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[null,"1.","Record Nr.",null,"UNINA9910957459803321"]
[null,null,"Titolo",null,"College and university endowments : case studies and tax issues / / Jessica I. Bellfleur, editor"]
[null,null,"Pubbl/distr/stampa",null,"Hauppauge, N.Y., : Nova Science Publishers, 2010"]
[null,null,"ISBN",null,"1-61728-645-1"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (99 p.)"]
[null,null,"Collana",null,"Education in a competitive and globalizing world"]
[null,null,"Disciplina",null,"378.1/06"]
[null,null,"Soggetti",null,"Universities and colleges - United States - Endowments"]
[{"$nulls":4},"Endowments - Taxation - United States"]
[{"$nulls":4},"Tax exemption - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Intro -- 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 "]
[{"$nulls":4},"STUDY -- APPENDIX IV: HOWARD UNIVERSITY CASE STUDY -- APPENDIX V. SMITH COLLEGE CASE STUDY -- APPENDIX VI. ST. MARY'S UNIVERSITY CASE STUDY -- APPENDIX VII. STANFORD UNIVERSITY CASE STUDY -- APPENDIX VIII. UNIVERSITY OF COLORADO CASE STUDY -- APPENDIX IX. UNIVERSITY OF KENTUCKY CASE STUDY -- APPENDIX X. UNIVERSITY OF TEXAS SYSTEM CASE STUDY -- APPENDIX XI. UNIVERSITY OF VIRGINIA CASE STUDY -- APPENDIX XII. GAO STAFF ACKNOWLEDGMENTS."]
[{"$nulls":4},"Staff Acknowledgments -- GAO's Mission -- INDEX."]
[null,null,null,"Sommario/riassunto","US 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."]