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…

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…

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)