An examination is made into the eroding financial health of intercollegiate athletic programs, especially at the Division I level of the National Collegiate Athletic Association (NCAA), that was determined to have come about as a product of standard practices and policies. The question posed is, if Division I college sports have become a large…

Trends on sources of funds and expenditures for U.S. colleges is presented for 1970-1984, based on the Higher Education General Information Survey. Trends in sources of funds for public colleges include: the proportion of revenues derived from tuition rose from 13% in 1975-1976 to 14.9% in 1983-1984; between 1977-1978 and 1983-1984, the share…

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…

Results of the Council for Financial Aid to Education's 1983 survey of 503 companies providing financial support to higher education are summarized and tabulated. Attention is directed to: national trends in corporate pretax net income and contributions; effects of inflation; corporate support in relation to total voluntary support and…

Results of the Council for Financial Aid to Education's 1982 survey of 534 companies providing financial support to higher education are summarized. Attention is directed to: national trends in corporate pretax net income and contributions; inflation; corporate support in relation to total voluntary support and institutional expenditures; the…

This collection of 32 papers focuses on the annual fund as a basic and central part of development programs at schools, colleges, and universities. It describes the fundamental elements of the annual fund from planning to evaluation and sets forth methods of solicitation that reach all the institution's constituencies. Section 1, titled…

Now that the growth period for community colleges is over, and public funding has stabilized or decreased, many colleges are turning to alternative funding sources as a means of financing new projects and maintaining services. Among the funding approaches are the following: (1) grants development, which requires a library of material on funding…

The report contains legal studies on important tax code provisions related to philanthropic giving. This is Volume IV in a five volume series examining the relationship between nonprofit institutions and their donors. Seventeen papers comprise the report. Tax code provisions which are discussed include eligibility for tax exemption; distinctions…

Problems in evaluating the success of an institutional resource development program are examined and suggestions are offered for effective assessment. Such a program is seen as a sequence of events in the artful management of people, from the planning stage to obtaining a financial commitment in writing from persons who want to share their assets…

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.…

Charitable remainder trusts and charitable income trusts are discussed as essentials in any "marketing mix" of gift-giving options. Unitrusts and annuity trusts are described and tax benefits of the charitable income trust are explained. (MLW)

A set of definitions are presented to create common cost and gift reporting standards for fund raisers and business officers at colleges, universities, and independent secondary schools. The objective is to bring clarity and consistency to the gift reporting process. In addition, the standards and management reports formats provide useful tools…

Results of the Council for Financial Aid to Education's 1985 survey of 439 companies providing financial support to higher education are summarized. Attention is directed to: national trends in corporate pretax net income and contributions; inflation; corporate support in relation to total voluntary support and institutional expenditures; the…

Results of the Council for Financial Aid to Education's 1984 survey of 422 companies providing financial support to higher education are summarized. Attention is directed to: national trends in corporate pretax net income and contributions; inflation; corporate support in relation to total voluntary support and institutional expenditures; the…

A nontechnical guide on practical promotional and managerial aspects of deferred giving is presented to aid nonprofit organization executives. Contents include the following topics: types of deferred gifts; organizing the deferred giving program; staffing the program; recognizing the deferred gift prospect (age, past interest in your program,…