University of Texas School of Law

eConference

2019 Higher Education Taxation Essentials eConference

Contains material from Jul 2019

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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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Total Credit Hours:
5.00     Credit Info

TX MCLE credit expires: 6/30/2020

Includes: Audio Paper Slides

$125  

Preview Sessions
Credit Hours
1. UBIT Essentials (Jul 2019)

Laura Kalick, Esq., Michelle L'Etang, Tracy Paglia

1.50 0.00 0.00 1.50  

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Audio (mp3) 88 mins
Slides (pdf) 21 pgs

SESSION 1 — 88 mins, credit 1.50

Session 1:

UBIT Essentials (Jul 2019)

Your university may conduct business activities unrelated to its tax-exempt purpose or mission. Learn to apply the three-prong UBI test, statutory exceptions, and statutory exclusions to activities common at college and university campuses. We’ll build the case for expenses allowed against gross income, and touch briefly on “what’s new” in UBI such as siloing and fringe benefits with more details to come in later sessions.

Originally presented at: Jun 2019 Higher Education Taxation Essentials

Laura Kalick, Esq., Kalick Law LLC - Washington, DC
Michelle L'Etang, University of Alabama - Tuscaloosa, AL
Tracy Paglia, Moss Adams LLP - Stockton, CA

2. Tax-Exempt Bonds Essentials: Managing Private Business Use in Facilities Financed with Tax-Exempt Bonds (Jul 2019)

Joel Levenson, Victoria Ozimek, Brian P. Teaff

1.00 0.00 0.00 1.00  

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Audio (mp3) 61 mins
Slides (pdf) 15 pgs

SESSION 2 — 61 mins, credit 1.00

Session 2:

Tax-Exempt Bonds Essentials: Managing Private Business Use in Facilities Financed with Tax-Exempt Bonds (Jul 2019)

Managing private business use associated with facilities financed with tax-exempt bonds is challenging for institutions of higher education because of the wide variety of agreements that exist with private users, as well as the number of bond issues and facilities to be tracked. Explore various techniques for managing private business use, from avoiding it in the first instance to remediating unexpected use years after bonds have been issued. Discuss allocation rules, qualified management contract rules, remedial actions and new guidance from the Internal Revenue service.

Originally presented at: Jun 2019 Higher Education Taxation Essentials

Joel Levenson, University of Central Florida - Orlando, FL
Victoria Ozimek, Bracewell - Austin, TX
Brian P. Teaff, Bracewell - Houston, TX

3. Charitable Contributions (Jul 2019)

Joseph R. Irvine, Sean P. Scally

1.25 0.00 0.00 1.25  

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Audio (mp3) 75 mins
Paper (pdf) 52 pgs
Slides (pdf) 15 pgs

SESSION 3 — 75 mins, credit 1.25

Session 3:

Charitable Contributions (Jul 2019)

Cover the basics of charitable contributions. Topics include: defining a charitable contribution, proper receipting of charitable contributions, contributions with strings or benefits, and the basic appraisal requirements.

Originally presented at: Jun 2019 Higher Education Taxation Essentials

Joseph R. Irvine, The Ohio State University - Columbus, OH
Sean P. Scally, Vanderbilt University - Nashville, TN

4. People Payments and Fringe Benefits (Jul 2019)

Rebecca Berger, Joel Levenson, Julia Shanahan

1.25 0.00 0.00 1.25  

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You may download session materials
for offline use.

Audio (mp3) 74 mins
Slides (pdf) 14 pgs

SESSION 4 — 74 mins, credit 1.25

Session 4:

People Payments and Fringe Benefits (Jul 2019)

Listen to an overview of the various types of payments that Universities make to employees, students, and others, including fringe benefits, fellowships and scholarships, and non-employee compensation. Gain a better understanding of the taxability and reporting requirements associated with these payments.

Originally presented at: Jun 2019 Higher Education Taxation Essentials

Rebecca Berger, MIT - Cambridge, MA
Joel Levenson, University of Central Florida - Orlando, FL
Julia Shanahan, Columbia University - New York, NY