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Melchionna, Olin R., Jr. – University of Richmond Law Review, 1976
Section 170 of the 1954 Internal Revenue Code is discussed with regard to the consequences of various types of inter vivos charitable gifts. Frequent complications occur when the donor claims the gifts as deductions on his income tax. Available from: the University of Richmond School of Law, Richmond, Virginia 23173. (LBH)
Descriptors: Financial Problems, Higher Education, Income, Laws
Peer reviewedThelin, John; Wiseman, Lawrence – Planning for Higher Education, 1991
The popular conception and legal definition of the major intercollegiate athletic programs are at a crossroads, with increased public scrutiny and the pressure of public policies driven by tax laws and regulatory agencies. Vigorous enforcement of existing codes and laws could transform the finances and governance of major programs. (MSE)
Descriptors: College Athletics, College Planning, Financial Problems, Futures (of Society)
