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ERIC Number: EJ489654
Record Type: Journal
Publication Date: 1993
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0093-8688
EISSN: N/A
Unreasonable Compensation: The Hidden Issue in the IRS College and University Examination Guidelines.
Harding, Bertrand M., Jr.; McClellan, Edgar D.
Journal of College and University Law, v20 n2 p111-24 Fall 1993
Issues in Internal Revenue Service (IRS) guidelines for financial audit of colleges and universities that relate specifically to the institution's compensation of officers, directors, and employees are discussed. Institutions are advised that the "unreasonable compensation" issue may be raised, and they should review compensation policies and prepare a defense. (MSE)
Descriptors: Administrative Policy, College Administration, Compensation (Remuneration), Compliance (Legal), Federal Regulation, Financial Audits, Higher Education, Public Policy, Salaries, School Policy, Taxes
Publication Type: Reports - Evaluative; Opinion Papers; Journal Articles
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A