The American Overseas Research Centers Program provides grants to overseas research centers that are consortia of U.S. institutions of higher education to enable the centers to promote postgraduate research, exchanges, and area studies. Eligible applicants are those consortia of U.S. institutions of higher education centers that: (1) Receive more…

Section 170 of the 1954 Internal Revenue Code is discussed with regard to the consequences of various types of inter vivos charitable gifts. Frequent complications occur when the donor claims the gifts as deductions on his income tax. Available from: the University of Richmond School of Law, Richmond, Virginia 23173. (LBH)

The current concern of church leaders and federal tax officials focuses on the religious distinctions in the Code's section on the obligation of exempt organizations to file annual financial returns with the IRS. For journal availability see HE 509 187. (Author/LBH)

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

This book offers practical guidance and concrete strategies for making change on behalf of young children and families at the school/center, local, state, and national levels. It includes an updated introduction, clarification of what nonprofit organizations can and cannot do during an election year, and new material on the legislative process,…

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

In the 1980 election year, Cngress is likely to provide taxpayers with some form of tax savings, and observers predict that legislators will begin efforts to modify the Internal Revenue Code to provide more equity, gather more revenues, and serve a number of other purposes that will affect the higher education community. Particularly, higher…