Reviews legislative developments (particularly Phase I and II tax reform bills now in Congress regarding tax status of exempt organizations and tax treatment of scholarships, fellowships, contributions and bequests), regulations and rulings of the Internal Revenue Service, and the Filer Commission Report on Private Philanthropy and Public Needs.…

Identifies and summarizes key provisions of the privacy regulations of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). Suggests approaches a university can take to achieve compliance with those provisions, and discusses issues raised by the privacy regulations that are of particular relevance to the academic community. (EV)

Monitors and analyzes developments in immunity law in 1998 applicable to higher education. The review suggests that the extent of a plaintiff's constitutional rights and the scope of a public official's qualified immunity depend to a not insignificant degree on which circuit, or even which panel, decides the case. (SLD)

The Federal Securities and Exchange Commission's new Rule 144 applicable to public transactions in restricted securities is reviewed with the conclusion that maximum benefits to colleges and universities can be obtained only after various areas of uncertainty engendered by the Rule are clarified by the Commission. (JT)

A guide to college and university compliance with the 1976 copyright act discusses these issues: the kinds of works that can be copyrighted; the kinds of acts that can infringe on claimed copyright; factual situations that can prevent copyright infringement liability when infringement has occurred; and obtaining permissions. (MSE)

Explores the transition from a territorial conception of jurisdiction to one more suited to the exigencies of life today, with special reference to legal issues that might be presented by semester-abroad programs sponsored by American colleges and universities. (EV)

Identifies and describes tax issues raised by study abroad programs and suggests steps that a college or university can take to minimize or eliminate adverse U.S. and foreign tax exposure to both itself and its employees. (EV)

Reviewed academic employment discrimination cases decided in 1998. Concludes that such cases added little to civil rights jurisprudence, but demonstrated the frustration felt by many over the fact that federal employment discrimination statures were not designed with universities in mind. The complexity of academic employment decisions ensures…

Asserts that tenure may violate Title VII of the Civil Rights Act or more general affirmative action concepts. (Author/PG)

An examination of Internal Revenue Service administrative policies regarding Internal Revenue Code and Treasury regulations on charitable remainder trusts and pooled income funds concludes that rulings on the former have been few and results unexpected while those on the latter reflect the legal complexities, some being substantively and…

Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

A review of key provisions of the 1976 federal copyrights act covers: the rights acquired by claimed copyright, duration, transfer, termination, penalties for infringement, problems for museum collections and archives, and suggested approaches to them. Appended are an acquisitions checklist and suggested legal forms for transfer and deed of…

Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

Reviews issues and administrative regulations pertaining to affirmative action under Executive Orders 11246 and 11375, extension of Title VII of the Civil Rights Act of 1964 to academic and professional employment, and the Higher Education Ammendments of 1972 extending provisions of the Equal Pay Act of 1963. (JT)

Trends in the federal tax law doctrines of unrelated trade or business and private inurement are surveyed with the conclusion that certain proscribed transactions with insiders would cause deprivation of tax-exempt status while other activities, bearing more on private than public interests, may cause some tax liability rather than total loss of…