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50 Years of ERIC
50 Years of ERIC
The Education Resources Information Center (ERIC) is celebrating its 50th Birthday! First opened on May 15th, 1964 ERIC continues the long tradition of ongoing innovation and enhancement.

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Peer reviewed Peer reviewed
ERIC Number: EJ127908
Record Type: CIJE
Publication Date: 1973
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Interinstitutional Cooperation Among Educational Organizations
Whaley, J. Patrick
Journal of College and University Law, 1, 2, 93-105, Win 73/74
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 venture, trust, and corporation. (JT)
Descriptors: Colleges, Cooperative Programs, Court Litigation, Educational Finance, Federal Legislation, Higher Education, Institutional Cooperation, Legal Problems, Taxes
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Internal Revenue Service