College and university endowments : case studies and tax issues / Jessica I. Bellfleur, editor.

Format:

Book

Contributor:

Bellfleur, Jessica I.

Series:

Education in a competitive and globalizing world series.

Education in a competitive and globalizing world

Language:

English

Subjects (All):

Universities and colleges--United States--Endowments.

Universities and colleges.

Endowments--Taxation--United States.

Endowments.

Tax exemption--United States.

Tax exemption.

Physical Description:

1 online resource (99 p.)

Edition:

1st ed.

Place of Publication:

Hauppauge, N.Y. : Nova Science Publishers, 2010.

Language Note:

English

Summary:

US colleges and universities hold hundreds of billions of dollars in endowments. This book provides information about endowments that will help inform policymakers and others as they consider college and university endowment issues.

Contents:

Intro

COLLEGE AND UNIVERSITY ENDOWMENTS: CASE STUDIES AND TAX ISSUES

LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA

CONTENTS

PREFACE

Chapter 1: TAX ISSUES AND UNIVERSITY ENDOWMENTS

TAX BENEFITS FOR UNIVERSITY ENDOWMENTS

HIGHER EDUCATION INSTITUTIONS: AN OVERVIEW OF ENDOWMENTS, PAYOUTS, AND INVESTMENT PRACTICES

ANALYSIS OF ENDOWMENTS, RETURNS, PAYOUT RATIOS, TUITION GROWTH, AND UNDERGRADUATE AID FOR UNIVERSITIES AND LIBERAL ARTS COLLEGES WITH LARGE ENDOWMENTS

POLICY OPTIONS TO INCREASE ENDOWMENT PAYOUT FOR TUITION RELIEF

Chapter 2: POSTSECONDARY EDUCATION: COLLEGE AND UNIVERSITY ENDOWMENTS HAVE SHOWN LONG-TERM GROWTH, WHILE SIZE, RESTRICTIONS, AND DISTRIBUTIONS VARY

WHY GAO DID THIS STUDY

WHAT GAO RECOMMENDS

WHAT GAO FOUND

ABBREVIATIONS

BACKGROUND

ENDOWMENTS VARY GREATLY IN SIZE AND GREW DURING THE PAST 20 YEARS DESPITEOCCASIONAL DECLINES

Endowment Size Varies among Institutions, with Many Small and a Few Very Large Ones

Endowments Have Grown since 1989 despite Declines in Some Years

DISTRIBUTIONS FROM ENDOWMENT FUNDS ARE TYPICALLY SUBJECT TO RESTRICTIONS

COLLEGES AND UNIVERSITIES ESTABLISH THEIR OWN POLICIES GOVERNING ANNUAL ENDOWMENT DISTRIBUTIONS

APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY

APPENDIX II. BEREA COLLEGE CASE STUDY

APPENDIX III. HARVARD UNIVERSITY CASE STUDY

APPENDIX IV: HOWARD UNIVERSITY CASE STUDY

APPENDIX V. SMITH COLLEGE CASE STUDY

APPENDIX VI. ST. MARY'S UNIVERSITY CASE STUDY

APPENDIX VII. STANFORD UNIVERSITY CASE STUDY

APPENDIX VIII. UNIVERSITY OF COLORADO CASE STUDY

APPENDIX IX. UNIVERSITY OF KENTUCKY CASE STUDY

APPENDIX X. UNIVERSITY OF TEXAS SYSTEM CASE STUDY

APPENDIX XI. UNIVERSITY OF VIRGINIA CASE STUDY

APPENDIX XII. GAO STAFF ACKNOWLEDGMENTS.

Staff Acknowledgments

GAO's Mission

INDEX.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-61728-645-1

OCLC:

723221794