The Tax Law of Colleges and Universities (Wiley Nonprofit Law, Finance and Management Series)

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9780471159391: The Tax Law of Colleges and Universities (Wiley Nonprofit Law, Finance and Management Series)

The 2003 Supplement includes discussion of the following developments and much more:

  • Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000.
  • A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents.
  • Capital gains exclusion to unrelated business income
  • Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals
  • Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.

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From the Publisher:

Institutions of higher education are under increasing scrutiny from the Internal Revenue Service for the wide spectrum of unrelated business income they can generate, from real estate income to football ticket sales. From one of the leading attorneys in this special field, here is a comprehensive guide to the tax rules these institutions face. Also includes thorough coverage of employment taxes, fringe benefits, lobbying and other political activities, plus strategies for handling an IRS audit.

About the Author:

Bertrand M. Harding, Jr., operated his own law firm in Washington, D.C., where he specializes in nonprofit tax law with emphasis on tax issues and problems facing colleges, universities, and international educational organizations. A substantial component of his practice also involves representation of colleges, universities, and other nonprofit organizations in controversies with the Internal revenue Service, including in audits, in all levels of administrative appeal, and in court. He speaks frequently to groups involved in college and university tax issues and sponsors a website, the College & University Tax Page (, which contains analyses of current issues and other topical information relating to college and university tax matters.

Mr. Harding's interest and involvement in nonprofit tax law began in the early 1970's when he worked for the IRS Exempt Organizations Division while attending the George Washington National Law center in the evenings. After graduation from law school in 1975, Mr. Harding served for two years as an attorney-advisor to the Honorable Judge Bruce M. Forrester, United States tax Court. In 1977, he joined the Washington office of the international law firm of Baker & McKenzie, where he was elected a tax partner in 1984. While at baker & McKenzie, Mr. Harding represented a number of clients in tax controversy matters and, in addition, developed a nonprofit tax practice drawing on the knowledge and experience that he had gained while working at the Internal revenue Service. In 1996, he left baker & McKenzie to establish his own law firm specializing in nonprofit tax matters an representation of clients in tax controversies with the Internal revenuer Service.

Mr. Harding received his B.A. from Duke University in 1968, and he is a member of the Exempt Organizations Committee of the American Bar Association.

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Bertrand M. Harding Jr.
Published by Wiley (1997)
ISBN 10: 0471159395 ISBN 13: 9780471159391
New Hardcover First Edition Quantity Available: 1
Irish Booksellers
(Rumford, ME, U.S.A.)

Book Description Wiley, 1997. Hardcover. Book Condition: New. book. Bookseller Inventory # M0471159395

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