Gift: A gift is a voluntary, irrevocable, gratuitous transfer to, and acceptance by, University of Dayton of cash or cash equivalent, securities, property of value, or execution of an instrument that ...

Are the endowment policies of many of the nation's wealthiest universities broken? The answer seems rather obvious to me. Over the years, a growing number of colleges decided to move more of their ...

The U.S. Senate Committee on Finance has proposed a smaller increase to the endowment tax on private universities and colleges than the reconciliation tax and spending bill previously passed by the ...

Generally speaking, living proceeds are proceeds received during an insured’s lifetime. The rules in IRC Section 72 govern the income taxation of amounts received as living proceeds from life ...

President Donald Trump’s endowment tax is spurring universities to offer more financial aid to students, according to two ...

The $1.8 billion University of Massachusetts Foundation topped its much-bigger peers in the annual endowment league tables with a 15.9 percent gain in 2025. The next-best result came from the $21.1 ...

Harvard University's endowment faces multiple sources of pressure under Trump administration policies. Harvard University's endowment could shrink by a dramatic 40% compared to what it would have been ...

The Trump administration is demanding that at least 60 U.S. colleges and universities change their policies or lose out on billions of dollars in federal funding. In Harvard University's case, the ...

Driven by resilient economic growth, Federal Reserve interest rate cuts, and the continued dominance of mega-cap technology stocks, the global equity markets posted strong returns in fiscal year 2025.