ERIC Number: EJ615063
Record Type: CIJE
Publication Date: 2000
Reference Count: 0
UBIT and Investing in a Real Estate Fund.
Weiss, Marc P.
Business Officer, v34 n3 p40-42 Sep 2000
Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding or mitigating UBIT, and unequal treatment of tax-exempt investors. (DB)
Descriptors: Administrator Responsibility, Compliance (Legal), Financial Policy, Higher Education, Investment, School Business Officials, Taxes
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A