Higher education administrators face challenges related to declining net tuition revenues. Net tuition revenues are sustaining decreases related to tuition discounting and declining enrollments. College and university leaders were interviewed in this qualitative study to determine why it is challenging to reverse narrowing net tuition revenues and…

Outlines the double standards in policies and practices that have accompanied the growth of intercollegiate football. (IR)

Recent developments regarding what constitutes an excludable scholarship or fellowship grant for federal income tax purposes are reviewed. Problem areas include degree candidate stipends, tuition remission, and student loan forgiveness. Conflicting court decisions and contradictory Internal Revenue Service rulings point up need for revision. (JT)

Tuition discounting, the use of institutionally funded grants to help defray students' college costs, came into vogue in the late 1970s and has since become standard practice at U.S. four-year colleges and universities. Institutions use the discounts for a variety of purposes, but generally their use is to manage or tailor enrollment in some…

In the 1980 election year, Cngress is likely to provide taxpayers with some form of tax savings, and observers predict that legislators will begin efforts to modify the Internal Revenue Code to provide more equity, gather more revenues, and serve a number of other purposes that will affect the higher education community. Particularly, higher…