eConference
2022 Higher Education Taxation Essentials eConference
Contains material from Aug 2022
2022 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; payments and fringe benefits, 501(c)(3) status, and tax reform basics.
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1.
Introduction to Section 501(c)(3) Status for Colleges and Universities (Aug 2022)
Alexandra O. Mitchell, Preston J. Quesenberry
1.00
0.00
0.00
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Session 1
—60 mins
Introduction to Section 501(c)(3) Status for Colleges and Universities (Aug 2022)
Hear a discussion on the specific tax rules governing private colleges and universities and evaluate whether public colleges and universities should pursue or maintain dual status. Discuss Form 990 and Form 990-T filing requirements applicable to colleges and universities and related organizations.
Originally presented: Jun 2022 Higher Education Taxation Essentials
Alexandra O. Mitchell,
RSM US LLP - Washington, DC
Preston J. Quesenberry,
KPMG LLP - Washington, DC
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2.
UBIT Essentials (Aug 2022)
Erin McGlinchey Couture, Julia Shanahan, Kyle R. ZumBerge
1.50
0.00
0.00
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Session 2
—88 mins
UBIT Essentials (Aug 2022)
Your university may conduct business activities unrelated to its tax-exempt mission. Learn to apply the three-prong UBI test, statutory exceptions, and statutory exclusions to activities common at college and university campuses. Hear a basic overview of expense allocation rules, siloing and other hot topics related to UBI reporting.
Originally presented: Jun 2022 Higher Education Taxation Essentials
Erin McGlinchey Couture,
Grant Thornton LLP - Boston, MA
Julia Shanahan,
Columbia University - New York, NY
Kyle R. ZumBerge,
The University of Texas Accounting and Financial Management - Austin, TX
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3.
Charitable Contributions (Aug 2022)
Joseph R. Irvine
0.75
0.00
0.00
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Session 3
—45 mins
Charitable Contributions (Aug 2022)
A discussion on the basic definition of a charitable contribution and some of the issues related to charitable gifts. Information on the charitable gift receipting rules will also be included.
Originally presented: Jun 2022 Higher Education Taxation Essentials
Joseph R. Irvine,
The Ohio State University - Columbus, OH
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4.
People Payments and Fringe Benefits (Aug 2022)
Joel Levenson, Tracy Paglia
1.25
0.00
0.00
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Session 4
—75 mins
People Payments and Fringe Benefits (Aug 2022)
Universities frequently receive requests to pay individuals for various reasons. This session will provide insight on the proper classification of a wide range of payment requests a tax director will encounter along with discussion of their reporting requirements.
Originally presented: Jun 2022 Higher Education Taxation Essentials
Joel Levenson,
University of Central Florida - Orlando, FL
Tracy Paglia,
Moss Adams LLP - Stockton, CA
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5.
Bond Essentials (Aug 2022)
Alan Bond, Barbara Jane League
0.50
0.00
0.00
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Session 5
—31 mins
Bond Essentials (Aug 2022)
An overview of the IRS rules and regulations relating to tax-exempt debt, including private business use and arbitrage and yield restriction. Understanding the rules can help organizations more effectively manage the investment of their bond proceeds and the use of their bond-financed facilities, while avoiding potential IRS hazards associated with noncompliance.
Originally presented: Jun 2022 Higher Education Taxation Essentials
Alan Bond,
BLX Group - New York, NY
Barbara Jane League,
Orrick - Houston, TX