Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

This paper presents results of a study designed to determine whether each university in Florida's State University System (SUS) was being treated fairly by the funding methodologies used by the Legislature and the Board of Regents (BOR). The paper provides an examination of the generational formulas used by the Legislature and the BOR that result…

This report presents results of a study investigating the process used by the Board of Regents (BOR) for developing its legislative budget request, as well as the process used by the BOR for allocating appropriations among the universities. The report also includes an assessment of the extent to which funds are allocated on an equitable basis for…

The 1989-91 biennial budget recommendations for Indiana institutions of higher education are presented in three parts: (1) an overview; (2) a review in detail; and (3) a section of supporting documentation. Part I includes discussions about the demographic changes in the workforce of Indiana, the relationship of education to productivity, and…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 21 provincially-assisted universities of Ontario are presented. The presentation of information using consistent categories and definitions for all universities and colleges in Ontario is explained. In addition to financial data for each institution,…

According to the federal Copyright Remedy Clarification Act of 1990, state colleges and universities can no longer claim Eleventh Amendment immunity against copyright infringement actions. Faculty and administrators must now be especially careful to understand copyright law requirements and limitations, including fair-use defense and remedies…

This report focuses on the group benefits available to Illinois public higher education employees. The study provides a perspective on the range of benefits and the differences in the administration of institutional benefits. Findings reveal the availability of retirement annuities that increase with each 10 years of service; optional retirement…

This report presents 65 data tables on enrollment, degrees conferred, faculty, and financing of West Virginia's 25 public and independent institutions of higher education as of fall 1997. The tables are grouped into four chapters and each chapter begins with relevant definitions. The chapters (with data examples in parentheses) are as follows: (1)…

This essay examines the administration of public multi-campus universities, focusing in particular on central administration and the State University of New York (SUNY) system and on responses to the need for fiscal austerity. Before treatment of the main topic begins, the essay offers a look at five reasons for the suspicion and resentment that…

The report addresses the problems being faced by the state of Alabama's postsecondary educational system during the current recessionary period, and to be expected in the years ahead, and makes recommendations on how these financial burdens can be dealt with while simultaneously increasing educational quality. The report explains that Alabama's…

This digest of a full-length report provides a review of state level budgeting for higher education in terms of the underlying interplay of human and external forces coupled with factors that are present in the budgeting process itself. The environmental context includes historical, political, economic, and demographic factors. These factors…

Retrenchment and reallocation processes at five public colleges and universities were studied: the University of Washington; University of Idaho; University of Michigan, Ann Arbor; Michigan State University; and Seattle Community College District. After an overview of institutional approaches to retrenchment and reallocation, the five individual…

This report reviews the proposed Virginia Higher Education Performance Funding Model. It includes an overview of the proposed funding model, examples of likely funding scenarios (including determination of block grants, assumptions underlying performance funding for four-year and two-year institutions); information on deregulation/decentralization…

College programs winning the 1992 American Association of University Administrators awards for outstanding academic administration during times of fiscal constraint are described briefly. Awards were given for total quality management (Oregon State University), enrollment management (Indiana University), and financial management (Chaffey Community…