eConference
2017 Higher Education Taxation Essentials eConference
Contains material from Jun 2017
2017 Higher Education Taxation Essentials eConference
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The ideal introduction for new entrants to the field and the perfect refresher for seasoned practitioners, Higher Education Taxation Essentials provides an overview in key areas such as UBIT; payment of scholarships, fellowships, stipends and honoraria; charitable contributions; and tax-exempt bonds.
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1.
UBIT Essentials (Jun 2017)
Tracy Paglia, Kyle R. ZumBerge
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Session 1
—45 mins
UBIT Essentials (Jun 2017)
Your university maybe liable for income taxes from business activities unrelated to its tax-exempt purpose or mission. Deciding what activity is taxable can be complicated, explore the analytical framework for making informed taxability decisions. Learn to employ the three-prong UBIT test, statutory exceptions, and statutory exclusions to activities commonly experienced at universities including merchandise sales, research, licensing, leasing property to controlled entities, sponsorship, advertising, leasing facilities, and investment income.
Originally presented: Jun 2017 Higher Education Taxation Essentials
Tracy Paglia,
Moss Adams LLP - Stockton, CA
Kyle R. ZumBerge,
The University of Texas System Office of General Counsel - Austin, TX
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2.
People Payments (Jun 2017)
Joel Levenson, Julia Shanahan
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Session 2
—45 mins
People Payments (Jun 2017)
Higher Education payments can present tax challenges in a variety of areas. Understanding the payment terminology used in higher education and ensuring tax compliance is a difficult task. Review different types of payments made to individuals, and discuss the associated tax compliance.
Originally presented: Jun 2017 Higher Education Taxation Essentials
Joel Levenson,
University of Central Florida - Orlando, FL
Julia Shanahan,
Columbia University - New York, NY
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3.
Charitable Contributions Essentials (Jun 2017)
John R. Barrett, Jodi R. Kessler
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Session 3
—43 mins
Charitable Contributions Essentials (Jun 2017)
Hear an overview of bona fide transfers of money or property, permissible donees, and IRS Section 170 substantiation and documentation requirements. Explore examples of common donations at colleges and universities, such as athletic event tickets, seats, and receipt of low-cost items.
Originally presented: Jun 2017 Higher Education Taxation Essentials
John R. Barrett,
University of California System - Oakland, CA
Jodi R. Kessler,
Massachusetts Institute of Technology - Cambridge, MA
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4.
Tax-Exempt Bond Essentials (Jun 2017)
Marc R. Berger, Kelly Farmer
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Session 4
—44 mins
Tax-Exempt Bond Essentials (Jun 2017)
Examine relevant areas and issues arising from a tax-exempt bond issuance; including the reasons organizations issue tax-exempt bonds, the rules relating to private use of tax-exempt bond proceeds, the importance of adopting post-issuance compliance procedures, and recent IRS guidance affecting tax-exempt bonds.
Originally presented: Jun 2017 Higher Education Taxation Essentials
Marc R. Berger,
BDO USA, LLP - McLean, VA
Kelly Farmer,
University of Minnesota System - Minneapolis, MN