The Internal Revenue Service has released its final report summarizing the audit results from the IRS’s colleges and universities compliance study, which began in 2008. The final report focuses on two primary areas within the examinations: reporting of unrelated business taxable income (UBTI) and compensation, including employment tax and retirement issues. This article summarizes the UBTI reporting issues identified in the final report.
作为税收豁免学院和大学合规项目的一部分，IRS审查了34所学院和大学，以获得无关的业务收入。考试导致了：
上述大部分调整来自以下活动：
根据这些审计结果，我们推荐以下行动项目：
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