A study of instructional costs in a large university focuses on graduate education, draws inferences about the economic costs of incremental or marginal enrollments, and examines how the costs facing faculty differ from those incurred by the administration and the state legislature. (MSE)

Reported is a study of research programs within the University of North Carolina that provided the basic information needed in the preparation of an official policies and procedures statement. Contents include: (1) an inventory of research being conducted; (2) an assessment of various classification schemes for accounting and reporting the…

With a modest endowment and much vision, USC is catching up with its prestigious rivals. Its growth period is reviewed and current administration, financial status, and recruitment efforts are described. (LBH)

Rutgers has entered the development business by leasing land to the private sector for a term sufficient to generate investment interest, but short enough to guarantee the use of the land by future generations of the University. The developer selection process and the review and approval process are reported. (JMD)

Six forms of privatization of higher education are examined: universities run as completely commercial organizations; universities as nonprofit trusts; public universities receiving a significant portion of income from tuition; public universities receiving a significant portion of income from other private sources; public universities contracting…

Ways in which the external financial disclosures by universities may evaluate institutional economic viability are demonstrated. It is argued that the evaluation should take into account the effect of inflation and activity level. The evaluation model requires several years' information about revenues (general operating fund), the impact of…

Price indices related to specific expenditure categories are necessary for realistic budget projections in higher education. Given the erratic inflationary behavior of the past seven years, and the uniqueness of higher education expenditures, realistic inflation prediction requires a balanced combination of analytic forecasting and intuitive…

In July 1973, Montana adopted a new constitution that gave the Board of Regents greater autonomy in directing the Montana University System. The purposes of the move were: (1) to remove as much as possible the governance of higher education from the sometimes capricious influence of politics, and (2) to attempt to insure the development of a…

Accurate enrollment forecasts are a prerequisite for reliable budget projections. This is because tuition payments make up a significant portion of a university's revenue, and anticipated revenue is the immediate constraint on current operating expenditures. Accurate forecasts are even more critical to revenue projections when a university's…

This single-volume reference describes in detail the federal tax laws governing income tax exemption for qualified organizations. All categories of tax-exempt organizations are treated, as well as many related subjects, providing the conditions and requirements for protecting a tax-exempt status. Organized according to the subject's major…