ERIC Number: EJ591523
Record Type: Journal
Publication Date: 1999
Reference Count: N/A
IRS Intermediate Sanctions: How They Will Impact Colleges and Universities.
Cerny, Milton; Livingston, Catherine E.
Journal of College and University Law, v25 n4 p865-99 Spr 1999
Colleges and universities are generally subject to new penalty excise taxes under the Internal Revenue Service (IRS) code on charitable and educational organizations. The law and proposed regulations are explained, with specific attention to how the rules apply to colleges and universities and how these institutions can best protect themselves from triggering liability for the taxes. (Author/MSE)
Publication Type: Journal Articles; Opinion Papers; Reports - Descriptive
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A