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Full-Text Articles in Education
Endowments Of Higher Education Institutions And Individual Income Tax Policy: Wealth Erosion From A Loss In Charitable Contributions, Jennifer W. Siebenthaler
Endowments Of Higher Education Institutions And Individual Income Tax Policy: Wealth Erosion From A Loss In Charitable Contributions, Jennifer W. Siebenthaler
Theses and Dissertations--Educational Policy Studies and Evaluation
The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and benefits escalate over time in amount, …
Do Intercollegiate Athletics Subsidies Correlate With Educational Spending? An Empirical Study Of Public Division-I Colleges And Universities, Michael J. Rudolph
Do Intercollegiate Athletics Subsidies Correlate With Educational Spending? An Empirical Study Of Public Division-I Colleges And Universities, Michael J. Rudolph
Theses and Dissertations--Educational Policy Studies and Evaluation
Intercollegiate athletics are a prominent feature of American higher education. They have been characterized as the “front door” to the university due to their unique ability to draw alumni and other supporters to campus. It is often supposed that the exposure from high-profile athletics produces a number of indirect benefits including greater institutional prestige. Such exposure comes at a cost, however, as most Division I athletics programs are not financially self-sufficient and receive institutional subsidies to balance their budgets. At present, it is unclear how institutions budget for athletics subsidies or whether the recent increases in subsidies have impacted the …