2025 Recent Developments in College and University Tax Law
Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Learn about the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements.
Includes: Video Audio Paper Slides
- Total Credit Hours:
- 1.50 hrs
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
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2025 Recent Developments in College and University Tax LawNot yet rated
Alternative Investment Tax Update
For colleges and universities, the highest-dollar tax issues when making alternative investments are unrelated business taxable income, or “UBTI”, the net investment income excise tax, and foreign taxes. Accurately estimating US taxes and non-US tax drag can help investment offices model expected returns and choose when to use “blocked” and “unblocked” investment structures. This session focuses on these and other key tax issues to consider in common alternative investment contexts like private equity funds and hedge funds.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
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Alternative Investment Tax Update4 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Ethics Potpourri: 10 Tips to Help You Sleep at Night
Regardless of their credentials, experience, and the setting in which they work, tax professionals risk uncertainty and sleepless nights in balancing duties to their clients, companies, and the community at large. This session offers 10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations — and options — are when conflicts arise or when you, your client, or an outside expert makes a mistake. Attending this session may not eliminate the risk of tax insomnia, but it is designed to reduce the potential for sleepless nights.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00 hr | 1.00 Ethics
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
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Ethics Potpourri: 10 Tips to Help You Sleep at Night4.13 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
IRA Energy Credits: Stories from the Trenches
Learn about the challenges, lessons learned and success stories when working with campus partners on various energy projects, including developing a strategic team, applying for, quantifying and documenting the credits and reaping their rewards. Also, hear about the future state of credits and how best to manage executive leadership's expectations.
Includes: Video Audio Paper Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
-
IRA Energy Credits: Stories from the Trenches4 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Legislative and Policy Update, Learning to Deal with the Chaos that is 2025
Gain insight into various legislative proposals being discussed regarding taxation of universities, their endowments, and how school conduct and governance policies are influencing tax policy. Hear about the upcoming budget reconciliation process and timing for a significant tax bill.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.25 hrs
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
-
Legislative and Policy Update, Learning to Deal with the Chaos that is 20253.86 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Loper Bright – Changing the Tax Paradigm
The impact of the Supreme Court’s Loper Bright opinion, which overturned the Chevron doctrine that compelled federal courts to defer to a federal agency's reasonable interpretation of an ambiguous statute, continues to impact many areas within tax. This session focuses on practical considerations post-Loper Bright, including interpreting regulatory guidance, taking return positions, providing tax advice, and litigating tax controversies.
Includes: Video Audio Slides
- Total Credit Hours:
- 0.75 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 8/31/2026
-
Loper Bright – Changing the Tax Paradigm4 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Name, Image, and Likeness Tax Issues
Name, Image & Likeness (NIL) is an emerging issue for Colleges and Universities. This session discusses the latest developments on NIL’s impact on contracts, information reporting and impact to universities and stakeholders.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
-
Name, Image, and Likeness Tax Issues4.21 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Nonresident Alien Tax Update
Discussion of the long-awaited final Treasury Regulations regarding digital content and cloud transactions as related to the international provisions of IRC section 861. These regulations are important in making income classifications, sourcing determinations, income tax treaty evaluations, as well as enable more accurate and consistent reporting of such transactions. The session also touches on the new electronic reporting requirements and the Voluntary Disclosure Program.
Includes: Video Audio Slides
- Total Credit Hours:
- 0.75 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 8/31/2026
-
Nonresident Alien Tax UpdateNot yet rated
PBU Calculations – Beyond Compliance
PBU calculations for tax-exempt bonds are essential for organizations to ensure compliance with IRS regulations and prepare for potential audits, but they also serve as valuable tools for planning and decision-making as organizational needs evolve. This session discusses how accurate PBU calculations help organizations make informed decisions about the future use of their tax-exempt bond-financed facilities, potentially allowing activities that generate PBU while staying within compliance limits.
Includes: Video Audio Slides
- Total Credit Hours:
- 0.50 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 8/31/2026
-
PBU Calculations – Beyond Compliance5 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
People Payments
Hear about issues that come up with compensation, especially executive compensation, and payroll tax reporting and withholding. Topics include specific timing issues that arise with 457(b) and (f) plans, Section 4960-related compensation reporting issues, Sabbaticals and even 403(b) plans.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
-
People Payments4.63 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
When Excludable Programs Aren’t Excludable: IRS Audit Defense Planning for Executive Benefits and Other Fringe Benefits
This panel discussion covers what happens when you think your noncash employee programs are excludable from income but they aren’t. Explore big ticket items for senior administrators and faculty as well as small ticket items whose volume can really add up. Evaluate programs through the lens of audit defense planning. Topics include business use of personal residences, dependent tuition remission, university-provided lodging and meals, travel (private/charter and spousal), business expense reimbursements, and use of gift cards. Also, touch on potential legislative changes that may be coming in these areas.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2026
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When Excludable Programs Aren’t Excludable: IRS Audit Defense Planning for Executive Benefits and Other Fringe BenefitsNot yet rated
First Friday Ethics: August 2025
Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day! This month includes: (1.00 hr | 1.00 hr ethics) Artificial Intelligence Tools and Thoughtful Implementation and Use (Replay) We all see multiple stories about the rapid growth and entry into our daily lives of artificial tools. It is difficult to overstate how much things will change with the rise of these new technologies, or how important it is that companies embrace the opportunity to execute it correctly. Having conversations regarding the proper embrace of these technologies and these tools is a crucial first step, including drafting policies to assist companies with their beneficial and thoughtful adoption and use of these technologies, which are unique to each company and industry. This presentation will define the state of artificial intelligence tools, what benefits and risks exist, and finally steps to begin embracing these technologies with appropriate guardrails, policies, and training. It is less likely that artificial intelligence destroys industries, and much more likely that companies that embrace artificial intelligence will take overtake those companies that do not embrace artificial intelligence. Mark McCreary, Fox Rothschild LLP - Yardley, PA (1.00 hr | 1.00 hr ethics) Ethics Potpourri: 10 Tips to Help You Sleep at Night (Replay) Regardless of their credentials, experience, and the setting in which they work, tax professionals risk uncertainty and sleepless nights in balancing duties to their clients, companies, and the community at large. This session offers 10 tips to mitigate tax ethics insomnia, from confirming who your client is, what professional standards apply, how to keep up to date and safeguard confidences, when to rely on outside experts, and what your obligations and options are when conflicts arise or when you, your client, or an outside expert makes a mistake. Timothy J. McCormally, Arlington, VA (1.00 hr | 1.00 hr ethics) Thrive Together: Cultivating Wellness for You and Your Legal Team Explore the essential role of burnout prevention in the legal profession and discover practical strategies to cultivate wellness for yourself and your staff. This session equips you with actionable tools for fostering a thriving, resilient legal team. Alicia Freeman, Texas Lawyers' Assistance Program (TLAP) - Austin, TX Kiele Linroth Pace, Pacefirm Consulting, LLC - Austin, TX
Includes: Video Audio Slides
- Total Credit Hours:
- 3.00 hrs | 3.00 Ethics
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 7/31/2026
-
First Friday Ethics: August 20253.86 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Excellent and helpful.
The first of the three courses was very good. The other two were irrelevant to my practice.
Excellent course. Tons of information, but very practical. Speaker was amazing.
I found the first and third segments to be more useful. The second seemed more meandering.
First and third were the best
2025 Texas Legislative Update and Navigating the Texas Legislature
With Texas's 89th Regular Legislative Session set to convene on January 14th, 2025, this session covers the state politics, policy, and legislative process to help non-profit leaders understand what to expect and how to navigate the new Texas Legislature. Join James Barragán, a veteran political reporter in Texas's largest non-profit newsroom, and Luis Soberon, a former staffer and advocate at a non-profit to get an insider's perspective on the forces shaping the Texas capitol.
Includes: Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
-
2025 Texas Legislative Update and Navigating the Texas Legislature4.74 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Informative and interesting, good presentation
Advanced Issues in Self-Dealing
Private foundations are subject to strict rules governing their activities. In particular, the rules regarding self-dealing are complex and failure to comply can lead to steep penalties for the self-dealer and foundation managers. Discuss more complex self-dealing scenarios beyond the run-of-the-mill compensation and leasing scenarios, work through hypothetical scenarios, provide practical advice for foundations on planning, and discuss how these issues may be viewed under an IRS audit.
Includes: Audio Slides
- Total Credit Hours:
- 1.50 hrs
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
-
Advanced Issues in Self-Dealing4.06 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
AI from an In-House Perspective
This session is for anyone who’s thinking (or thinks they should be thinking) about responsible use and funding of AI. No expertise or experience required. Two members of a cross-functional working group (one from IT, one from Legal) share what they’ve learned from a technical, legal, and operational perspective and what they’re doing to enable responsible use of AI internally and responsible funding of AI externally. Gain insight into the basics before doing a deeper dive into practical implications and solutions.
Includes: Audio Slides
- Total Credit Hours:
- 1.50 hrs
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
-
AI from an In-House Perspective4.16 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Beyond the Border: US Charities Planning Foreign Initiatives
Listen to a beginner-level session designed to guide US-based charities through the complexities of international expansion. Explore the critical legal, financial, and operational factors involved in planning and executing foreign initiatives, whether it’s funding projects or setting up operations overseas, to help you make a global impact.
Includes: Audio Slides
- Total Credit Hours:
- 0.75 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 2/28/2026
-
Beyond the Border: US Charities Planning Foreign Initiatives3 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Compensation and Benefits: Setting, Paying and Disclosing
This session provides tips to tax-exempt organizations for avoiding compensation setting and reporting traps, including Section 4958 excise tax, Form 4960 excise tax, and inaccurate or unnecessary Form 990 disclosures.
Includes: Audio Slides
- Total Credit Hours:
- 0.75 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 2/28/2026
-
Compensation and Benefits: Setting, Paying and Disclosing3.86 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Content Strategy and Branding for Nonprofits
Explore the profound shifts happening in the charitable marketing landscape and how you can be better prepared to add value and strengthen the position of your nonprofit’s brand. The rapid advancements in AI technology, new and emerging changes in information consumption habits and personalization have created opportunity and risk. As we all adapt to the changing environment, what should we be looking out for and what can we do?
Includes: Audio Slides
- Total Credit Hours:
- 1.50 hrs
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
-
Content Strategy and Branding for Nonprofits5 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
excellent
Data Privacy and Cyber Liability: What You Don’t Know Puts Your Mission at Risk
Non-profits are at greater risk of losing donors after a data breach, because unlike being a victim of a data breach at a for profit company or a government entity – a relationship a consumer has largely based on the consumer’s need – a consumer’s relationship with a nonprofit is not necessarily need-based. Most organizational leaders still know very little about the risks that arise from the collection and storage of personal information collected from employees, volunteers, clients and donors. Considering this dark and somewhat frightening landscape, what must you know to understand the exposure and fortify your organization against the associated risks? This presentation shares practical takeaways about how to mitigate cybersecurity risk and also explains whether or not your non-profit is subject to the currently effective and pending state consumer data privacy laws.
Includes: Audio Slides
- Total Credit Hours:
- 0.75 hr
- Credit Info
- TX, CA
- TX MCLE credit expires: 2/28/2026
-
Data Privacy and Cyber Liability: What You Don’t Know Puts Your Mission at Risk5 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?
Demystifying the IRS, Treasury, and the Tax Legislative Process: Everything You Want to Know (But Were Afraid to Ask)
This course breaks down the key players and their roles at the IRS and Treasury, explores the issues we anticipate in 2025, and offers practical guidance on how charities can effectively impact the federal tax rules governing their operation. Whether you’re new to navigating these federal agencies or looking to deepen your understanding, this discussion should illuminate the critical institutions that regulate our sector.
Includes: Audio Slides
- Total Credit Hours:
- 1.00 hr
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
-
Demystifying the IRS, Treasury, and the Tax Legislative Process: Everything You Want to Know (But Were Afraid to Ask)5 out of 5 starsWhat was the overall quality of the course (presentation, materials, and technical delivery)?Rate the overall teaching effectiveness and presentation skills of faculty for the course.How would you rate the value of the materials provided as part of the course?