This 80-item bibliography on problems of federal tax law affecting colleges and universities cites articles from legal journals and the Filer Commission report. Sections are titled Exempt Status of Institutions and Related Entities (22 citations), Charitable Giving and Bequests (32), Scholarships and Fellowships (6), General Tax Developments (6),…

An attorney offers advice to parents regarding estate planning for their learning disabled children. Problems are discussed regarding issues for the minor and planning for the grown child incapable of managing financial affairs. (CL)

Proposes a trust fund for children that would allow 75 cents for every child in the country under 18. Each State would receive its allocation based on the number of children under 18 and the number of children receiving aid to dependent children in that State. (Author/JN)

The chairman of the financial committee of the Smith College Board found that it is wise to avoid getting directly involved in investment, but that it is better to fix goals and guidelines, leaving specifics to professional management. Comments and examples are provided by Henry H. Porter and William A. Wilson. (LBH)

The federal government's trust responsibility toward Native Americans involves protection of their lands, resources, and right to self-government and provision of services (including education). However, the Bureau of Indian Affairs has misplaced billions of dollars owed Native American individuals and tribes and now faces class-action litigation.…

A guide for individuals with fiduciary responsibility for investments offers both general and specific recommendations for assessing and making financial decisions, including steps to take and questions to ask concerning quantitative analyses. Focus is on the role of the college or university trustees in managing endowment funds. (MSE)

This brief paper recounts the life of the extraordinary George Peabody, renowned for his educational philanthropy. Peabody is remembered for his wealth amassed as a merchant and banker, yet he also was the founder of modern educational philanthropy that lives on in seven Peabody libraries, the Peabody Conservatory of Music, three Peabody museums,…

Describes the work of Wildfowl Trust in the areas of research, education, recreation and conservation. Presents the advantages of the wetland habitat for biological study and describes the facilities available to educational bodies at Martin Mere. (Author/GS)

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…

Considerations in estate planning for learning disabled children are presented from the perspective of an individual who is both a lawyer and the parent of a learning disabled child. It is suggested that an important goal for parents is to train the child to be able to deal with his/her financial situation. Early training in the habit of saving…

The issue: college ownership of stock in U.S. corporations that operate in--or have dealings with--South Africa. Students at universities from California to New York are pressuring their administrations to divest themselves of any stock in racist South Africa charging indirect support of such policy. Also discusses the development of shared…

The article discusses: the ideological and juridical basis for U.S. relationships with Native Americans, examines some of the most significant provisions of the Act, suggests that those provisions are in conflict with Native cognitive systems, and suggests some effects of the Act in the light of fundamental U.S. ideology. (Author/NQ)

The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

Major implications for fund raising in higher education due to the Tax Reform Act of 1986 are discussed. A list of fund- raising resolutions includes: going back to basics and working harder; consequences of last year's donation rush; and answering questions on the new alternative minimum tax. (MLW)

Investing school funds in repurchase agreements can be dangerous, since investment firms can fail, thereby causing schools to lose the money invested. Two methods of assuming control of repurchase agreements are described: a trust receipt and third party custody. The latter is more difficult, but more secure. (TE)