Chapter One. Overview of College and University Taxation.

Chapter Two. Unrelated Business Income.

Chapter Three. Common Activities Conducted by Colleges and Universities that Raise Unrelated Business Income tax Concerns.

Chapter Four. Employment Taxes.

Chapter Five. Fringe Benefits.

Chapter Six. Charitable Contribution Deductions.

Chapter Seven. Scholarships and Fellowships.

Chapter Eight. Income Tax Withholding and Reporting on Payments to nonresident Aliens.

Chapter Nine. Special Issues and Problems.

Chapter Ten. IRS Audits of Colleges and Universities.

Index.