2026 Updates in Higher Education Taxation eConference

Recent Developments in College and University Tax Law
(Jul 2026)

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. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Benjamin A. Davidson, The University of North Carolina at Chapel Hill - Chapel Hill, NC
Edward J. Jennings, University of Michigan - Ann Arbor, MI

OB3 Sleeper Provisions (Jul 2026)

In this presentation, the panel walks through the new rules and requirements in OB3 and the less-evident ways they may impact colleges and universities.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Shy Joseph, KPMG LLP - Boston, MA
Eric Pinsoneault, Smith College - Northampton, MA
Steven Shaw, Harvard University - Cambridge, MA

Name, Image, Likeness Updates (Jul 2026)

Name, Image, and Likeness (NIL) continues to reshape the legal, tax, and financial landscape of college athletics. This session provides a practical and timely update on NIL developments as they stand in 2026, with a focus on tax treatment, compliance obligations, and emerging institutional risks.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Joel Levenson, University of Central Florida - Orlando, FL
TaRonda Randall, Husch Blackwell LLP - Kansas City, MO

A New Landscape of Strategic Alliances: Structuring Transactions with Donors, Faculty, and Commercial Partners
(Jul 2026)

This session uses case studies to examine how universities can structure transactions with donors, faculty, and commercial partners, with an emphasis on tax law compliance and the practical implications of alternative structures. Using real-world scenarios, compare choices among structuring alternatives and discuss protections universities can, and should, build into these arrangements. Topics include preserving tax-exempt status, avoiding private benefit and inurement, managing unrelated business taxable income, navigating the IRS joint venture rules, ensuring compliance with tax-exempt bonds, and IRS Form 990 reporting.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Edward J. Jennings, University of Michigan - Ann Arbor, MI
Erica McReynolds, PwC - Philadelphia, PA
Kendi Ozmon, Ropes & Gray LLP - Boston, MA

Legislative and Policy Updates Impacting Higher Education Taxation
(Jul 2026)

Hear a timely and insightful discussion exploring key legislative developments—both proposed and recently enacted—that are shaping the taxation landscape for higher education institutions in the year ahead.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Richard A. Grafmeyer, Capitol Tax Partners - Washington, DC
Alexander L. Reid, Baker & Hostetler LLP - Washington, DC

Bond Issuance Preparedness: New Money and Refundings Done Right
(Jul 2026)

As interest rates and market dynamics continue to shift, issuers and borrowers of tax-exempt bonds must be proactive and strategic in preparing for upcoming financings, whether for new money or refunding. This session offers a practical overview of key considerations and essential documentation for a successful bond issuance. Topics include the importance of accurate arbitrage rebate and private business use calculations for refundings, strategies for planning and timing capital projects, best practices for reimbursement resolutions, and guidance on permitted investments to ensure compliance and flexibility.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Alan Bond, BLX Group - New York, NY
Cathleen Chang, Orrick, Herrington & Sutcliffe LLP - Houston, TX
Christopher Pings, University of Arizona - Tucson, AZ

UBI Basics (Jeopardy Edition)
(Jul 2026)

This interactive session provides a practical, foundational overview of Unrelated Business Income (UBI) and Unrelated Business Income Tax (UBIT) as they apply to higher education institutions. Using a Jeopardy-style format, participants will test and build their knowledge of core concepts such as the statutory framework, the three-part UBI test, common university revenue streams, key exceptions and exclusions, and Form 990-T fundamentals.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Susan P. Clark, Emory University - Atlanta, GA
Andrew J. Gray, Forvis Mazars - Dallas, TX
Rebecca Menin, Massachusetts Institute of Technology - Cambridge, MA

UBI (Advanced) (Jul 2026)

This advanced session builds on the foundational overview to examine complex UBIT issues facing higher education institutions, including expense allocation methodologies, expense substantiation, and high-risk technical areas that frequently draw scrutiny. Through practical case studies and discussion of planning considerations, this presentation explores sophisticated compliance challenges and strategic approaches that institutions are confronting in today’s enforcement environment.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Amy S. Bellanca, Crowe LLP - Plano, TX
Jackie Daniels, Massachusetts Institute of Technology - Cambridge, MA
Matthew Shade, Penn State University - University Park, PA

Executive Contracts and 4960 Rules (Jul 2026)

In negotiating executive compensation agreements for tax-exempt entity executives, this presentation discusses some tax issues that may not come up in for-profit entities, including:

• Most longer-term retirement, reward, or retention programs;
• Executive fringe benefits (housing, cars, tuition-free benefits for family members, life insurance, post-retirement health, country clubs, spousal travel, board travel, security, etc.);
• A possible future separation agreement. 

In negotiating a compensation package, an entity needs to keep an eye on how these benefits and payments will “play together” under section 4960 (and for W-2 timing). This may include charting expected increases in pay, the value of benefits, and separation agreements, along with the possible use of various substantial risks of forfeiture structures to help balance the entity’s need for retention and incentives and the executive’s need to generally feel secure and rewarded.

Originally presented: Jun 2026 Updates in Higher Education Taxation

Susan P. Clark, Emory University - Atlanta, GA
Karen Field, RSM US LLP - Washington, DC
Joel Levenson, University of Central Florida - Orlando, FL
Donald Neal Jr., University of Nebraska System - Lincoln, NE