Tuition futures programs and alternative plans are considered that might be enacted in New York State. Tuition futures is a college finance technique that involves a guarantee of stable tuition rates in return for payment years in advance. After describing tuition increases nationwide and in New York State, information is provided on prepayment or…

The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

This report reviews existing proposals pertaining to pre-paid college tuition programs among the states. Four major program formats are reviewed: the trust approach, the education IRA (Individual Retirement Account) approach, the tuition certificate approach, and the savings bond approach. The advantages and disadvantages of each approach are…

The Subcommittee conducted an oversight hearing on Section 529 College Savings Plans, State-sponsored investments that are designed to encourage families to save money for their children's college education. Section 529 refers to the Internal Revenue Code section that authorizes and confers special tax treatment on these entities. Section 529…

Guidelines for state colleges and universities who wish to use a foundation as an umbrella organization for receiving all private gifts, restricted and unrestricted, are presented. In examining the need for a foundation, attention should be directed to: establishing credibility, marshalling volunteers, providing for a mechanism for accepting life…

This audit report presents results of a review of the Florida Eminent Scholar and Major Gift Challenge Grant Programs. In four chapters the report: (1) reviews the purpose, scope, and background of the programs; (2) looks at program successes, fees, and expenditures, noting that the programs have raised $219 million in private donations to support…