LEADER 04053nam 2200613 a 450 001 9910957459803321 005 20251117065757.0 010 $a1-61728-645-1 035 $a(CKB)2670000000090504 035 $a(OCoLC)723221794 035 $a(CaPaEBR)ebrary10680994 035 $a(SSID)ssj0000568828 035 $a(PQKBManifestationID)11361875 035 $a(PQKBTitleCode)TC0000568828 035 $a(PQKBWorkID)10535731 035 $a(PQKB)11401544 035 $a(MiAaPQ)EBC3020856 035 $a(Au-PeEL)EBL3020856 035 $a(CaPaEBR)ebr10680994 035 $a(BIP)30334128 035 $a(EXLCZ)992670000000090504 100 $a20100422d2010 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aCollege and university endowments $ecase studies and tax issues /$fJessica I. Bellfleur, editor 205 $a1st ed. 210 $aHauppauge, N.Y. $cNova Science Publishers$d2010 215 $a1 online resource (99 p.) 225 1 $aEducation in a competitive and globalizing world 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a1-61728-268-5 320 $aIncludes bibliographical references and index. 327 $aIntro -- COLLEGE AND UNIVERSITY ENDOWMENTS: CASE STUDIES AND TAX ISSUES -- COLLEGE AND UNIVERSITY ENDOWMENTS: CASE STUDIES AND TAX ISSUES -- LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA -- CONTENTS -- PREFACE -- Chapter 1: TAX ISSUES AND UNIVERSITY ENDOWMENTS -- TAX BENEFITS FOR UNIVERSITY ENDOWMENTS -- HIGHER EDUCATION INSTITUTIONS: AN OVERVIEW OF ENDOWMENTS, PAYOUTS, AND INVESTMENT PRACTICES -- ANALYSIS OF ENDOWMENTS, RETURNS, PAYOUT RATIOS, TUITION GROWTH, AND UNDERGRADUATE AID FOR UNIVERSITIES AND LIBERAL ARTS COLLEGES WITH LARGE ENDOWMENTS -- POLICY OPTIONS TO INCREASE ENDOWMENT PAYOUT FOR TUITION RELIEF -- Chapter 2: POSTSECONDARY EDUCATION: COLLEGE AND UNIVERSITY ENDOWMENTS HAVE SHOWN LONG-TERM GROWTH, WHILE SIZE, RESTRICTIONS, AND DISTRIBUTIONS VARY -- WHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- BACKGROUND -- ENDOWMENTS VARY GREATLY IN SIZE AND GREW DURING THE PAST 20 YEARS DESPITEOCCASIONAL DECLINES -- Endowment Size Varies among Institutions, with Many Small and a Few Very Large Ones -- Endowments Have Grown since 1989 despite Declines in Some Years -- DISTRIBUTIONS FROM ENDOWMENT FUNDS ARE TYPICALLY SUBJECT TO RESTRICTIONS -- COLLEGES AND UNIVERSITIES ESTABLISH THEIR OWN POLICIES GOVERNING ANNUAL ENDOWMENT DISTRIBUTIONS -- APPENDIX I. OBJECTIVES, SCOPE, AND METHODOLOGY -- APPENDIX II. BEREA COLLEGE CASE STUDY -- APPENDIX III. HARVARD UNIVERSITY CASE STUDY -- APPENDIX IV: HOWARD UNIVERSITY CASE STUDY -- APPENDIX V. SMITH COLLEGE CASE STUDY -- APPENDIX VI. ST. MARY'S UNIVERSITY CASE STUDY -- APPENDIX VII. STANFORD UNIVERSITY CASE STUDY -- APPENDIX VIII. UNIVERSITY OF COLORADO CASE STUDY -- APPENDIX IX. UNIVERSITY OF KENTUCKY CASE STUDY -- APPENDIX X. UNIVERSITY OF TEXAS SYSTEM CASE STUDY -- APPENDIX XI. UNIVERSITY OF VIRGINIA CASE STUDY -- APPENDIX XII. GAO STAFF ACKNOWLEDGMENTS. 327 $aStaff Acknowledgments -- GAO's Mission -- INDEX. 330 $aUS colleges and universities hold hundreds of billions of dollars in endowments. This book provides information about endowments that will help inform policymakers and others as they consider college and university endowment issues. 410 0$aEducation in a competitive and globalizing world series. 606 $aUniversities and colleges$zUnited States$xEndowments 606 $aEndowments$xTaxation$zUnited States 606 $aTax exemption$zUnited States 615 0$aUniversities and colleges$xEndowments. 615 0$aEndowments$xTaxation 615 0$aTax exemption 676 $a378.1/06 701 $aBellfleur$b Jessica I$01868210 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910957459803321 996 $aCollege and university endowments$94476075 997 $aUNINA