College and University Endowments: Overview, Tax Policy Options, Perspectives

Jeanette O’Brien (Editor)

Series: Education in a Competitive and Globalizing World
BISAC: BUS024000

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Volume 10

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Special issue: Resilience in breaking the cycle of children’s environmental health disparities
Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick

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Colleges and universities maintain endowments to directly support their activities as institutions of higher education. Endowments are typically investment funds, but may also consist of cash or property. Current tax law benefits endowments and the accumulation of endowment assets. Specifically, endowment fund earnings are exempt from federal income tax. Additionally, taxpayers making contributions to college and university endowment funds may be able to deduct the value of their contribution from income subject to tax. The purpose of this book is to provide background information on college and university endowments, and discuss various options for changing their tax treatment. (Imprint: Novinka)

Preface

Chapter 1. College and University Endowments: Overview and Tax Policy Options
Molly F. Sherlock, Jane G. Gravelle, Margot L. Crandall-Hollick and Jeffrey M. Stupak

Chapter 2. Testimony of Brian Galle, Professor of Law, Georgetown University Law Center. Hearing on ''The Rising Costs of Higher Education and Tax Policy''

Chapter 3. Statement of MaryFrances McCourt, Senior Vice President and Chief Financial Officer, Indiana University. Hearing on ''The Rising Costs of Higher Education and Tax Policy''

Chapter 4. Statement of Terry W. Hartle, Senior Vice President, American Council on Education. Hearing on ''The Rising Costs of Higher Education and Tax Policy''

Chapter 5. Testimony of Richard K. Vedder, Director, Center for College Affordability. Hearing on ''The Rising Costs of Higher Education and Tax Policy''

Index

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