This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…

A survey of 522 colleges and universities investigated the impact of health care reform proposals. Results provide an overview of typical current medical plan design, including coverage for part- and full-time employees, and give insight into attitudes toward the idea of regional health alliances, a potentially useful reform approach. (MSE)

Charts and graphs illustrate trends in (1) values of college employee pension money invested in the stock market since 1990; (2) college spending on a variety of faculty fringe benefits in 1992-93, by institution type; and (3) the relationship between faculty salaries and the cost of living, 1986-87 to 1992-93. (MSE)

Factors influencing individuals with firm job offers to join the faculty at two research universities, urban and rural, are examined, focusing on the relative importance of tangible, intangible, and non-work-related benefits in the decision-making process. Comparisons are drawn to previous faculty recruitment studies and a complementary retention…

Describes the responses of some companies to increasing demands for family-work balance in terms of flexibility in working hours and leave policies, child care, and fringe benefits. Identifies some of the effects on the "bottom line." (SK)

In recruiting and retaining outstanding faculty and staff in a competitive higher education labor market, a state-of-the-art domestic partner benefits plan is a necessary and valuable component of a college or university's overall talent strategy. Edna Chun and Alvin Evans examine how, as part of a comprehensive total compensation package,…

This report summarizes rights and privileges provided to faculty retirees and emeriti of research universities, and presents results from a questionnaire sent to American Association of Universities (AAU) institutions (46 of the 60 members responded) concerning their ranking in desirability of 48 privileges, services, opportunities, rights, and…

Differences in the level of total compensation paid to individuals--known as "compensating differences"--reflect the market valuation of services offered, skills involved in delivery of services, and difficulty in acquiring those skills. Differences in the composition of the compensation package reflect the needs and circumstances of the…

This publication provides statistical information relating to the salaries, tenure and fringe benefits for full-time instructional faculty, as well as other employees at Pennsylvania colleges and universities. The primary sources of data were the annual surveys of instructional faculty and staff at Pennsylvania institutions of higher education…

This issue describes the Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF) life-annuity income options and traces the trends in their selection over a 17-year period, 1978-1994. Other income-related choices at or before retirement are also explored. The article emphasizes that participants in defined…

This report summarizes provisions of the budget reconciliation bills moving through Congress relating to postsecondary education including student loans and tax proposals. The House and Senate postsecondary education and tax authorizing committees reported reconciliation bills in June, 1997. These bills carried out the terms of the 5-year balanced…

This report provides statistical information relating to the salaries, tenure, and fringe benefits for full-time (FT) instructional faculty and other personnel at Pennsylvania colleges and Universities. Tables and figures present the following data: (1) index of average salaries of FT instructional faculty employed on 9-month contracts for…

The 1997 National Study of the Changing Workforce (NSCW) surveyed 2,877 employees regarding the relationship between workers' lives on and off the job and changes in the nature of work. The report also provides a historical perspective by comparing data from 1997 with data from the 1992 NSCW and from the U.S. Department of Labor's 1977 Quality of…

This policy report on compensation for child care providers is designed for use by directors, child care providers, clergy, board members, and other leaders in church-housed child care programs. Section I underscores the importance of securing fair compensation and reasonable benefits for child care providers in church-housed and non-church-housed…

Employee Assistance Programs (EAPs) offer employees confidential, professional assistance for the kinds of personal problems that adversely affect their lives and their jobs. These programs started when acute worker shortages during World War II, coupled with the successes of Alcoholic Anonymous, prompted some companies in the 1940s to develop…