Authors

IRS Form 990: Commentary, Forms and Instructions

Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago

Federal Tax Issues for Colleges and Universities

The monthly newsletter, Federal Tax News for Colleges and Universities, is written by tax specialists from the law firm of Morgan, Lewis & Bockius, led by Celia Roady, Esq., Greg Needles, Esq., and Alexander L. Reid, Esq.

Narrative Sections

Section 100: Unrelated Business Income, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 300: Private Inurement and Excess Benefit Transactions, by Bruce R. Hopkins, Polsinelli Shalton Flanigan Suelthaus P.C., Kansas City, Mo.

Section 500: Payments to Nonresident Aliens, by Donna E. Kepley, Arctic International LLC, Washington, D.C.

Section 700: Limitations on Lobbying and Political Activity, by Celia Roady, Morgan Lewis & Bockius, LLP, Washington, D.C.

Section 800: Miscellaneous Reporting Requirements

Section 900: Payroll and Employment Tax Issues

Section 1000: Deferred Compensation, by Gregory L. Needles and Boyd J. Brown II, Morgan, Lewis & Bockius, LLP, Washington, D.C.

Section 1100: Scholarships, Fellowships and Grants, by Diane Cornwell, The Starfish Group, Crestwood, Ky. and Mary Rauschenberg, Deloitte LLP, Chicago

Section 1200: Intellectual Property Issues, by Suzanne Ross McDowell, Steptoe & Johnson LLP, Washington, D.C.

Section 1300: Fringe Benefits Issues, by Marianna G. Dyson, Miller Chevalier, Washington, D.C.

Section 1500: Rules Applicable to Tax Exempt Bonds, by Laura Kalick, BDO Seidman, Bethesda, Md., and Richard Newman, Arent Fox Kintner Plotkin & Kahn, LLC, Washington, D.C.

Section 1700: Charitable Contributions, by Randall A. Snowling, Jennifer B. Deutsch and Donald L. Herskovitz, Deloitte & Touche LLP, Washington, D.C.

Section 1800: Joint Ventures, by Michael I. Sanders, Blank Rome, LLP, Washington, D.C.

Section 1900: Taxable Subsidiaries, by Laura Kalick, BDO Seidman, Bethesda, Md.

Section 2100: The HOPE Credit and Lifetime Learning Credit, by Catherine E. Livingston, formerly with Caplin & Drysdale, Washington, D.C.

Section 2300: Student Loan Interest Deductions

Section 2400: Section 529 Tuition Plans, by Adrian L. Morchower, Miller & Chevalier, Washington, D.C., and Tomar J. Inbar, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 2500: Preparing for and Managing an IRS Audit, by Ann K. Batlle, Morgan, Lewis & Bockius LLP, Washington, D.C.

Section 2700: Instructions for Completing IRS Form 990-T

IRS Form 990: Commentary, Forms and Instructions, by Geralyn Hurd, CPA, Crowe Horwath LLP, Chicago