Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
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, …
An Analysis Of Kentucky School Activity Fund Requirements For Internal Controls And Segregation Of Duties Compared With National Standards And Requirements In Surrounding States, Marla J. Carnes
MPA/MPP/MPFM Capstone Projects
Across the United States, K-12 school systems receive and disburse a significant amount of funds at the school level. These funds are classified as school activity funds and may be broken into two distinct categories: 1) student activity funds and 2) district activity funds. Student activity funds are generally derived from fundraising activities of students to support a particular student group or organization such as the Y-Club, senior class, or student council. District activity funds are generated in the normal course of school business and may include funds such as locker fees, parking permit fees, school picture sales, or vending …
Analyzing Public Relations As A Strategic Management Function At Sec Universities, Whitney Harder
Analyzing Public Relations As A Strategic Management Function At Sec Universities, Whitney Harder
MPA/MPP/MPFM Capstone Projects
A changing higher education landscape – rising costs, competition and skepticism – coupled with a changing media and communications landscape – a 24/7 news cycle with fewer local journalists, new technology and the expectation of instant and constant communication – have pushed universities to try to become more effective and efficient in telling their institutional stories to multiple stakeholder groups. Institutional leaders are concerned about how higher education and their institutions present public value and communicate their impact on both the students they graduate and their communities. But how are they using public relations and communications to deliver solutions for …