TY - BOOK AU - Bellfleur,Jessica I. TI - College and University Endowments: Case Studies and Tax Issues T2 - Education in a Competitive and Globalizing World SN - 9781617286452 AV - LB2336 -- .C575 2010eb U1 - 378.1/06 PY - 2010/// CY - Hauppauge PB - Nova Science Publishers, Incorporated KW - Universities and colleges -- United States -- Endowments KW - Endowments -- Taxation -- United States KW - Tax exemption -- United States KW - Electronic books N1 - Intro -- COLLEGE AND UNIVERSITY ENDOWMENTS: CASE STUDIES AND TAX ISSUES -- COLLEGE AND UNIVERSITY ENDOWMENTS: CASE STUDIES AND TAX ISSUES -- LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA -- CONTENTS -- PREFACE -- Chapter 1: TAX ISSUES AND UNIVERSITY ENDOWMENTS -- TAX BENEFITS FOR UNIVERSITY ENDOWMENTS -- HIGHER EDUCATION INSTITUTIONS: AN OVERVIEW OF ENDOWMENTS, PAYOUTS, AND INVESTMENT PRACTICES -- ANALYSIS OF ENDOWMENTS, RETURNS, PAYOUT RATIOS, TUITION GROWTH, AND UNDERGRADUATE AID FOR UNIVERSITIES AND LIBERAL ARTS COLLEGES WITH LARGE ENDOWMENTS -- POLICY OPTIONS TO INCREASE ENDOWMENT PAYOUT FOR TUITION RELIEF -- Chapter 2: POSTSECONDARY EDUCATION: COLLEGE AND UNIVERSITY ENDOWMENTS HAVE SHOWN LONG-TERM GROWTH, WHILE SIZE, RESTRICTIONS, AND DISTRIBUTIONS VARY -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND -- ENDOWMENTS VARY GREATLY IN SIZE AND GREW DURING THE PAST 20 YEARS DESPITEOCCASIONAL DECLINES -- Endowment Size Varies among Institutions, with Many Small and a Few Very Large Ones -- Endowments Have Grown since 1989 despite Declines in Some Years -- DISTRIBUTIONS FROM ENDOWMENT FUNDS ARE TYPICALLY SUBJECT TO RESTRICTIONS -- COLLEGES AND UNIVERSITIES ESTABLISH THEIR OWN POLICIES GOVERNING ANNUAL ENDOWMENT DISTRIBUTIONS -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. BEREA COLLEGE CASE STUDY -- APPENDIX III. HARVARD UNIVERSITY CASE STUDY -- APPENDIX IV: HOWARD UNIVERSITY CASE STUDY -- APPENDIX V. SMITH COLLEGE CASE STUDY -- APPENDIX VI. ST. MARY'S UNIVERSITY CASE STUDY -- APPENDIX VII. STANFORD UNIVERSITY CASE STUDY -- APPENDIX VIII. UNIVERSITY OF COLORADO CASE STUDY -- APPENDIX IX. UNIVERSITY OF KENTUCKY CASE STUDY -- APPENDIX X. UNIVERSITY OF TEXAS SYSTEM CASE STUDY -- APPENDIX XI. UNIVERSITY OF VIRGINIA CASE STUDY -- APPENDIX XII. GAO STAFF ACKNOWLEDGMENTS; Staff Acknowledgments -- GAO's Mission -- INDEX UR - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3020856 ER -