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Application of Charitable Solicitation Registration Statutes to Tax-Exempt Educational Institutions and Related Organizations
White Paper To help members navigate the complex landscape of state charitable solicitation laws in the U.S., CASE commissioned law firm Webster, Chamberlain and Bean to prepare a document outlining the application of these statutes to educational institutions and their institutionally related organizations. This document will be updated periodically to reflect changes in state charitable solicitation laws. It was most recently updated in October 2011.

State Registration for Charitable Solicitation
Members often ask CASE whether they are required to register in all states where they conduct charitable solicitations. These resources address the complexity of that question and help institutions determine whether registration is necessary.

Development Services 2018
Conference Development Services 2018

General Data Protection Regulation
Good Question Does CASE have resources about Europe's General Data Protection Regulation (GDPR)?

GDPR Initiatives and Policies
Sample Collection Does CASE have samples of GDPR initiatives and policies from educational institutions?

Repeal of Athletic Seating Deduction
On Dec. 22, 2017, U.S. President Donald Trump signed the Tax Cuts and Jobs Act (H.R. 1), legislation that repeals the deduction for charitable gifts made for the right to purchase preferred seating at college or university athletic events.

Postal Regulation
Postal Regulation

Privacy & Information Access
Privacy & Information Access

Into the Storm
CURRENTS Article Within hours of the June 2016 Brexit referendum in which 51.9 percent of voters in the United Kingdom opted to leave the European Union, many U.K. universities created special teams to address their most immediate concerns: student and staff recruitment and retention. University College London convened a Brexit planning group, chaired by its president and provost, with top representatives participating from offices such as communications, development, international, education and student affairs, the registrar, and human resources, as well as the college's unions.

Happy 100th Anniversary, Charitable Deduction
CURRENTS Article The charitable contribution deduction becomes a centenarian this year.

President's Perspective: A Time to Advocate
CURRENTS Article CASE firmly believes that education can transform lives and society. At times of turbulence, this is even more important. Amid the current change, we need increased advocacy for policies that allow us to act effectively and with integrity to champion the success of educational institutions. CASE is responding to this challenge by enhancing our advocacy efforts in order to better support our members in this arena.

Congressional Briefing Focuses on Tax Reform and Charitable Giving
Article,  BriefCASE Article On June 28, Independent Sector and the Council on Foundations held a briefing on the impact of tax reform on charitable giving on Capitol Hill.

CASE Announces Support for Universal Charitable Deduction
Article,  BriefCASE Article On May 22, CASE announced support for a universal charitable deduction, a proposal that would both preserve the value of the current charitable deduction while allowing all taxpayers to benefit from the current charitable deduction.

President Trump’s Tax Plan Has Implications for Giving
Article,  BriefCASE Article A tax reform plan announced by U.S. President Donald Trump would likely lead to a decline in giving to educational institutions and other charitable organizations.

Florida Lawmakers Approve New Restrictions, Disclosure Requirements on Institutionally Related Foundations
Article,  BriefCASE Article As part of their final budget negotiations, U.S. Florida state lawmakers approved legislation that will prohibit the state’s public colleges and universities from using state funds to pay for the salaries of institutionally related foundation employees beginning in 2022.

New Webinar on Tax Reform and Charitable Giving
Article,  BriefCASE Article Our latest Washington Update on-demand webinar (free for CASE members) outlines how tax reform could affect charitable giving, the charitable deduction and endowments.

Endowments Are Forever
CURRENTS Article In a combustible election year full of populist rhetoric, candidates for both federal and state offices are decrying higher education's price tag and mounting student loan debt. Headlines about college and university endowments earning double-digit returns in 2013 and 2014 helped bring the funds under lawmakers' scrutiny, leading some to view them as a way to keep tuition prices in check and increase student financial support. But endowments are intended to provide stable, long-term funding to an institution while balancing the present and future needs of the university and its students, a concept known as intergenerational equity. And it's essential that communications and development professionals understand how their institution's endowment works—including how these funds help keep tuition prices down. Communicators and fundraisers should also know the endowment's total value, spending rate, return on investment year to year, and average 10-year return.

License to Fly
CURRENTS Article Drones can result in gorgeous shots of campus—and big fines if you fly them illegally. Governments around the world are strengthening regulations on commercial use for drones, which includes university publicity, marketing, and research. While laws vary from country to country, aviation authorities in the U.S., the U.K., and Australia require you to register your drone and obtain certificates or licenses for commercial use. And with drone laws changing rapidly, educational institutions must be vigilant about regulations and safety when using unmanned aircrafts.

Brand Values
CURRENTS Article When the university began using the Zia name and sun symbol in 1981, most people were unaware of the sign's sacred meaning. When we began the trademark process, we knew better—and we had a choice. ENMU could continue to use the name and symbol, likely without challenge from the Zia Pueblo, but that didn't mean the university should. Taking this route would prevent us from protecting part of ENMU's visual identity since we couldn't register the Zia symbol. We could try to modify it to meet trademark and licensing requirements, but that would be costly and difficult. What was the university's obligation? If we continued using the name and symbol, would future generations of students, staff, and alumni view ENMU as participating in cultural appropriation? How would stakeholders react if we stopped using the name and symbol?

CASE Europe, Universities UK Issue Joint Response to Fundraising Regulator
Article,  BriefCASE Article Following consultation with CASE members in the UK, CASE Europe and Universities UK have submitted a joint response to the Fundraising Preference Service Working Group on the scope of the proposed service and the impact its introduction will have on the education sector.

Scholarships
Good Question Do you have information on scholarship management and administration?

Charitable Solicitation Regulation
Charitable Solicitation Regulation

Copyright & Intellectual Property
Copyright & Intellectual Property

Higher Education Legislation
Higher Education Legislation

Risk Management
Risk Management

Tax Issues
Tax Issues

Outlook: Rich—and Therefore Unworthy?
CURRENTS Article The criticism over nonprofits' tax status stems from a misunderstanding of why and how they operate.

Talking Points: The Bandwidth Battle
CURRENTS Article Net neutrality will only become more important as new technologies transform education and the economy. Higher education institutions and libraries must remain vigilant and defend the need for an open and neutral Internet. We can do this individually or through our professional organizations and by reaching out to our members of Congress and the FCC. Preserving the free flow of information over the Internet is critical to our educational purpose and mission.

Charitable Gift Law
Good Question Q: We are starting an international fundraising program and will be asking foreign alumni for gifts. Can donors in other countries receive tax benefits or deductions for gifts to our institution?

Talking Points: The Defaulter Dilemma
CURRENTS Article Last month, sanctions to the new federal policy tracking cohort default rates, or CDRs, went into full effect. An institution that fails to stay below CDR thresholds, which now monitor borrowers who default within three years after beginning repayment, could lose access to federal student aid.

Get Compliant with Charitable Solicitation Laws
Article,  Community College News Article Community college advancement leaders should ensure that their institutions are compliant with complex charitable solicitation laws before fundraising outside of their home state.

Office Space: Sharing the Wealth of Confidential Data
CURRENTS Article Creating a privacy policy helps institutions outline the purpose of their research and how other campus partners are expected to handle it.

The Massive Potential and Frustrating Pitfalls of Big Data
CURRENTS Article This article explains the different kinds of software and prospect research companies that educational institutions use to find potential donors. It also explores how institutions use the data that these services generate, the accuracy of the data they produce, and whether they are worth the price.

Odds and Ends: Power to the People Online
CURRENTS Article Alexis Ohanian, co-founder of the social news website Reddit, discusses his new book, Without Their Permission, as well as his love of mascots, online entrepreneurs, digital privacy, and Internet freedom in this Q-and-A format interview.

Results of the FY2012 IRF Data Book Survey
White Paper This white paper, using results from the 2012 IRF Data Book Survey, examines the structure of institutionally related foundations, their funding sources, staff composition and breakdown by department, and methods used to ensure compliance with federal, state and local laws and regulations. When possible, it compares 2011 and 2012 survey results.

Office Space: Preventing Copyright Confusion
CURRENTS Article Copyright and fair use can be a scary and confusing topic today, particularly as people use artists' work to create new content and comment on society and culture online and on social media. This article provides some direction for making decisions about whether a project that uses an artist's copyrighted material meets the fair use test under U.S. copyright law. It references several resources produced by communities of practice—such as documentary filmmakers, librarians, and makers of online videos—that offer guidance for repurposing video, music, documents, and more.

Building a Resilient Organization
Advancement Weekly Article,  Article Leaders must prepare their organizations to face disasters and other unplanned disruptions, says one business executive.

Fiscal Cliff Deal Preserves Charitable Deduction
Article,  BriefCASE Article On Jan. 2, U.S. President Barack Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8), legislation that preserves the charitable deduction and extends the estate tax and IRA charitable rollover.

Tax Policy Center: Fiscal Cliff Deal Will Increase Charitable Giving
Article,  BriefCASE Article In a January 2013 fact sheet (pdf), the Urban-Brookings Tax Policy Center estimates that the American Taxpayer Relief Act of 2012 (H.R. 8) will increase charitable giving by $3.3 billion or 1.3 percent.

White House Releases Report Criticizing Dollar Cap on Charitable Deduction
Article,  BriefCASE Article In a Dec. 6 report, the White House National Economic Council finds that dollar cap proposals would significantly reduce charitable giving and, in some cases, effectively eliminate the charitable deduction altogether. However, the NEC also continues to push for a 28 percent cap on charitable deductions, stating that such a cap would make “the tax code more fair.”

Minimizing Risky Employee Behavior
Advancement Weekly Article Leaders can take several steps to protect themselves and their organizations against potentially reckless or unethical employee behavior, says a risk management consultant.

Defending Government Subsidy of Private Giving
Article,  BriefCASE Article The governments of Australia, the United Kingdom and the United States are reconsidering their encouragement of philanthropic giving, according to a strategic adviser and speaker at the recent CASE Asia-Pacific Institute in Educational Fundraising.

IRS Announces 2013 Inflation Adjustments for Insubstantial Benefit Limitations
Article,  BriefCASE Article The Internal Revenue Service has issued guidance on inflation adjustments for 2013.

How to Pass a Bond Issue or Tax Levy
Article,  Community College News Article Community colleges should use demographic data to determine the best time to request voter support for bond issues and tax levies, says a former institutional leader.

CASE Encourages Educational Institutions to Review Political Activity Rules
Article,  BriefCASE Article With U.S. elections approaching in November, CASE encourages members to review the "political activity" rules for charitable organizations.

Higher Education Compliance Alliance
National Association of College and University Attorneys (NACUA)
The Higher Education Compliance Alliance was created to provide the higher education community with a centralized repository of information and resources for compliance with U.S. federal laws and regulations. More than 25 higher education associations, including CASE, have shared resources for the project. Topics range from financial aid and grants management, to information technology, social media and web 2.0.

Copyright & Licensing for Images and Multimedia
Good Question Does CASE have information about copyright and licensing for multimedia? Where can we obtain inexpensive or free music and images to use on our website and in social media?

College, University Foreign Gift Disclosure Reports Due on July 31
Article,  BriefCASE Article U.S. colleges and universities that have received charitable gifts of $250,000 or more from foreign sources in the last six months must file a disclosure report with the U.S. Department of Education.

CASE Europe, UK Fundraisers Applaud Government for Shelving Charity Tax Plans
Article,  BriefCASE Article UK fundraisers and donors welcomed the recent decision by Chancellor of the Exchequer George Osborne to abandon his plans to cap income tax relief on charitable donations. The reversal of the March budget proposal followed three months of sustained lobbying led by a consortium of organisations, including CASE Europe and Universities UK.

Summer Camp Revenue: Is it Unrelated Business Income?
Article,  BriefCASE Article Colleges, universities and independent schools that are holding or hosting summer camps this year should review the Internal Revenue Service rules on the treatment of unrelated business income.

Talking Points: The Policy-Privacy Tradeoff
CURRENTS Article Policymakers want to assess how well U.S. institutions are educating students by tracking students' progress from elementary school through college and into the workforce. Despite concerns about how well the sensitive data contained in student educational records will be protected, the policymakers loosened privacy restrictions to make that happen.

CASE, Other Higher Ed Associations Launch Online Compliance Resource
Article,  BriefCASE Article Campus administrators and others charged with making sure their institutions comply with U.S. federal laws and regulations now have access to an online resource that aggregates compliance news and resources from 20 higher education associations.

Political Activity Policies
Sample Collection The Library maintains this collection of policies that govern political activities on campus.

New FERPA Regulations Released
Article,  BriefCASE Article The U.S. Department of Education recently released regulations amending the Family Educational Rights and Privacy Act that it says will safeguard student privacy and give states the flexibility to share school data that can be helpful in judging the effectiveness of government investments in education.

IRA Charitable Rollover Expires
Article,  BriefCASE Article Congress did not act to extend the IRA Charitable Rollover prior to its expiration on Dec. 31, 2011. Many lawmakers hope to pass a retroactive extension of the IRA charitable rollover in 2012.

Postal Rates Set to Increase in 2012 as Congress Considers Postal Reform
Article,  BriefCASE Article On Oct. 18, the United States Postal Service proposed postage rate increases effective Jan. 22, 2012.

Landmark Ruling for UK Independent Schools Council
Article,  BriefCASE Article A high court judgment passed last week in London signifies victory for the UK's Independent Schools Council, says Kate Hunter, executive director of CASE Europe.

Talking Points: Stemming Student Loan Defaults
CURRENTS Article New student loan accountability measures threaten to have more U.S. colleges and universities opt out of federal loan programs, forcing students toward riskier private student loans and limiting college access for underrepresented students.

Talking Points: Safe and Sound?
CURRENTS Article In spring 2011, the U.S. Department of Education's Office for Civil Rights (OCR) issued a letter to schools delineating institutions' responsibilities in preventing and addressing sexual harassment. But as institutions set out to revise their policies in the wake of the new guidance, they are finding that the new requirements raise as many challenges as they seek to resolve.

President's Perspective: Give and Take
CURRENTS Article While donors don't make charitable contributions to gain tax benefits, tax benefits do influence donors' decisions about when and how much to give. To reduce or eliminate the charitable reduction in the United States during a time when the need for philanthropic support has never been greater would be foolhardy.

CASE, Nonprofit Coalition Urge Lawmakers to Protect Value of Charitable Deduction
Article,  BriefCASE Article CASE and 22 other nonprofit associations and organizations have sent a joint letter to the U.S. House and Senate leadership urging lawmakers to protect the value of the charitable deduction by opposing efforts to cap the value of itemized deductions for charitable contributions.

Reminder: College, University Foreign Gift Disclosure Reports Due on July 31
Article,  BriefCASE Article U.S. colleges and universities that have received charitable gifts of $250,000 or more from foreign sources in the last six months must file a disclosure report with the U.S. Department of Education.

CBO Report Outlines Options for Changing Tax Treatment of Charitable Giving
Article,  BriefCASE Article In a May 2011 report, the Congressional Budget Office outlined options for changing the tax treatment of charitable giving.

IRS: 275,000 Organizations Lose Tax-Exempt Status
Article,  BriefCASE Article On June 8, the Internal Revenue Service announced that 275,000 tax-exempt organizations have automatically lost their tax-exempt status for failure to file required annual information returns for three consecutive years. The list includes some local alumni association chapters, institutionally related foundations and fraternities and sororities.

Hawaii Law Exempts IRFs, Alumni Associations from Charitable Solicitation Registration Requirements
Article,  BriefCASE Article Institutionally related foundations and alumni associations are now exempt from charitable solicitation registration and reporting requirements in Hawaii.

CASE Europe Welcomes New Measures to Boost UK Philanthropic Giving
Article,  BriefCASE Article CASE Europe welcomes the 23 March announcement by Chancellor of the Exchequer, George Osborne, that charities will be allowed to claim gift aid on donations worth £5,000 each year without a gift aid declaration.

Taxing Times
CURRENTS Article In this article, Caroline E. Mayer reports on the increase in payments in lieu of taxes (PILOTs) being requested of colleges and universities in light of the budget shortfalls that municipalities are facing as a result of the recession. It explores successful PILOT agreements as well as unsuccessful attempts by local leaders to push for these payments and highlights institutional efforts to better communicate the value and benefits they bring to their community.

The Price of Competition
CURRENTS Article This article looks at the recently passed tuition changes to the U.K.'s higher education system, how the higher education marketplace may change as a result, and the role that marketing efforts may play under this new scheme.

New IRA Charitable Rollover Resources Available
Article,  BriefCASE Article In December 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (H.R. 4853), a bill that includes a two-year, retroactive extension of the IRA charitable rollover through Dec. 31, 2011. To help independent schools, colleges, universities and their foundations spread the word and encourage donors to consider IRA charitable rollover gifts, CASE has posted two new resources on its website–a sample promotional flyer and a transfer instruction letter template.

New Brief Provides Guidance on Privacy, Student Records
Article,  BriefCASE Article Alumni relations practitioners, admissions professionals and others who use electronic student record systems now have a one-stop source for information and guidance on guarding student privacy in school data.

Postal Rate Increase Announced
Article,  BriefCASE Article On Jan. 13, the United States Postal Service announced that postal rates, including some nonprofit postal rates, will increase on April 17, 2011.

Gift Aid Forum Releases Recommendations, UK Responds
Article,  BriefCASE Article A group of treasury and charity representatives, including CASE's Joanna Motion, has released a report following its review of gift aid, a UK policy that enables tax-effective giving to charities.

Estate Tax, IRA Charitable Rollover Extensions Signed Into Law
Article,  BriefCASE Article On Dec. 17, President Barack Obama signed H.R. 4853 (pdf) into law, a tax bill that temporarily extends the federal estate tax and IRA charitable rollover.

Postal Rate Increase Denied
Article,  BriefCASE Article On Sept. 30, the Postal Regulatory Commission denied a United States Postal Service request for significant increases in postal rates, including nonprofit standard and periodical rates. The rate increases would have taken effect on Jan. 2, 2011.

CASE Urges HHS to Ensure Regulations Do Not Discourage Grateful Patient Fundraising
Article,  BriefCASE Article In comments submitted on Sept. 13, CASE President John Lippincott urges the U.S. Department of Health and Human Services to ensure that new patient privacy regulations enacted under the Health Information Technology for Economic and Clinical Health Act do not negatively impact grateful patient fundraising.

Survey Indicates Wealthy Donors May Give More to Offset Higher Taxes
Article,  BriefCASE Article Nearly 90 percent of financial advisers expect income taxes to increase for most of their clients in the next 12 to 18 months, and one in four predicts clients will increase charitable giving to offset these tax hikes, according to new survey findings.

New UK Finance Act to Impact Cross-Border Giving
Article,  BriefCASE Article Changes brought in by the UK Finance Act 2010 are likely to have a significant impact on European charities and philanthropy.

Talking Points: Funding Efficiency
CURRENTS Article The U.S. Student Aid and Fiscal Responsibility Act puts the federal government in charge of student loans, and uses the resultant savings for a variety of priority higher education programs, including increased Pell Grant allotments and dedicated funding to community colleges and minority-serving institutions.

State Charitable Solicitation Laws with Brian Flahaven
Impact Alumni blog
Podcast In this June 11, 2010 podcast, CASE Director of Government Relations and Institutionally Related Foundations Brian Flahaven discusses U.S. state charitable solicitation laws and their potential impact on the solicitation of funds from constituents.

Special Report: What Impact Does the New Credit Card Legislation have on Your Affinity Card Agreements?
Impact Alumni blog
Podcast In this May 4, 2010 podcast, CASE Director of Government Relations and Institutionally Related Foundations Brian Flahaven discusses the impact of the Credit Card Accountability Responsibility and Disclosure Act of 2009 on affinity card agreements in the United States.

Getting Closer to Cross-Border Charitable Giving in Europe
Article,  BriefCASE Article Europe-based charities can now take advantage of UK charity tax reliefs, a move that could signal a more liberal flow of giving between European member states.

Security Locks
CURRENTS Article Institutions should create a communications policy that reaches anyone with access to data.

CASE VP to be Part of Consultation on UK Gift Aid Reform
Article,  BriefCASE Article Joanna Motion, vice president of international operations for CASE, will participate in a sector-wide discussion group on a reform of gift aid in the United Kingdom.

UK Opts Out of EC Proposal on Succession, Wills
Article,  BriefCASE Article Following concern expressed by higher education institutions, CASE and other organizations, the UK government says it will not enter into a European Commission proposal to establish common rules concerning cross-border disputes about inheritance.

Postal Rates to Remain Steady in 2010
Article,  BriefCASE Article On Oct. 15, Postmaster General Jack Potter announced that U.S. postal rates for first-class and nonprofit mail, periodicals and single-piece parcel post will not be increased in 2010.

Memoranda of Understanding
Sample Collection The Library maintains this collection of memoranda of understanding or agreement between an institutionally related foundation and its host institution.

Brussels Court Makes Landmark Ruling on Foreign Donations
Article,  BriefCASE Article A recent ruling by a Brussels court on cross-border donations will “make it easier” for universities in the United Kingdom and other European Union countries to solicit foreign donations.

Talking Points: What's Around the Corner?
CURRENTS Article Under a new U.S. law, affinity credit card agreements are now subject to increased disclosure requirements. This column explains why Congress opened up these agreements for scrutiny and how can alumni associations can comply with the new law.

President's Perspective: A Is for Advocacy
CURRENTS Article CASE's president summarizes the organization's recent advocacy efforts, both within the United States and abroad as well as within the halls of government and academe.

Records Retention Policies
Sample Collection The Library maintains this collection of records retention and destruction policies for all CASE membes.

Whistleblower Policies
Sample Collection The Library maintains this collection of whistleblower policies for members.

Filing and Recordkeeping Requirements
Excerpt In this excerpt from Advancement Services: A Foundation for Fundraising, 2nd ed. (CASE, 2007), author Amy J. Phillips discusses IRS requirements and recordkeeping issues and practices.

AGB-CASE Illustrative Memorandum of Understanding Between a Foundation and Host Institution or System
The Association of Governing Boards of Universities and Colleges (AGB) and CASE jointly developed this illustrative Memorandum of Understanding (MOU) for institutions and foundations. It was designed to enumerate the elements that "best practice" suggests need to be considered for inclusion in an MOU. Ultimately, history, campus culture, and legal dictates will affect the contents of an institution's document.

Charitable Deduction
These resources explain proposed limitations on the charitable deduction, who it impacts and its implications for educational institutions.

IRA Charitable Rollover
On Dec. 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015, legislation that included a permanent extension of the IRA charitable rollover. The rollover is now a permanent part of the U.S. tax code. These resources explain the IRA rollover, how it works, and points to keep in mind.

Estate Tax
CASE supports the preservation of the estate tax. These resources explain the issues surrounding estate tax reform.

Panel on the Nonprofit Sector
Responding to media stories of tax fraud in the nonprofit sector, the U.S. House Committee on Ways and Means and the Senate Finance Committee began extensive hearings into how to reform charitable tax law. In October 2004, Independent Sector convened the Panel on the Nonprofit Sector to address the issue. The panel's work and recommendations are summarized here.

Military Service Members and Veterans in Higher Education: What the New GI Bill May Mean for Postsecondary Institutions
American Council on Education
Report This July 2009 report provides an overview of the U.S. Post-9/11 Veterans Educational Assistance Act of 2008, its potential effect on college enrollment among current and former military personnel, the characteristics of military undergraduates and the issues they face.

FERPA and Campus Security
National Association of College and University Attorneys
Article Misunderstanding of the Family Educational Rights and Privacy Act (FERPA) generates concern in the U.S. about sharing student information. This bulletin, presented in a Q&A format, explains that FERPA is not an obstacle to appropriate and desirable cautionary communications intended to protect student, campus or public safety.

Department of Education Releases New FERPA Regulations
Article,  BriefCASE Article On Dec. 9, 2008, the U.S. Department of Education released revisions to its regulations implementing the Family Educational Rights and Privacy Act.

Nonprofit Postal Rates to Increase
Article,  BriefCASE Article As part of its annual pricing review, the United States Postal Service has approved increases to U.S. postal rates, including nonprofit rates.

EU Tax Relief Good News for Universities, Other Nonprofits
Article,  BriefCASE Article A recent European court ruling on tax relief could make it more attractive for universities in the United Kingdom and across Europe to compete for donors in other European Union countries.

Talking Points: Strings Attached
CURRENTS Article The Higher Education Opportunity Act of 2008 reauthorizes and expands the act of 1998. Many in U.S. higher education are apprehensive about the contents and direction of this legislation.

AdvanceWork: A Free-for-All
CURRENTS Article Two-thirds of college and university students see nothing wrong with swapping or downloading copyrighted digital material, such as software and music, according to a recent survey. Because this practice opens campuses to potential liability, they should consider programs and policies regarding on-campus downloading.

IRS to Continue Scrutiny of Colleges and Universities in 2009
Article,  BriefCASE Article The Internal Revenue Service will continue to closely examine the activities of colleges and universities next year.

Advance Work: Letting the Rules Slide
CURRENTS Article Copyright questions got you down? This handy tool could provide some answers.

Talking Points: From Dog Tags to Degrees
CURRENTS Article This column discusses the 2008 Veterans Education Assistance Act, which expands the original GI Bill, and points out ways in which institutions can best serve student veterans.

Talking Points: Managing Identities
CURRENTS Article The most critical ingredient to having an effective online presence is not the latest technology but the ability to leverage a secure and robust identity management system.

HEA Reauthorization Legislation Signed into Law
Article,  BriefCASE Article After six years of failed attempts and negotiations, Congress passed and the president signed legislation that renews the Higher Education Act, the law that governs federal aid to colleges and universities.

Advance Work: Time Out
CURRENTS Article When officials at Memorial University in Newfoundland decided to try to encourage people to report wrongdoing, they found that not many of their peer institutions have a formal whistleblower policies.

Talking Points: Plugging the Holes
CURRENTS Article Institutions are not eager to play the role of Internet police in the battle of illegal file-sharing on campus networks. Education about intellectual property rights and implementing technological solutions can help alleviate the problem.

Campus Confidential
CURRENTS Article One year after the tragedy at Virginia Tech, are institutions better prepared to handle students with mental health crises? Take a look at how a variety of institutions are changing the way they share information about students at risk while they navigate the muddy waters of FERPA and HIPAA regulations.

Virtually Secure
CURRENTS Article Institutions are being hacked into more often, and it's the role of campus communicators to educate the campus about risks and precautions. But the task isn't easy. It's difficult to make individuals truly aware of how security issues affect them. This article explores the security problems and issues that institutions face and the strategic communications associated with them and will offer ideas for successful internal communications campaigns based on marketing techniques.

Talking Points: Caught Up
CURRENTS Article This article provides an overview of the student loan scandal, which started with an investigation of potential conflicts of interest between higher ed and the lending industry and expanded to alumni associations in an effort to determine whether these groups are steering students toward specific loan consolidation companies in exchange for certain benefits.

Talking Points: The Parent Gap
CURRENTS Article The phrase in loco parentis isn't as commonly heard or used on campuses as it once was, but the authors of this article believe that the doctrine of in loco parentis is not a relic of the past; it has a strong presence in higher education and student affairs practice. This article briefly examines the history of in loco parentis and recent related legal decisions, and includes recommendations for how institutions can respond to the recent shift in public perception and institutional policy.

Do Not Disturb
CURRENTS Article Facts can be taken out of context and used in unwelcome ways. This is the crux of the problem of privacy and the prospect researcher.

IRS Rules and Regulations: What You Need to Know to Stay Out of Trouble
Alison L. Paul
Excerpt This chapter from John Taylor's Advancement Services: A Foundation for Fund Raising, 2nd ed. (CASE, 2007), discusses IRS rules and regulations for a variety of gift types, as well as filing and recordkeeping requirements for advancement services operations.

Talking Points: Temporary Relief
CURRENTS Article For the past few years, CASE and other organizations have been working to promote passage of proposed legislation known as the Charity Aid, Recovery, and Empowerment Act. Various iterations of the act have made it through the U.S. Congress, but a full version has yet to become law. The Pension Protection Act, however, which includes a portion of the CARE Act, was signed into law Aug. 17, 2006 and provides tax incentives for donors age 70½ or older to contribute IRA (individual retirement account) assets to educational institutions and other nonprofits. This article gives an overview of what the law does and doesn't do, explains the tax ramifications of the law, offers guidelines for completing a gift, and describes how to properly market this giving opportunity.

Talking Points: Opening Up
CURRENTS Article This article is a follow-up to a September 2003 CURRENTS article, "That Sinking Feeling," about the Uniform Management of Institutional Funds Act, a law that governs the expenditure of endowment funds by nonprofits, including institutions and their foundations. This article describes recent revisions to UMIFA and the details of the new law, which mean big changes in the way charitable institutions manage and spend their endowment funds. One major change is the name—the act is now called Uniform Prudent Management of Institutional Funds Act—and perhaps the biggest change is the elimination of the concept of “historic dollar value.” Other changes that the article describes include how UPMIFA brings the law in line with modern investment practice and how the new act provides better spending guidelines and more flexibility to cope with fluctuations in the value of the endowment.

Protecting Donor Anonymity
CURRENTS Article When donors make anonymous gifts, they often wish to protect more than their name. They want to protect their privacy. But sometimes a donor's right to privacy is in conflict with state public disclosure laws. In this article for major gift officers and other development professionals, an attorney and director of planned giving tells how to work with professional advisors and donors' counsel to ensure anonymity and save the gift from being withdrawn because of privacy concerns.

Risk Management for Foundations
This series of four articles on risk management for institutionally related foundations was written by Thomas Atkins, a principal at Albert Risk Management.

Talking Points: Identity Crisis
CURRENTS Article In 2004, several education institutions became the victim of hackers who compromised the personal information of students, faculty, administrators, alumni, and donors. Although no cases of identity theft have been traced to these incidents, campuses should be aware of the laws and best practices regarding the collection and use of sensitive information such as Social Security Numbers.

Locked Down
CURRENTS Article Campuses value a collaborative environment, but that openness makes their computer networks vulnerable to hacking and other security breaches. With sensitive information such as Social Security numbers at risk, campuses should improve their data security by better protecting their servers, reducing the use of SSNs, encrypting data, implementing security checklists, and creating processes to minimize the risk of spam and viruses being spread by students, faculty, and staff attaching their computers to the network.

The Long Arm of the Law
CURRENTS Article This article, a sidebar to “To Preserve and Protect,” discusses the three U.S. laws that experts say endowment managers must bear in mind: the Sarbanes-Oxley Act (SOX), the Uniform Management of Institutional Funds Act (UMIFA), and the Freedom of Information Act (FOIA).

Talking Points: Fair and Square
CURRENTS Article In August 2004, the U.S. Department of Labor updated the Fair Labor Standards Act, regulations for exempting white-collar employees from overtime pay. These new regulations change the criteria for determining which types of employees are exempt from overtime. The new regulations call into question the previously exempt status of many advancement positions.

Talking Points: Canning Spam
CURRENTS Article With campuses increasingly relying on e-mail to reach constituents, advancement officers should be familiar with the 2003 CAN-SPAM legislation. This article explains the new U.S. law, including why it was passed and what it seeks to do, as well as specifics about how to comply and penalties for not doing so. Although the legislation doesn't apply specifically to nonprofits, the author recommends that all organizations adhere to well-defined best e-mail practices.

AdvanceWork: Framing the Debate
CURRENTS Article U.S. colleges and university leaders are intensely focused on the reauthorization of the Higher Education Act this year. At stake are proposals that might further regulate admissions, curricula, and hiring as well as the future of student aid programs such as the Pell grant and TRIO. The Keep College Possible Coalition has created a toolkit to help institutions garner support for the HEA fight.

Talking Points: After SOX
CURRENTS Article Recent corporate scandals in the United States led to accountability measures like the Sarbanes-Oxley Act. Although most of the legislation applies to public companies, institutions and foundations might want to adopt parts of it and should be aware of the one part with which they must comply.

Talking Points: Track Records
CURRENTS Article The U.S. Family Educational Rights and Privacy Act, designed to protect students' privacy, is complicated but important for advancement officers to understand. This article covers FERPA-related access issues, including student and alumni records.

Keeping the Piece
CURRENTS Article GASB Statement No. 39 sets new requirements for public colleges and universities to include financial data of "component units"--including many institutionally related foundations--in annual reports. This article explains what the requirement means for institutions and their affiliated foundations and offers guidelines for reaching compliance by the June 2004 deadline.

Talking Points: Spotlight on Safety
CURRENTS Article The Clery Act and other legislation, including the Family Educational Rights and Privacy Act (FERPA) and Title IX, draw attention to the extent of crime on campus. This column explains the laws and what campuses must do to comply with them.

AdvanceWork: Spotlight on...
CURRENTS Article The general counsel of Catholic University of America maintains a Web site with information on the myriad federal laws that affect higher education.

AdvanceWork: Hanging Up on Alma Mater?
CURRENTS Article Even though charities, including education institutions, are exempt from the bulk of the Do Not Call Registry, phonathon callers are likely to get some complaints and inquiries as the new law takes effect. Communication with alumni and other prospects and scripts for responding to such complaints will help ease frustrations.

Talking Points: Supreme Confusion
CURRENTS Article A higher education attorney explains the U.S. Supreme Court's 2003 rulings on the University of Michigan affimative action admissions programs. The much-anticipated rulings were expected to define the legality of affirmative action, but institution leaders remain uncertain about how to interpret the rulings and how they will affect race-conscious decision making in higher education admissions.

AdvanceWork: Uncle Sam Wants You to Give
CURRENTS Article A report from Washington, DC-based Independent Sector finds that U.S. residents who itemize deductions on their income tax returns tend to be more philanthropic. The coalition concludes that "the tax code can be a powerful tool to influence the amount America gives."

Talking Points: A Test of Integrity
CURRENTS Article This column examines the Supreme Court's 2003 ruling in a telemarketing case, Madigan v. Telemarketing Associates, and how it affects charities and fund raising.

Talking Points: The Ball Is in Play
CURRENTS Article This Talking Points column reviews Title IX, the landmark legislation mandating equitable treatment of men and women at American educational institutions that receive federal funds. The article summarizes the original mandate and its effect on college sports, efforts from 1995 to strengthen enforcement and from 2002 to ameliorate Title IX’s effects on men’s teams, and areas of ongoing controversy and how advancement can respond. This column is of interest to managers of alumni, development, and communications programs and chief advancement officers.

AdvanceWork: Charity Begins at Work
CURRENTS Article In an effort to encourage more private sector philanthropy, in January 2003 the Australian Tax Office agreed to let workers make charitable donations through pretax payroll deductions. The program lets donors realize the benefits of giving immediately rather than after they file their taxes. This Advancework item is of interest to development and advancement services officers who want to develop giving incentives.

AdvanceWork: Culture Shock
CURRENTS Article Alumni travel program managers can lessen the risk of fatal cardiac arrest cases by ensuring that tour operators provide automatic external defibrillators. These machines have become common on airplanes and ships in the United States but are not as widely available in Europe. This AdvanceWork item is of interest to alumni tour planners and alumni managers interested in risk management.

Fear Factor
CURRENTS Article There are many legal and ethical responsibilities involved in managing constituent records, from e-mail addresses to credit card and Social Security numbers. To protect data security and privacy, advancement officers need a comprehensive policy covering quality controls, opt-in and opt-out systems, information release procedures, and security measures. This article, which includes a list of U.S. laws about collecting and using private information, is of interest to prospect researchers and managers of advancement services, development, and overall advancement programs.

Risky Business
CURRENTS Article Alumni event planners face three major liability risks: money, travel, and alcohol. Managers need to explore how to limit these risks, regardless of whether the events are sponsored by the staff at the main alumni association or by volunteers of remote clubs and chapters.

Keeping off Thin Ice
CURRENTS Article Because public relations officers are adept at issues management and crisis communications, more campuses are including communicators in the assessment and prevention aspects of the risk-management process. Their most significant contributions include raising hard questions; forging good relations between the campus and the media and community; and tracking litigation patterns. This article, which also discusses potential future issues that will challenge campuses, is of interest to media and community relations officers, PR managers, and chief advancement officers.

Talking Points: Copy it Right
CURRENTS Article This column traces the legal history of U.S. copyright statutes, discusses the fair-use doctrine, and examines problems related to copying articles for distribution. It also includes four online copyright reference sites. The column is of interest to communications officers and other advancement professionals concerned with intellectual property and legal risks related to copyright.

Talking Points: Capitol Intentions
CURRENTS Article The author discusses issues that the 108th Congress may address in reauthorizing the Higher Education Act, which include Pell grants and other aspects of financial aid, changing demographics on U.S. campuses, and terrorism-related concerns. The article will be of particular interest to government relations staff.

Talking Points: Avoiding Trouble
CURRENTS Article Intermediate sanctions regulations give the IRS new ways to penalize those who take advantage of their relationship to nonprofits. The intermediate sanctions described in Section 4958 of the IRS code target excess benefit transactions such as excessive compensation packages. As nonprofit managers negotiate staff compensation and financial transactions with trustees and other disqualified persons, they should following the stated guidelines for data collection, decision-making, and documentation to ensure compliance with the new regulations.

Tech Support: I Want My MP3
CURRENTS Article Campus officials must develop and enforce policies on Internet file sharing and other aspects of copyright and intellectual property. Make the policy development process as open as possible, and review the policy annually. Answering the tough questions listed here will guide you to an effective policy.

AdvanceWork: Patriot Games
CURRENTS Article This AdvanceWork item discusses advancement officers’ concerns about a last-minute provision added to the USA PATRIOT Act of 2001. The provision requires the Federal Trade Commission to promulgate rules addressing fraudulent charitable solicitations. Long notes, however, that the FTC has no authority over nonprofit and charity organizations, and concludes that the new law has few implications for education fund raising.

Cutting Red Tape
CURRENTS Article With drastic cutbacks in government support over the past decade, the education sector in Canada is actively competing with other nonprofit institutions for private gifts. Recognizing the need to promote charitable giving—and spurred by the Canadian Association of Gift Planners—the Canadian government began introducing tax incentives in the early 1990s. From 1997 to late 2001, Canadian institutions experienced a string of unprecedented years in fundraising—underscoring a growing trend in Canadian philanthropy.

Closing Remarks: Courting Disaster?
CURRENTS Article A recent New Jersey court ruling regarding Rutgers Magazine jeopardizes the authority of institutions over the content of campus magazines. This column outlines the legal arguments for reversing this decision, maintaining that editorial decisions concerning a magazine’s content are not subject to the First Amendment, and that campus magazines may reject ads that conflict with reasonable policy.

AdvanceWork: Campus Crime Goes Online—Again
CURRENTS Article The U.S. Department of Education publishes campus crime statistics online, which is likely to raise as many constituent questions about data accuracy as about on-campus crime.

The Estate Tax Enigma
CURRENTS Article New tax legislation of 2001 is likely to discourage giving by increasing its real costs. This article outlines the relevant changes in income taxes, estate taxes, generation-skipping taxes, and gift taxes, along with the likely consequences of these changes on specific types of planned gifts.

Talking Points: Whose Information Is It, Anyway?
CURRENTS Article In the United Kingdom, the Data Protection Act creates challenges for development and alumni officers, who must adhere to its strict requirements on the compilation and use of personal data; similar laws exist elsewhere in Europe.

Tech Support: Keeping Your Data Legal
CURRENTS Article The authors describe ways in which advancement staff can handle issues regarding the privacy of donor and alumni data, in keeping with the United Kingdom’s Data Protection Act and similar existing or proposed European and North American legislation.

Finding Sunken Treasure
CURRENTS Article Prospect research is still a brand-new field in Europe. The article describes the biggest hurdles that researchers face there—ranging from privacy legislation to linguistic differences—and describes the resources and research techniques that he has found to be most useful.

Talking Points: On the Record?
CURRENTS Article Public information officers should familiarize themselves with the Family Educational Rights and Privacy Act, summarized in this article, which governs the information that institutions may release about students.

AdvanceWork: The Latest on UBIT
CURRENTS Article IRS seeks public comment on proposed rules regarding unrelated business income

Talking Points: A Closer Watch
CURRENTS Article In response to cases of binge drinking that led to student injury or death, parents, policy-makers, and the public have started demanding that campus administrators assert stronger control over students. New policies, reminiscent of rules common through the mid-1960s, have caused a stir on many campuses. As an alternative to or in conjunction with reinforcing policies governing student behavior, several institutions are developing "learning communities" that emphasize faculty involvement with students outside the classroom.

AdvanceWork: UBIT Update
CURRENTS Article What the recent affinity card court decision may mean

AdvanceWork: When Professors Talk …
CURRENTS Article … reporters listen. A guide to institutional liability when faculty members speak out of line

AdvanceWork: Alumni Confidential?
CURRENTS Article Legal Issues: Using data gathered through the Web

Talking Points: Know the Score
CURRENTS Article Even equity pros can use some coaching on Title IX compliance in collegiate athletics

AdvanceWork: The 411 on 8283s
CURRENTS Article Advancement Services with John H. Taylor

AdvanceWork: Do You Own the Rights?
CURRENTS Article Can an institution legally post a recent article from its alumni magazine on its alumni website without getting the author's approval?

AdvanceWork: Liquor and Liability
CURRENTS Article An attorney and two alumni relations executives discuss the liabilities of serving alcohol on and off campus.

AdvanceWork: Giving Close to Home
CURRENTS Article Advancement Services Q & A with John H. Taylor

Mastering the Maze
CURRENTS Article In the United States, charitable solicitation is regulated by the federal government but also by many state, county, and local governments. This article describes four areas of regulation with which fund raisers should be aware: registration, maintaining and providing records, telemarketing and direct mail, and trustee conduct.

In Advance: Pinching Pennies over Postal Rates
CURRENTS Article How upcoming increases will affect your alumni mailings

Finding the Perfect Fit
CURRENTS Article Questions to consider when trying to determine the right size advertising program for your magazine include: 1) who are your readers and where do they live?; 2) who is your competition?; 3) what’s your circulation?; 4) what rates will you charge?; 6) who will sell ads, or coordinate materials and billings?; and 7) what postal rate is best for you? A sidebar article looks at postal restrictions and requirements of two alumni magazine mail classifications.

In Advance: Flick or Flop?
CURRENTS Article Duke university staff offer tips for dealing with film production companies that may want to use your campus as a setting for their next movie.

In Advance: Safe Under the Law
CURRENTS Article A new law protects your alumni volunteers from legal liability

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