A court decision that income from a National Collegiate Athletic Association (NCAA) souvenir program was not a "regularly carried on activity" and, therefore, was taxable as business income is discussed. Application of the same principles and standards to university income from advertising activities is considered, and recommendations…

A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

This instructional series is designed to enhance the teaching of U.S. history in middle and junior high school classes. This particular school resource package is comprised of three instructional videos, a teacher utilization video, a poster, and other related print materials. Each 20-minute instructional program focuses on an important issue…

A group of higher education policy experts identified the most pressing federal and state public policy developments likely to be debated in 1995. This report discusses the 10 issues identified: (1) student loan changes; (2) restricted taxpayer support; (3) tax policies; (4) federal support for research and other programs; (5) State Postsecondary…

A number of current issues and initiatives in higher education are highlighted, including impending reauthorization of the Higher Education Act, the need for advocacy of higher education in public policy arenas, a University of Florida program combining accountability and institutional autonomy, and institutional compliance with nonresident alien…