eConference
2016 Higher Education Taxation eConference
Contains material from Jun 2016
2016 Higher Education Taxation eConference
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The Higher Education Taxation eConference provides a unique opportunity to listen to a forum of college and university tax professionals from around the country as they examine and discuss federal tax issues and compliance, legislative, judicial, regulatory and administrative changes affecting colleges and universities. This year's program features:
- Hear the latest developments in College and University Tax Law, including updates on Congressional activity, IRS initiatives and judicial decisions
- Understand UBIT issues and best practices for reporting, including a practical CFO UBIT Checklist and Toolkit to help you and your CFO be better prepared for filing
- Listen to a discussion about key Tax Issues in Athletic Departments, from both a private and public institution perspective
- Listen to a discussion about commonly missed or misinterpreted fringe benefits provided by colleges and universities
- Review worker classifications and current IRS factors, tax and non-tax related consequences of misclassification, and best practices for ensuring compliance
- Take a look at public charity classifications and models for charitable giving at colleges and universities
- Explore Tax and Regulatory Considerations for International Activities
- Hear case studies on Non-Resident Alien Tax Issues
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1.
Advocacy and Political Campaign Activities in the University Setting (Jun 2016)
Laura E. Butzel
0.75
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9 pgs
Session 1 —46 mins
Advocacy and Political Campaign Activities in the University Setting (Jun 2016)
A look at the Internal Revenue Code’s prohibition against campaign intervention under Section 501(c)(3) of the Code including when faculty and student speech is attributed to universities.
Originally presented: Jun 2016 Higher Education Taxation Institute
Laura E. Butzel,
Patterson Belknap Webb & Tyler LLP - New York, NY
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2.
Privileged Communications for Attorneys and CPAs (Jun 2016)
Benjamin Davidson
0.50
0.50
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9 pgs
Session 2 —29 mins
Privileged Communications for Attorneys and CPAs (Jun 2016)
Learn how to protect the federal tax advice you provide with the tax-practitioner privilege, including best practices and pitfalls for outside and in-house advisors.
Originally presented: Jun 2016 Higher Education Taxation Institute
Benjamin Davidson,
Stanford University - Palo Alto, CA
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3.
Understanding Public Charity Classifications (Jun 2016)
Joel Levenson, Mike Sorrells
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Session 3 —56 mins
Understanding Public Charity Classifications (Jun 2016)
An overview of the differing public charity classifications and attributes of each.
Originally presented: Jun 2016 Higher Education Taxation Institute
Joel Levenson,
University of Central Florida - Orlando, FL
Mike Sorrells,
BDO USA, LLP - McLean, VA
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4.
Measuring Private Business Use (Jun 2016)
Alan Bond, Kelly Farmer
0.75
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Session 4 —44 mins
Measuring Private Business Use (Jun 2016)
Gain insight on private business use concepts relating to tax-exempt debt and discuss the various nuances of making a private use calculation.
Originally presented: Jun 2016 Higher Education Taxation Institute
Alan Bond,
BLX Group - New York, NY
Kelly Farmer,
University of Minnesota - Minneapolis, MN
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5.
Charitable Giving (Jun 2016)
Joseph R. Irvine, Sean P. Scally, Kyle R. ZumBerge
1.00
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Session 5 —60 mins
Charitable Giving (Jun 2016)
A discussion of how tax and development departments can work together to maximize charitable giving, including what processes should be in place to ensure that donors receive accurate information; how to prevent development officers from making promises they cannot keep; and how to ensure that gift agreements and charitable trusts receive proper review.
Originally presented: Jun 2016 Higher Education Taxation Institute
Joseph R. Irvine,
The Ohio State University - Columbus, OH
Sean P. Scally,
Vanderbilt University and Medical Center - Nashville, TN
Kyle R. ZumBerge,
The University of Texas System Office of General Counsel - Austin, TX
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6.
Recent Developments in College and University Tax Law (Jun 2016)
Bertrand M. Harding Jr., Edward J. Jennings
1.00
0.00
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9 pgs
Session 6 —62 mins
Recent Developments in College and University Tax Law (Jun 2016)
Review recent tax law developments that affect institutions of higher education, including updates on Congressional activity, IRS rulings and other guidance, and judicial decisions.
Originally presented: Jun 2016 Higher Education Taxation Institute
Bertrand M. Harding Jr.,
Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
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7.
Taxation of Common Higher Education Fringe Benefits (Jun 2016)
Donald E. Rich Jr., Kathleen R. Snell, Edward Zavodny
1.00
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Session 7 —57 mins
Taxation of Common Higher Education Fringe Benefits (Jun 2016)
A discussion of commonly missed and misinterpreted fringe benefits provided by colleges and universities, including current IRS positions and issues raised during payroll audits.
Originally presented: Jun 2016 Higher Education Taxation Institute
Donald E. Rich Jr.,
KPMG LLP - Greensboro, NC
Kathleen R. Snell,
University of Vermont - Burlington, VT
Edward Zavodny,
Texas A&M University - College Station, TX
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8.
Dealing with Multi-State Compliance Issues and Employment Taxes (Jun 2016)
Terri Burdine, Joel Levenson, Andrienne Mays
0.75
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Session 8 —47 mins
Dealing with Multi-State Compliance Issues and Employment Taxes (Jun 2016)
Discussion of the often overlooked compliance requirements and consequences of having a presence outside of your home state.
Originally presented: Jun 2016 Higher Education Taxation Institute
Terri Burdine,
RSM US LLP - Melbourne, FL
Joel Levenson,
University of Central Florida - Orlando, FL
Andrienne Mays,
RSM US LLP - Raleigh, NC
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9.
Worker Classifications (Jun 2016)
Bertrand M. Harding Jr., Bob Schirmer, Amy Goodreau Williams
1.00
0.00
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8 pgs
Session 9 —58 mins
Worker Classifications (Jun 2016)
The misclassification of workers continues to be an area of IRS scrutiny. Review current IRS classification factors, tax and non-tax related consequences of misclassification of workers as well as best practices for ensuring compliance.
Originally presented: Jun 2016 Higher Education Taxation Institute
Bertrand M. Harding Jr.,
Law Offices of Bertrand M. Harding Jr. - Alexandria, VA
Bob Schirmer,
Brigham Young University - Provo, UT
Amy Goodreau Williams,
Duke University - Durham, NC
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10.
Legislative Challenges Facing Colleges and Universities (Jun 2016)
Richard A. Grafmeyer
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Session 10 —39 mins
Legislative Challenges Facing Colleges and Universities (Jun 2016)
A look from inside the beltway at how Congress is examining exempt organizations (including higher education institutions) and focusing on endowments, investment issues, UBIT, donor advised funds, and the impact corporate integration and other tax reform proposals will have on exempt organizations.
Originally presented: Jun 2016 Higher Education Taxation Institute
Richard A. Grafmeyer,
Capitol Tax Partners - Washington, DC
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11.
Nonresident Alien Tax Issues--Digging Deeper (Jun 2016)
Donna Kepley
1.00
0.00
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7 pgs
Session 11 —60 mins
Nonresident Alien Tax Issues--Digging Deeper (Jun 2016)
Understand the specifics of making certain payments to nonresident alien individuals and entities, from the invitation to the reporting. Participants are encouraged to submit “case studies” from situations they encounter at their institution, including payment details and contracts (of course, with any identifying information omitted). A selection of relevant case studies will be used to drill down to how that payment should be treated with respect to federal tax withholding and reporting. Case studies must be submitted directly to UT Law CLE at conferenceqa@utcle.org no later than May 10, 2016.
Originally presented: Jun 2016 Higher Education Taxation Institute
Donna Kepley,
Arctic International LLC - Austin, TX
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12.
Tax and Regulatory Considerations with International Activities (Jun 2016)
Bob Lammey, John R. Barrett, Julia Shanahan
1.00
0.00
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Session 12 —58 mins
Tax and Regulatory Considerations with International Activities (Jun 2016)
International activities of the university can trigger additional tax and regulatory reporting requirements in both the U.S. and the host country. Explore the most common tax and regulatory considerations for academic and research activities abroad.
Originally presented: Jun 2016 Higher Education Taxation Institute
Bob Lammey,
Ernst & Young LLP
John R. Barrett,
University of California System - Oakland, CA
Julia Shanahan,
Columbia University - New York, NY
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13.
Taxation of Investments (Jun 2016)
Richard A. Speizman, Jodi R. Kessler, Amy Goodreau Williams
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Session 13 —59 mins
Taxation of Investments (Jun 2016)
A look at the taxation of investments held by colleges and universities—both directly and through different investment vehicles—the related reporting requirements, and some of the challenges and pitfalls facing those responsible for compliance in this area.
Originally presented: Jun 2016 Higher Education Taxation Institute
Richard A. Speizman,
KPMG LLP - Washington, DC
Jodi R. Kessler,
Massachusetts Institute of Technology - Cambridge, MA
Amy Goodreau Williams,
Duke University - Durham, NC
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14.
Regulating Tax Practitioners:“Ch-ch-ch-changes, Turn and Face the Strange” (Jun 2016)
Linda Galler, Christopher S. Rizek
1.00
1.00
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Session 14 —59 mins
Regulating Tax Practitioners:“Ch-ch-ch-changes, Turn and Face the Strange” (Jun 2016)
An examination and discussion of recent developments in the regulation of tax practice and tax ethics, including scope of Circular 230, privilege/confidentiality and whistleblowing, among others.
Originally presented: Jun 2016 Higher Education Taxation Institute
Linda Galler,
Maurice A. Deane School of Law at Hofstra University - Hempstead, NY
Christopher S. Rizek,
Caplin & Drysdale, Chartered - Washington, DC
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15.
A Riddle Wrapped in a Mystery Inside an Enigma—Perhaps There is a Key: Tax Issues Facing Athletics Departments (Jun 2016)
Edward J. Jennings, Joseph R. Irvine, Bob Schirmer, Kyle R. ZumBerge
1.00
0.00
0.00
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5 pgs
Session 15 —58 mins
A Riddle Wrapped in a Mystery Inside an Enigma—Perhaps There is a Key: Tax Issues Facing Athletics Departments (Jun 2016)
A panel of experts discuss their experiences in dealing with their Athletics departments, including a broad range of issues and possible risks. Gain strategies for developing better working relationships with those in your Athletics departments, and how to enhance approaches and processes to better manage resulting risks.
Originally presented: Jun 2016 Higher Education Taxation Institute
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
Joseph R. Irvine,
The Ohio State University - Columbus, OH
Bob Schirmer,
Brigham Young University - Provo, UT
Kyle R. ZumBerge,
The University of Texas System Office of General Counsel - Austin, TX
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16.
Tax Issues that Impact University Incubators and Venture Capital Funds (Jun 2016)
Benjamin Davidson, Robert W. Friz
1.00
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Session 16 —60 mins
Tax Issues that Impact University Incubators and Venture Capital Funds (Jun 2016)
University involvement in startups is on the rise. Examine the tax considerations in incubating or investing in your students’ and faculty’s companies.
Originally presented: Jun 2016 Higher Education Taxation Institute
Benjamin Davidson,
Stanford University - Palo Alto, CA
Robert W. Friz,
PwC - Philadelphia, PA
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17.
UBIT Issues and Reporting (Jun 2016)
John R. Barrett, Jackie Coburn
1.00
0.00
0.00
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Session 17 —59 mins
UBIT Issues and Reporting (Jun 2016)
An interactive discussion on key UBIT issues that keep you up at night, covering a range of topics from A to Z: athletics, alternative investments, best practices, data gathering, expense allocations, partnership investments, research, NOL’s, sponsorships, to zeroing in on risk. Participants are encouraged to submit questions in advance to conferenceqa@utcle.org.
Originally presented: Jun 2016 Higher Education Taxation Institute
John R. Barrett,
University of California System - Oakland, CA
Jackie Coburn,
CPA, Crowe Horwath LLP - Dallas, TX
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18.
CFO UBIT Checklist and Toolkit (Jun 2016)
Edward J. Jennings
1.00
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Session 18 —60 mins
CFO UBIT Checklist and Toolkit (Jun 2016)
A UBIT checklist, which is best completed when filing the Form 990-T (the annual income tax return for nonprofits), may help the signer (typically the CFO) and other executives to understand and appreciate UBIT at your institution, and to take comfort in the proper management and reporting of its federal income tax liabilities. The checklist should summarize the institution’s current UBIT situation and its overall long-term position, as well as analyze the risks and impact of high-profile unrelated activities. Learn ways to utilize a UBIT checklist and modify or tailor it to meet the needs of your institution.
Originally presented: Jun 2016 Higher Education Taxation Institute
Edward J. Jennings,
University of Michigan - Ann Arbor, MI