Authors

IRS Form 990: Commentary, Forms and Instructions

Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago

Federal Tax Issues for Colleges and Universities

The monthly newsletter, Federal Tax News for Colleges and Universities, is written by Bertrand M. Harding, Esq., an experienced tax attorney, Washington, D.C., who advises colleges and universities.

Narrative Sections

Section 1: Unrelated Business Income, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 2: Private Inurement and Excess Benefit Transactions, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 3: Payments to Nonresident Aliens, by Donna E. Kepley, Arctic International LLC, Washington, D.C.

Section 4: Limitations on Lobbying and Political Activity, by Celia Roady, Morgan Lewis & Bockius, LLP, Washington, D.C.

Section 5: Miscellaneous Reporting Requirements

Section 6: Payroll and Employment Tax Issues

Section 7: Deferred Compensation, by Gregory L. Needles and Boyd J. Brown II, Morgan, Lewis & Bockius, LLP, Washington, D.C.

Section 8: Scholarships, Fellowships and Grants, by Diane Cornwell, The Starfish Group, Crestwood, Ky. and Mary Rauschenberg, Deloitte LLP, Chicago

Section 9: Intellectual Property Issues, by Suzanne Ross McDowell, Steptoe & Johnson LLP, Washington, D.C.

Section 10: Fringe Benefits Issues, by Marianna G. Dyson, Miller Chevalier, Washington, D.C.

Section 11: Rules Applicable to Tax Exempt Bonds, by Laura Kalick, BDO Seidman, Bethesda, Md., and Richard Newman, Arent Fox Kintner Plotkin & Kahn, LLC, Washington, D.C.

Section 12: Charitable Contributions, by Randall A. Snowling, Jennifer B. Deutsch and Donald L. Herskovitz, Deloitte & Touche LLP, Washington, D.C.

Section 13: Joint Ventures, by Michael I. Sanders, Blank Rome, LLP, Washington, D.C.

Section 14: Taxable Subsidiaries, by Laura Kalick, BDO Seidman, Bethesda, Md.

Section 15: The HOPE Credit and Lifetime Learning Credit, by Catherine E. Livingston, formerly with Caplin & Drysdale, Washington, D.C.

Section 16: Student Loan Interest Deductions

Section 17: Section 529 Tuition Plans, by Adrian L. Morchower, Miller & Chevalier, Washington, D.C., and Tomar J. Inbar, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 18: Preparing for and Managing an IRS Audit, by Ann K. Batlle, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 19: Instructions for Completing IRS Form 990-T

IRS Form 990: Commentary, Forms and Instructions, by Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago