College and University Endowments : Overview, Tax Policy Options, Perspectives PDF
Edited by Jeanette O'Brien
Please note: eBooks can only be purchased with a UK issued credit card and all our eBooks (ePub and PDF) are DRM protected.
Description
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.
Information
-
Download - Immediately Available
- Format:PDF
- Pages:86 pages
- Publisher:Nova Science Publishers
- Publication Date:01/09/2016
- Category:
- ISBN:9781634856768
Information
-
Download - Immediately Available
- Format:PDF
- Pages:86 pages
- Publisher:Nova Science Publishers
- Publication Date:01/09/2016
- Category:
- ISBN:9781634856768
