The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement. Bruce R. Hopkins

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The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce R. Hopkins


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concerning the excise tax applicable to the net investment income of certain private colleges and universities.108.1

      The statute does not define the terms student, tuition‐paying student, or similar to. It does not define the term control as it relates to the definition of a related organization with respect to an educational institution. These final regulations provide general definitional guidance with respect to these and other relevant terms and rules. They are, in several aspects, more favorable, from the standpoint of colleges and universities, than the proposed regulations.


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