Changes in fund raising because of the implementation of the 1986 Tax Reform Act are discussed. The impact on individual and corporate donors is described. Universities and colleges must increase their efforts on the state level to assure themselves a fair share of any windfall revenues and bond-issuance authority. (MLW)

At many colleges, contributions are up in nearly all categories including: alumni gifts, corporate and foundation grants, and planned giving. While the market crash delivered a strong jolt to donor confidence, the 1986 Tax Reform Act has had more impact on giving. (MLW)