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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: EJ141470
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Tax Aspects of University Patent Policy
Sugarman, Norman A.; Mancino, Douglas M.
Journal of College and University Law, 3, 1, 41-53, F 75
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 recommended. (JT)
Descriptors: Administrative Policy, College Administration, Federal Government, Higher Education, Income, Laws, Legal Problems, Patents, Taxes, Universities
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Tax Exemption