Nonprofit Resources


2018 Higher Education Tax Reporting Trends Project

For the ninth year, we’ve surveyed colleges and universities across the nation on tax-related issues affecting the higher education sector. The 2018 Higher Education Tax Reporting Trends Project white paper includes survey results on the following, along with insight on the potential tax implications:

  • On-premises athletic facilities
  • “Pouring agreements” with soft drink companies
  • Premium seats at athletic events offered in exchange for contributions
  • Token items for donors
  • Raffles
  • Refunds for fuel credits
  • Artwork on campus
  • Logo apparel provided to coaches
  • Filing Schedule A (Form 990), Part II to qualify for the “Special rule” on Schedule B (Form 990) – List of Contributors

Download this free white paper to read more.

Download White Paper >

Dave Moja

Dave serves as Partner and is dedicated to meeting client needs in the exempt organization tax arena through review of client returns, consulting engagements, training, and the compilation of the annual CapinCrouse Higher Education Tax Reporting Trends Project. He has 30 years of accounting experience and serves several industry committees, including the AICPA Not-for-Profit Advisory Council. Dave has also served on the IRS Advisory Committee on Tax Exempt and Government Entities (ACT).

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