial risks of forfeiture structures to help balance the entity’s need for retention and incentives and the executive’s need to generally feel secure and rewarded.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 7/31/2027
  • Executive Contracts and 4960 Rules
    Not yet rated
$75   Add to Cart

NIL: Legal, Tax, and Financial Updates (2026)

Name, Image, and Likeness (NIL) continues to reshape the legal, tax, and financial landscape of college athletics. This session provides a practical and timely update on NIL developments as they stand in 2026, with a focus on tax treatment, compliance obligations, and emerging institutional risks.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 7/31/2027
  • NIL: Legal, Tax, and Financial Updates (2026)
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Recent Developments in College and University Tax Law (2026)

Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements.

Includes: Video Captions Audio Transcript Paper Slides

  • Total Credit Hours:
  • 1.25 hrs
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 7/31/2027
  • Recent Developments in College and University Tax Law (2026)
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Sleeper Provisions in the One Big Beautiful Bill

In this presentation, the panel walks through the new rules and requirements in OB3 and the less-evident ways they may impact colleges and universities.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2027
  • Sleeper Provisions in the One Big Beautiful Bill
    Not yet rated
$70   Add to Cart

UBI Basics (Jeopardy Edition)

This interactive session provides a practical, foundational overview of Unrelated Business Income (UBI) and Unrelated Business Income Tax (UBIT) as they apply to higher education institutions. Using a Jeopardy-style format, participants will test and build their knowledge of core concepts such as the statutory framework, the three-part UBI test, common university revenue streams, key exceptions and exclusions, and Form 990-T fundamentals.

Includes: Video Captions Audio Transcript Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2027
  • UBI Basics (Jeopardy Edition)
    Not yet rated
$70   Add to Cart

Advocacy Unlocked: A Masterclass for Mission-Driven Change

Advocacy is one of the most powerful tools nonprofits have to drive lasting change, but for many organizations it can be daunting to navigate. In this interactive session, participants learn how to harness lobbying and other types of advocacy initiatives in support of their organization's mission, while remaining in compliance with the local, state, and federal rules that apply to these activities.

Includes: Audio Transcript Paper Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Advocacy Unlocked: A Masterclass for Mission-Driven Change
    4.88 out of 5 stars
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$95   Add to Cart

Artificial Intelligence: Practical Steps for Nonprofits to Take

Artificial intelligence is reshaping how nonprofits operate—but what should you actually do about it? This session explores practical steps for today, next quarter, and next year. Panelists demystify AI’s current uses and limitations, share examples of approaches and tools that work (and those that don’t), and discuss how nonprofits can harness AI responsibly to advance their missions while managing emerging risks.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr | 0.50 Ethics
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Artificial Intelligence: Practical Steps for Nonprofits to Take
    4.3 out of 5 stars
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$75   Add to Cart

Case Studies for Nonprofit Organizations: Governmental Inquiries and Whistleblower Complaints

Session 1: Case Study: Governmental Inquiries and Investigations - Although private foundations and other nonprofits prepare for and may anticipate IRS audits, nonprofits are now facing a broader and more dynamic range of governmental interactions and inquiries. Explore other types of federal scrutiny and investigations that may impact private foundations and other nonprofits—including executive orders, DOJ investigations, and congressional inquiries. Examine how to navigate each type of inquiry through case studies. Session 2: Case Study: Whistleblower Complaints - Explore whistleblower protections, regulatory oversight, and emerging fraud trends impacting nonprofit organizations. Through various examples and case studies, examine how effective governance, compliance controls, and investigative responses may prevent misconduct and strengthen organizational integrity.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Case Studies for Nonprofit Organizations: Governmental Inquiries and Whistleblower Complaints
    3.75 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
$95   Add to Cart

Commercial Activities: Structure Options and Associated Tax Considerations

Nonprofits increasingly engage in commercial activities to support their missions—but how should these ventures be structured? This session covers practical options for organizing commercial operations, from entity selection to managing unrelated business income, along with key tax considerations that drive compliance and long-term success.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 3/31/2027
  • Commercial Activities: Structure Options and Associated Tax Considerations
    5 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
$70   Add to Cart

Compliance and Operational Considerations for Maintaining Tax-Exempt Status

This presentation explores several key, general compliance requirements in connection with maintaining (after already having initially obtained) tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. More specifically and time permitting, the conversation touches upon recurring filings, the operational test, unrelated business income, private benefit, private inurement, and more.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Compliance and Operational Considerations for Maintaining Tax-Exempt Status
    4 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
$75   Add to Cart

DAFs, Fiscal Sponsors, Supporting Organizations and Other Charitable Giving Intermediaries

This panel discussion explores popular vehicles that facilitate indirect giving between donors and end-recipient charities or charitable causes. Through interactive case studies, the panel provides legal and practical guidance about the structure, pros and cons of each vehicle to help donors and their advisors choose the vehicle that is best for them.

Includes: Audio Transcript Paper Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 3/31/2027
  • DAFs, Fiscal Sponsors, Supporting Organizations and Other Charitable Giving Intermediaries
    5 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.

    Great, informative course!

$70   Add to Cart

Decision Points and Strategies in the Formation and Tax-Exemption of New Entities

Learn more about the strategies and decisions points that should be considered when establishing a new tax-exempt organization. Specifically, explore what organizations need to know to qualify for recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, including an overview of the application process, the different bases for obtaining exemption, and the different types of tax-exempt organizations from an attorney and accountant perspective. Also, gain insight into the different types of entities that can be used to carry out exempt activities and the factors that should be considered when selecting among them.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Decision Points and Strategies in the Formation and Tax-Exemption of New Entities
    4.38 out of 5 stars
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$75   Add to Cart

Demystifying the IRS, Treasury, and the Tax Policy Process (2026)

Practitioners deal daily with many state and federal laws governing charity operations – but where do they come from? Where do they intersect? How have they changed over time? This presentation takes a bird’s-eye view of the laws regulating charities and highlights major developments over the past 50 years.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Demystifying the IRS, Treasury, and the Tax Policy Process (2026)
    Not yet rated
$75   Add to Cart

Form 990 and Form 990-PF: Unlocking the Mysteries

This session covers the fundamentals of the Form 990 and Form 990-PF, with an emphasis on the essential information that every director, officer, fundraiser, and staff member must understand. Learn how these information returns are simultaneously a public relations tool for potential donors and a compliance roadmap, both internally (for staff) and externally (for regulators).

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Form 990 and Form 990-PF: Unlocking the Mysteries
    4 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
$75   Add to Cart

Fundraising Fundamentals and Managing Gifts

Session 1: Fundraising Fundamentals: How to Enhance Donor Relationships While Staying Compliant - Discuss the importance of gift acceptance/naming rights policies, legal and operational factors to consider when hiring external fundraisers, and the lifecycle of donor engagement. Session 2: Managing Gifts: Policies, Procedures, and Practical Tips - Charitable gifts are the lifeblood of nonprofits, but receiving and managing donations can present ongoing compliance challenges. Discuss key policies relating to the acceptance and use of donations, as well as traps for the unwary.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Fundraising Fundamentals and Managing Gifts
    3.25 out of 5 stars
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    Wish there had been video

$95   Add to Cart

Intermediaries: Options, Pros, and Cons

Intermediaries, used properly, can be powerful tools to enable foundations, charities, and donors to achieve their goals, enhance their effectiveness, and be more efficient. These, and other advantages, have led to increased interest and use of intermediaries. Whether you are new to working with intermediaries, have been at it for years, or even if you are an intermediary, this session examines different types of intermediaries and how people commonly work with them. Also, discuss the advantages and trade-offs inherent in the models, risks that can arise, and how to maximize benefits and reduce challenges.

Includes: Audio Transcript Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA, PA
  • TX MCLE credit expires: 3/31/2027
  • Intermediaries: Options, Pros, and Cons
    Not yet rated
$95   Add to Cart