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Sponsored Research in Tax-Exempt Facilities
Contains material from Aug 2023
Sponsored Research in Tax-Exempt Facilities
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In today’s economic environment, higher ed institutions are often looking for ways to maximize revenue, recruit and retain faculty, and form relationships with the private sector, and sponsored research and related arrangements often are one of the options considered. Sponsored scientific research, research joint ventures and third-party access occurring in tax-exempt financed facilities may give rise to private business use depending on various factors, including how rights to use intellectual property resulting from the research are managed. Discuss these arrangements, including the difference between basic and applied research and the IRS safe harbor rules relating to sponsored research as provided in Rev Proc 2007-47, within the context of managing overall PBU limits for tax-exempt bonds.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00
- Credit Info
- TX, CA
- Specialization: Tax Law
- TX MCLE credit expires: 8/31/2024
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Sponsored Research in Tax-Exempt Facilities (Aug 2023)
Alan Bond, Charles C. Cardall, Barbara Jane League
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Sponsored Research in Tax-Exempt Facilities (Aug 2023)
In today’s economic environment, higher ed institutions are often looking for ways to maximize revenue, recruit and retain faculty, and form relationships with the private sector, and sponsored research and related arrangements often are one of the options considered. Sponsored scientific research, research joint ventures and third-party access occurring in tax-exempt financed facilities may give rise to private business use depending on various factors, including how rights to use intellectual property resulting from the research are managed. Discuss these arrangements, including the difference between basic and applied research and the IRS safe harbor rules relating to sponsored research as provided in Rev Proc 2007-47, within the context of managing overall PBU limits for tax-exempt bonds.
Originally presented: Jun 2023 Higher Education Taxation Institute
Alan Bond,
BLX Group - New York, NY
Charles C. Cardall,
Orrick, Herrington & Sutcliffe LLP - San Francisco, CA
Barbara Jane League,
Orrick, Herrington & Sutcliffe LLP - Houston, TX