With the recent release of Revenue Procedure 2016-44, the IRS has expanded the safe harbors under which 501(c)(3) institutions can permissively enter into management contracts with private service providers for the use and operation of the institutions’ facilities financed with tax-exempt bonds. Generally, the use or operation of a bond financed facility by a private service provider under a management contract (such as a contract for the management of a campus bookstore or the school’s dining facilities) can give rise to private business use potentially jeopardizing the tax-exempt status of the bonds. In an effort to provide for more flexible public-private arrangements, the new safe harbor rules move away from some of the more restrictive contract formulas contained in the prior rules. The new rules do, however, add some additional requirements for institutions to consider.
In June 2016, the Department of Education released the first revised version of the Handbook for Campus Safety and Security Reporting (“Handbook”) in five years. The Handbook provides institutions with direction and information necessary to comply with the requirements of the Clery Act, including the development and distribution of the Annual Security Report (“ASR”). See […]
Claims of sex discrimination brought against institutions by students accused of sexual misconduct are becoming more and more common. As a result, decisions issued by Courts in these cases are beginning to more clearly define the facts and actions that can support a finding of liability against an institution.
Back in May-several weeks before the Stanford case became national news-local media covered a terrifying story of a student at Boston University who was sleeping in her dorm room, when she awoke to a stranger sexually assaulting her. When the woman demanded the stranger to stop, he allegedly refused, saying, “baby, you want some more.” […]
WGBH On Campus published a post by Anthony Dragga and David Felper on August 26 covering a National Labor Relations Board (NLRB) ruling that teaching and research assistants are to be defined as employees under the National Labor Relations Act. The decision, which grants higher education assistants the right to unionize, carries major implications for […]