There's an urban legend which holds that community college graduates who go on to earn degrees at other institutions develop a stronger loyalty to the college that granted their highest degree. Perpetuating this legend is a limiting belief that keeps fundraising professionals from taking necessary steps to fully develop the potential that exists…

Many efforts have helped increase the number of women and ethnic minorities in college presidencies the past two decades, but Asian Americans have not kept pace with other historically underrepresented demographics. In fact, Asian American presidents are barely replacing themselves on the national landscape as they retire. This fact appears even…

The effects of the October 1987 stock market crash on older faculty pension funds, gifts and capital drives, endowment funds, and foundation losses and cutbacks are examined. (MSE)

While the changes facing dental education are greater than ever, skillful planning will allow appropriate response. This will require reevaluation of faculty costs and resources. Cost containment measures could include early retirement programs, decreasing underutilized staff, and maximizing productivity. Income increases could be realized through…

The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

Increasingly, colleges and universities are establishing retirement communities on or near campus to attract active and generous alumni. The communities provide opportunities for continuing education and intergenerational contact. The working relationships between institutions and retirement communities are varied. Suggestions are made for…

This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…

The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

To cope with changing financial and demographic environments, colleges are encouraged to change management strategies. Suggestions are made for policy formation and improved use of human and material resources in the areas of fiscal management, student recruitment, staffing, campus management, academic programing, and links with business,…

As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)