
ERIC Number: EJ543001
Record Type: CIJE
Publication Date: 1997
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0013-1873
EISSN: N/A
UBIT Issues for Colleges and Universities.
Roady, Celia
Educational Record, v78 n1 p25-27 Win 1997
College and university liability for unrelated business income tax (UBIT) is increasing as institutions embrace new income-producing possibilities, such as facility rentals, management contracts, affinity credit cards, exclusivity arrangements for sales on campus, and alumni travel programs. Common tax and legal issues related to these arrangements are discussed. (MSE)
Descriptors: Alumni, Ancillary School Services, College Administration, College Buildings, Compliance (Legal), Court Litigation, Credit (Finance), Higher Education, Income, Legal Responsibility, Privatization, Program Administration, School Business Relationship, School Responsibility, Taxes, Travel
Publication Type: Reports - Descriptive; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A