eConference
2022 Higher Education Taxation eConference
Contains material from Aug 2022
2022 Higher Education Taxation eConference
Not yet rated
Technical Questions?
512.475.6700
service@utcle.org
The Higher Education Taxation Institute (HETI) provides a unique forum for college and university tax professionals from around the country to examine and discuss federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities.
- Examine recent tax law developments that affect institutions of higher education, including updates on congressional activity, IRS enforcement measures and pronouncements, and judicial decisions.
- Schedule B and Beyond: Donor Privacy and the Power of the State explores the far reaching consequences of the Supreme Court’s decision in Americans for Prosperity v. Bonta for nonprofit organizations.
- Hear learning lessons and current discussion on issues a tax manager should consider surrounding a remote workforce.
- Examine UBIT considerations in three distinct sessions including topics on identifying UBIT on your campus, sponsorships and advertising, and walking through your return.
- Gain insight on the tax issues associated with cryptocurrency; tax exempt bonds, post issuance compliance, and management contracts; nonresident alien tax issues; and much more.
Includes: Video Audio Paper Slides
Preview mode.
You must be signed in, have purchased this eConference,
and the eConference must be active
to have full access.
Preview Sessions
Show session details
1.
Recent Developments in College and University Tax Law (Aug 2022)
Bertrand M. Harding Jr., Edward J. Jennings
1.25
0.00
0.00
Preview Materials
Download session materials for offline use
Session 1
—79 mins
Recent Developments in College and University Tax Law (Aug 2022)
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, and will discuss their impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, international activities, charitable contributions, endowments, and reporting requirements.
Originally presented: Jun 2022 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
Show session details
2.
Schedule B and Beyond: Donor Privacy and the Power of the State (Aug 2022)
Alexander L. Reid
0.50
0.00
0.00
Preview Materials
Download session materials for offline use
Session 2
—30 mins
Schedule B and Beyond: Donor Privacy and the Power of the State (Aug 2022)
The Supreme Court’s decision in Americans for Prosperity v. Bonta is likely to have far reaching consequences. Not only does it call into question the ability of states to compel nonprofits to disclose their donors, it may well cause other nonprofit information reporting to fall outside the powers of the state. The decision builds on and expands the freedom of association, which is a particularly salient right for nonprofit organizations. Will this decision mark the beginning of a new era of pluralism in constitutional jurisprudence? Come find out.
Originally presented: Jun 2022 Higher Education Taxation Institute
Alexander L. Reid,
BakerHostetler - Washington, DC
Show session details
3.
Identifying UBIT on Your Campus (Aug 2022)
Andrew J. Gray, Brian Thomason, Katie Wilkerson
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 3
—58 mins
Identifying UBIT on Your Campus (Aug 2022)
Discuss practical insights into how different universities investigate and discover UBI on their campuses, whether large or small, state or private. Strategies like education, surveys, and building relationships will be explored and resources will be provided to help you get started or improve the process in place at your campus. Discuss ways to review revenue-generating contracts and activities for UBI in addition to sharing example analyses.
Originally presented: Jun 2022 Higher Education Taxation Institute
Andrew J. Gray,
Crowe LLP - Dallas, TX
Brian Thomason,
Chapman University - Orange, CA
Katie Wilkerson,
Texas Tech University - Lubbock, TX
Show session details
4.
Qualified Sponsorship or Advertising: You Make the Call (Aug 2022)
Joseph R. Irvine, Kyle R. ZumBerge
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 4
—61 mins
Qualified Sponsorship or Advertising: You Make the Call (Aug 2022)
Hear the requirements of the qualified sponsorship exception to UBI. After a discussion of the rules and the requirements for satisfying them, review various examples of messages that do and do not qualify for the exclusion.
Originally presented: Jun 2022 Higher Education Taxation Institute
Joseph R. Irvine,
The Ohio State University - Columbus, OH
Kyle R. ZumBerge,
The University of Texas Accounting and Financial Management - Austin, TX
Show session details
5.
Recent Legislative and Policy Developments (Aug 2022)
Richard A. Grafmeyer
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Slides
(pdf)
4 pgs
Session 5
—59 mins
Recent Legislative and Policy Developments (Aug 2022)
Understanding the rationale of congressional policymakers, regarding the decisions they are or will be making, may help organizations in explaining potential tax legislative or regulatory changes to their communities and employees and assist with compliance and communication. This presentation provides unique access and background on congressional and administrative activities in this crazy post-pandemic and war-torn world.
Originally presented: Jun 2022 Higher Education Taxation Institute
Richard A. Grafmeyer,
Capitol Tax Partners - Washington, DC
Show session details
6.
UBIT: Walk Through Your Return (Aug 2022)
Christina Chase, Lauren Haverlock
1.25
0.00
0.00
Preview Materials
Download session materials for offline use
Session 6
—72 mins
UBIT: Walk Through Your Return (Aug 2022)
With complex changes resulting from the TCJA, the complex unrelated business income tax rules have translated to a more complicated corporate tax filing for nonprofits. Explore the new Form 990-T and its supporting schedules to connect the filing to the tax guidance. Analyze the Form 990-T and how common unrelated business income tax revenue streams are reported on the Form. Discuss practical implications of allocating costs across UBI silos. Walk through NOL rules and tracking for multiple silos. Hear best practices for tracking and communicating silos, especially when an organization has alternative investments.
Originally presented: Jun 2022 Higher Education Taxation Institute
Christina Chase,
UCLA Foundation - Los Angeles, CA
Lauren Haverlock,
Moss Adams - Los Angeles, CA
Show session details
7.
Tax Issues Associated with Cryptocurrency and NFTs (Aug 2022)
Sean P. Scally, John Cardone, Brittany Cvetanovich, Jodi R. Kessler
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 7
—61 mins
Tax Issues Associated with Cryptocurrency and NFTs (Aug 2022)
Cryptocurrencies and their digital cousin, Nonfungible Tokens (NFTs), are hot topics! This session provides a robust examination of what they are and how they work, along with their unique tax challenges, for colleges and universities. Topics include the use of these virtual assets as charitable contributions or fundraising tools, the acceptance of cryptocurrency as a form of payment for tuition, fees, sponsored research or other academic support, and considerations of whether to hold or invest in such virtual assets.
Originally presented: Jun 2022 Higher Education Taxation Institute
Sean P. Scally,
Vanderbilt University - Nashville, TN
John Cardone,
RSM US LLP - Washington, DC
Brittany Cvetanovich,
Ropes & Gray - Boston, MA
Jodi R. Kessler,
Massachusetts Institute of Technology - Cambridge, MA
Show session details
8.
Tax-Exempt Bonds, Post Issuance Compliance, and Management Contracts (Aug 2022)
Alan Bond, Edward J. Jennings, Barbara Jane League, Kyle Richard
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 8
—60 mins
Tax-Exempt Bonds, Post Issuance Compliance, and Management Contracts (Aug 2022)
This session will address post-issuance compliance requirements relating to tax-exempt bonds and how to best establish programs, policies, and procedures to avoid tax complications for debt-financed facilities. With a focus on management contracts, including why colleges and universities enter into them; the rules and safe harbors that govern management contracts; how management contracts are to be taken into account in private business use calculations; and what an issuer can do to manage any private business use that might arise from a “nonqualified” management contract, the session will provide the audience with a better understanding of private business use, management contracts, and how to appropriately discuss and address those issues on their campus.
Originally presented: Jun 2022 Higher Education Taxation Institute
Alan Bond,
BLX Group - New York, NY
Edward J. Jennings,
University of Michigan - Ann Arbor, MI
Barbara Jane League,
Orrick - Houston, TX
Kyle Richard,
University of Washington - Seattle, WA
Show session details
9.
4960 A Closer Look (Aug 2022)
Glenn Christofides, Ruth M. Madrigal
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Paper
(pdf)
4 pgs
Session 9
—59 mins
4960 A Closer Look (Aug 2022)
A brief summary of the basic mechanics of Section 4960 followed by an examination of complexities of administering compliance within an institution, commonly overlooked benefits that must be taken into account when evaluating compensation and remuneration, and discussion of certain challenges when determining an institution’s pool of “covered employees.”
Originally presented: Jun 2022 Higher Education Taxation Institute
Glenn Christofides,
Rutgers University - Piscataway, NJ
Ruth M. Madrigal,
KPMG LLP - Washington, DC
Show session details
10.
Hybrid or Remote Workplace Issues that Touch Tax (Aug 2022)
Jodi R. Kessler, Joel Levenson
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Slides
(pdf)
6 pgs
Session 10
—60 mins
Hybrid or Remote Workplace Issues that Touch Tax (Aug 2022)
As institutions learn lessons from the pandemic on remote working arrangements, often times tax consequences aren’t considered. Hear learning lessons and current discussion on issues a tax manager should consider surrounding a remote workforce.
Originally presented: Jun 2022 Higher Education Taxation Institute
Jodi R. Kessler,
Massachusetts Institute of Technology - Cambridge, MA
Joel Levenson,
University of Central Florida - Orlando, FL
Show session details
11.
Nonresident Alien Tax Updates (Aug 2022)
Donna Kepley
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 11
—60 mins
Nonresident Alien Tax Updates (Aug 2022)
Update on recent issues related to payments to foreign nationals and foreign entities, including forms, sourcing, and income tax treaty issues. Gain insight on: What questions to ask; Which forms to collect; How much tax to withhold; What to report; Which information to maintain; and What are your institution’s responsibilities.
Originally presented: Jun 2022 Higher Education Taxation Institute
Donna Kepley,
Arctic International LLC - Austin, TX
Show session details
12.
Navigating the Challenges of the IRS (Aug 2022)
Robert W. Friz, MaryAnn Piccolo
0.75
0.00
0.00
Preview Materials
Download session materials for offline use
Session 12
—45 mins
Navigating the Challenges of the IRS (Aug 2022)
The past year has continued to present challenges for the IRS, including with resources and administering tax legislative and regulatory provisions. Hear a discussion on the current IRS environment, enforcement initiatives, and practical considerations for effectively interacting with the IRS. Potential IRS audit risks for colleges and universities (including those related to COVID-19) will be addressed, as well as strategies for involving other stakeholders within the institution to promote tax compliance and getting an institution prepared for potential IRS scrutiny.
Originally presented: Jun 2022 Higher Education Taxation Institute
Robert W. Friz,
PwC - Philadelphia, PA
MaryAnn Piccolo,
University of Pennsylvania - Philadelphia, PA
Show session details
13.
Tax, Ethics, and Other Issues in Student-Athlete NIL Deals (Aug 2022)
Amy A. Rodriguez, Julie D. Vannatta
1.00
1.00
0.00
Preview Materials
Download session materials for offline use
Session 13
—60 mins
Tax, Ethics, and Other Issues in Student-Athlete NIL Deals (Aug 2022)
Colleges and universities have a complicated role in the rapidly evolving world of student-athlete NIL deals. Explore some of the issues that colleges and universities need to consider, including tricky questions about how to support student-athletes’ efforts to secure NIL deals while also protecting the institution.
Originally presented: Jun 2022 Higher Education Taxation Institute
Amy A. Rodriguez,
Adler & Colvin - San Francisco, CA
Julie D. Vannatta,
The Ohio State University, Retired - Columbus, OH