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Recent Posts
- Blog: Exempt Org Resource - Nonprofit Law BlogIRS Issues Guidance Regarding College and University Excise TaxPosted on August 19, 2018 by Justin Zaremby, Laura E. ButzelAs we previously reported, the 2017 tax reform bill instituted an excise tax on the investment income of certain private colleges and universities under new Section 4968 of the Internal Revenue Code (the “Code”). The Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) have now issued Notice 2018-55 which provides guidance [...]
