ERIC Number: EJ782345
Record Type: Journal
Publication Date: 2007-Nov-30
Reference Count: 0
Campuses that Play Host to Politicians Can Take Steps to Avoid Tax Trouble
Hermes, J. J.
Chronicle of Higher Education, v54 n14 pA18 Nov 2007
As the first balloting of the 2008 presidential campaign nears, colleges in early-voting states like Iowa, New Hampshire, and South Carolina have become hotbeds of political activity. College campuses are favored venues for nationally televised debates and candidates' policy announcements. College officials say election activities can bolster their institutions' reputations when their campuses show up in the national media, and can provide students and professors a chance to study the electoral process up close. But being in the national spotlight also has potential pitfalls. Nonprofit institutions must be careful during political campaigns to avoid running afoul of Internal Revenue Service (IRS) requirements that colleges remain apolitical if they want to maintain their tax-exempt status. Colleges risk getting in trouble if they give some candidates preferential access to campus events or facilities, or exclude others. This article discusses how colleges can avoid getting into trouble with the IRS during campaign seasons.
Descriptors: Campuses, Elections, Political Campaigns, Taxes, Public Policy, Educational Administration, Risk, Political Attitudes, Public Agencies, Nonprofit Organizations
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education
Authoring Institution: N/A