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College & University Endowments: Overview, Tax Policy Options, Perspectives
Jeanette O´brien
€ 93.12
€ 71.83
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Description for College & University Endowments: Overview, Tax Policy Options, Perspectives
Paperback. Editor(s): O'Brien, Jeanette. Num Pages: 72 pages. BIC Classification: JNK; JNM; KJMV1. Category: (P) Professional & Vocational. Dimension: 156 x 230 x 8. Weight in Grams: 152.
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.
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.
Product Details
Publisher
Nova Science Publishers Inc
Format
Paperback
Publication date
2016
Condition
New
Number of Pages
72
Place of Publication
New York, United States
ISBN
9781634856751
SKU
V9781634856751
Shipping Time
Usually ships in 5 to 9 working days
Ref
99-1
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