The author presents a brief review of the literature on freshmen residence halls and concludes that existing data do not support the perpetuation of all-freshmen housing. She makes a plea for further evaluation and emphasizes that unsuccessful programs must not be perpetuated by confusing theory, observations, and strategies for change.…

Based on a nationwide state-by-state survey, information is presented on state laws regulating charitable solicitations for contributions undertaken on an interstate basis by charitable organizations. Brief summaries are given of each state's (and some municipalities') requirements applicable to colleges and universities and of state and federal…

This analysis of the Age Discrimination in Employment Act of 1967 (ADEA) traces the issues that have emerged in litigation and summarizes the developing law, showing the implications in the university context and suggesting rules of thumb for accommodating the Act with the valid educational demands of the affected institutions. (JT)

Reviews present and proposed states of the copyright law in the field of higher education addressing questions of what is covered, who should be compensated, and how they could be compensated. Concludes there is broader protection for educational materials but narrower leeway for educational users than is commonly realized. (JT)

A series of recent decisions, largely in federal courts since 1972, are examined for inferences that may encourage institutions to set forth more clearly the conditions that precede dismissal on academic or misbehavior grounds. Guidelines are suggested for administrative procedure and faculty practices such as grading. (JT)

Tracing the impact of specific federal laws and regulations on such private college concerns as residence hall housing requirements, student privacy rights, race and sex discrimination, the demise of "in loco parentis," student discipline and "due process," and compulsory chapel, the author suggests appropriate responses of religious colleges to…

Three new elements affecting charitable contribution deduction and institutions which rely on voluntary contributions and tax exemption are reviewed: the new Office of Employee Plans and Exempt Organizations of the Internal Revenue Service, the recent report of the Filer Commission, and the concept of tax expenditures incorporated in the…

An examination of Internal Revenue Service administrative policies regarding Internal Revenue Code and Treasury regulations on charitable remainder trusts and pooled income funds concludes that rulings on the former have been few and results unexpected while those on the latter reflect the legal complexities, some being substantively and…

Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal income and estate tax…

Problems of the university which conducts a patent management program are considered: the application of the tax on unrelated business income to patent-related activities; the effect of patent-related activities on tax-exempt status, and the treatment of payments received from patent activities. Guidelines for patent programs and licensing are…

Recent developments regarding what constitutes an excludable scholarship or fellowship grant for federal income tax purposes are reviewed. Problem areas include degree candidate stipends, tuition remission, and student loan forgiveness. Conflicting court decisions and contradictory Internal Revenue Service rulings point up need for revision. (JT)

Reviews the Revenue Act of 1950, the Tax Reform Act of 1969, and other rulings regarding such issues as public/private foundation differentiation, exempt status, feeder organizations, and unrelated business income for bookstores, housing and food services, associated students, student newspapers, athletic associations, research, university press,…

Trends in the federal tax law doctrines of unrelated trade or business and private inurement are surveyed with the conclusion that certain proscribed transactions with insiders would cause deprivation of tax-exempt status while other activities, bearing more on private than public interests, may cause some tax liability rather than total loss of…

This 80-item bibliography on problems of federal tax law affecting colleges and universities cites articles from legal journals and the Filer Commission report. Sections are titled Exempt Status of Institutions and Related Entities (22 citations), Charitable Giving and Bequests (32), Scholarships and Fellowships (6), General Tax Developments (6),…

Educational institutions deciding whether to carry on a cooperative venture with another educational institution (to reduce costs) must consider the tax consequences. This article discusses the tax considerations involved in such cooperative arrangements for the various organizational forms: principal-agent, co-ownership, partnership or joint…