Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

The extent and distribution of charitable contributions by corporations were studied. In addition to a history of giving from 1936 to 1981, information is presented on corporate contributions in 1977 in terms of the distribution of companies (1) by size of contributions, (2) by contributions as percentage of net income, (3) by industry, and (4) by…

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

The types of written information that the largest foundations in the United States voluntarily make available to the public were studied. Of the 208 foundations contacted, 150 were the largest grant-making foundations, 30 were the largest community foundations, and 28 were the largest corporate foundations. The response rate to written and…

In the context of rapid change in European higher education, particularly in the fiscal relationship between states and institutions and institutional demand for more autonomy, the situations of Sweden and Scotland are considered more closely. The paper concludes that the emerging search for nonstate funding and the handling of those revenues pose…

Today many community colleges are faced with a multitude of financial problems that threaten the stability of their educational and operational programs. These problems include decreases in funding, rising costs, outdated funding formulas, and volatile enrollment patterns. The extent to which individual community college leaders understand these…

Offers statistics showing community colleges to be one of the most cost-effective segments of higher education. Compares figures for public and private two- and four-year colleges with respect to tuition; federal, state, and local revenues; appropriations and grants; student financial aid; tax support; per capita government assistance; and…

This statement explains the need for private financial support of state colleges and universities, and suggests that such support makes the difference between adequacy and excellence in higher education. Private support makes available scholarships and loans, increases the distinguished faculty through endowed chairs, builds special facilities,…