Materials

2025 Live Conference coming up Jun 5 in Austin. Info and registration »
2025 Materials expected available 3-5 weeks from conference date.

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. This year's conference will be held on a Thursday - Friday date pattern. Highlights : Recent Developments in College and University Tax Law reviews recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Legislative and Policy Update; Playing Defense for 2024 and Preparing for 2025, provides insight into what has been and will be occurring in 2024 regarding taxation of universities, their endowments, and examinations of school conduct and governance policies. Managing UBTI to Infinity and Beyond discusses Form 990-T reporting for both alternative investments and other university operations, including additional issues and forms that have arisen during the post pandemic period, such as debt from lines of credit, rent from unused office space, income from tech transfer, income from investments, and energy tax credits, among others. International Jeopardy is an interactive game of Jeopardy with topics highlighting international issues including; BEPS 2.0, indirect and digital taxes, nexus and triggering permanent establishment, NSPM33, 117 compliance, audit notices, and more! Plus, join faculty, planning committee, and attendees at the Thursday Evening Reception.   

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. Two-part session on the effects, opportunities, and impacts of the Inflation Reduction Act on institutions of higher education. Explore UBTI and UBIT communication and risk management techniques.  Gain insight on the tax issues associated with student and other people payments; joint ventures; sponsored research; nonresident alien tax issues; and much more

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. Join us on Sunday for the Higher Education Taxation Essentials program beginning at noon—a great introduction for those new to the higher education tax field and a perfect refresher for those who aren’t.  

This year’s live webcast of the Higher Education Taxation Institute (HETI) offers a flexible schedule of three partial days with discussions of federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities. Review recent tax law developments that affect the higher education community, such as Congressional legislation, including the pandemic relief acts, IRS enforcement measures and pronouncements as well as judicial decisions. Hear important consideration from both the Counsel’s office and the Accounting department in Worker Classification: An Overview and Current Developments. Explore the “new normal” and how it impacts your institutions responsibilities with the Nonresident Alien Tax Updates. Hear a panel discuss the Remote Workforce in the wake of COVID-19 including balancing talent retention goals and the risk associated with remote arrangements. The panel is open to answering your questions. Please submit any questions to ConferenceQA@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 rulings, and judicial decisions. Learn about the various aspects of international tax compliance and how to apply the principles when conducting business in another country. Explore the recent changes to athletic seating rights, gift acceptance policies and agreements, and other issues related to complex gifts. Discuss the legal and practical implications of qualified transportation fringe benefits. Understand the impact of siloing in reporting UBIT, including how direct activities may be allocated, how investment activities may be handled, and different methods and considerations for both. Visit with program faculty and attendees at the Monday Evening Welcome to Texas BBQ Reception. Join us on Sunday for the Higher Education Taxation Essentials program beginning at noon—a great introduction for those new to the higher education tax field and a perfect refresher for those who aren’t.  

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 rulings, and judicial decisions. Learn how to prepare for an IRS Exempt Organizations examination in light of the new data-driven approach. Explore best practices in managing the tax compliance process related to alternative investments. Review the impact of tax reform on UBIT, including UBIT silo-ing, laws regarding fringe benefits and more. Discuss international transactions including operations in foreign countries, permanent establishment and what’s happening with OECD. Attendees are invited to network with program faculty and attendees at the Monday Evening Reception. Come early on Sunday and attend the Higher Education Taxation Essentials program starting at noon – a great starter for those new to the higher education tax field and a perfect refresher for those who aren’t.

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, including compliance and legislation and judicial, regulatory, and administrative changes affecting colleges and universities. Objectives: Examine recent tax law developments that affect institutions of higher education, including updates on Congressional activity, IRS rulings, and judicial decisions. Hear the current Legislative and Policy Outlook for Colleges and Universities and how Congress is examining exempt organizations. Understand the recently released safe harbors regarding management contracts and tax-exempt bonds. Analyze the complex tax considerations for faculty inventor payments that arise when a university shares revenue from licensing technology. Explore emerging issues around the property tax exemption and recent experiences from private and public institutions Discuss commonly missed or misinterpreted fringe benefits provided by colleges and universities. Examine various types of non-qualified deferred compensation arrangements and the tax rules that apply to them. Get tips and strategies from seasoned campus leaders for operating a university tax department, including a variety of models and structures. Attendees are invited to network with program faculty and attendees at the Sunday Evening Opening Reception. NEW THIS YEAR – come early on Sunday and attend the Higher Education Taxation Essentials program starting at noon – a great starter for those new to the higher education tax field and a perfect refresher for those who aren’t. 

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, legislative, judicial, regulatory and administrative changes affecting colleges and universities. This year's program features: Hear the latest developments in College and University Tax Law, including updates on Congressional activity, IRS initiatives and judicial decisions Understand UBIT issues and best practices for reporting, including a practical CFO UBIT Checklist and Toolkit to help you and your CFO be better prepared for filing Discuss key Tax Issues in Athletic Departments, from both a private and public institution perspective Discuss commonly missed or misinterpreted fringe benefits provided by colleges and universities Review worker classifications and current IRS factors, tax and non-tax related consequences of misclassification, and best practices for ensuring compliance A look at public charity classifications and models for charitable giving at colleges and universities Explore Tax and Regulatory Considerations for International Activities Hear case studies on Non-Resident Alien Tax Issues Earn 1.50 hours of ethics, including a presentation on Regulating Tax Practitioners Network with program faculty and attendees at the Sunday Evening Opening Reception

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, legislative, judicial, regulatory and administrative changes affecting colleges and universities. Don't miss valuable expertise, timely insight into federal tax law developments, as well as numerous networking opportunities.   2015 Institute highlights: Fundamentals of Higher Education Taxation Issues focused series of presentations opens the conference—hear from Richard A. Speizman, KPMG LLP, Washington, DC, Joseph R. Irvine, The Ohio State University, Columbus, OH, Tracy Paglia, Moss Adams LLP, Stockton, CA, and Sean P. Scally, Vanderbilt University and Medical Center, Nashville, TN Learn planning strategies and best practices for addressing FATCA compliance Dig deep into the complexities of nonresident alien tax issues with Donna Kepley, Arctic International LLC, Austin, TX Explore compensation and tax issues in research and technology Review recent tax law developments, including updates on Congressional activity, IRS initiatives and judicial decisions Richard J. Locastro, Gelman, Rosenberg & Freedman, Bethesda, MD, presents Understanding UBIT for Digital and Online Activities Beyond the University: Structuring, Creating and Maintaining Related Entities provides best practices for entity creation, governance, and maintenance Kyle R. ZumBerge, The University of Texas System Office of General Counsel, Austin, TX, moderates a panel discussion on tax issues in athletic departments, from both a private and public institution perspective Edward J. Jennings, University of Michigan, Ann Arbor, MI, provides the UBIT Checklist for the CFO