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Emrey-Arras, Melissa – US Government Accountability Office, 2020
A for-profit college may convert to nonprofit status for a variety of reasons, such as wanting to align its status and mission. The Government Accountability Office (GAO) was asked to examine for-profit college conversions. This report reviews what is known about insider involvement in conversions and to what extent the Internal Revenue Service…
Descriptors: Proprietary Schools, Organizational Change, Private Colleges, Public Agencies
Emrey-Arras, Melissa – US Government Accountability Office, 2021
A for-profit college may convert to nonprofit status for a variety of reasons, such as wanting to align its status and mission. However, in some cases, former owners or other insiders could improperly benefit from the conversion, which is impermissible under the Internal Revenue Code and Higher Education Act of 1965, as amended. This…
Descriptors: Proprietary Schools, Private Colleges, Taxes, Federal Legislation
Hiller, Stephen C.; Spradlin, Terry E. – Center for Evaluation and Education Policy, Indiana University, 2011
The May primary election added seven school district referenda to the total number occurring in Indiana since 2008, three of which passed and four of which were rejected by voters. In the 2011 primary election, there were five General Fund referenda and two construction referenda. Of General Fund referenda, two passed (Crown Point Community School…
Descriptors: School Districts, Educational Legislation, State Legislation, School Budget Elections