Discussion of highly publicized regulatory problems and legal settlements involving colleges and universities leads to a proposed five-step process for improving an institutional compliance structure. Steps include selecting the compliance officer, determining appropriate reporting relationships, setting up the committee/council structure,…

The Internal Revenue Service has begun to question more seriously the accounting methods used by universities to determine unrelated business income tax (UBIT). Current and future impact of the UBIT are discussed, and a method of calculating the tax is detailed. (Author/MSE)

Two decades of affirmative action have not substantially altered the percentage of women and minorities in higher education faculty and professional ranks. Although continued attention to affirmative action is important, institutions should not let their guidelines channel and truncate the screening process so as to overlook stronger candidates.…

Colleges and universities are generally subject to new penalty excise taxes under the Internal Revenue Service (IRS) code on charitable and educational organizations. The law and proposed regulations are explained, with specific attention to how the rules apply to colleges and universities and how these institutions can best protect themselves…

Laws governing university ownership of paleontological specimens and resources, and attempts by the federal government to claim ownership, are discussed. A 1993 court case and its implications for universities are reviewed; and current statutes, regulations, and proposed legislation are examined. Guidelines for university paleontologists in…

New federal laws and regulations, particularly non-discrimination rules, concerning welfare plans, fringe benefits, and tax-sheltered annuities are examined, and new law and regulatory developments concerning pensions are highlighted. (MSE)

Proposed changes to patent law that would seriously affect university research administration are evaluated. These concern changing award of patent rights from the "first person to invent" to "first person to file patent application," establishing exemption from liability for infringement in some cases, and establishing a simplified provisional…

Copyright issues are discussed in the context of expanding use of digital media for publication and dissemination of information. Issues reviewed include conflict of academic values and copyright, the challenge of copyright protection for digital works, and the applicable law. Several scenarios illustrate specific legal problems. (MSE)

Controversy over Title IX of the Education Amendments of 1972 is reviewed, tracking the statue from enactment through recent judicial and legislative activity. Topics discussed include the effects of judicial interpretation of administrative regulations, public debate concerning the law's regulation and enforcement, rise in special interest groups…

The 1992 Higher Education Act amendments offer limited antitrust immunity for certain collective financial aid activities, but, because of recent litigation, all other aspects of higher education are now subject to antitrust scrutiny. Prudent administrators will adopt antitrust compliance programs to protect against inadvertent violations and…

Discusses several of the principal issues involved in litigation over disability discrimination in colleges and universities, focusing on enforcement in both administrative and judicial arenas. Concludes that discrimination legislation is complex and may unnecessarily exclude qualified disabled individuals from employment, education, and other…

A new Internal Revenue Service (IRS) program, Compliance 2000, assists taxpayers wanting to comply with tax laws but finding it difficult because of legal complexity or administrative burden. Kent State University (Ohio) has used the program to resolve a compliance problem with nonresident alien students and scholars. IRS contact information is…

Court litigation in which the claim (to the Equal Employment Opportunity Commission) that a faculty collective bargaining agreement violated the Age Discrimination in Employment Act is examined. Focus is on arbitration of wrongful termination cases. Conflicting judicial rationales applied in two cases are discussed, and a practical solution is…

Perspectives on Title IX of the 1972 Education Amendments concerning gender equity in college sports, include those of a National Collegiate Athletic Association (NCAA) administrator and a women's law attorney. The first looks at the law's provisions, NCAA's role, and related challenges facing institutions. The second focuses on continuing gender…

Examines the impact of federal civil-rights legislation on the ability of Catholic colleges and universities to engage in mission-centered employment in the context of "Ex Corde Ecclesiae," the Papal constitution on higher education. Argues that Catholic schools would not be in violation of this legislation, but instead would be…