The Catholic University of America

Summary of Federal Laws


The Internal Revenue Code (I.R.C.)

26 U.S.C. (I.R.C.); 26 C.F.R.

A number of I.R.C. sections are relevant to universities. They are identified throughout this section of our Summary of Federal Laws regarding major tax issues.

The original source for much of the information presented here is Recent Developments in IRS Audits of Colleges and Universities, June 1995, by Bertrand M. Harding, Jr., and Edgar McClellan. Their work has been adapted for this summary presentation. Any mistakes are attributable to the author of this document, and not to Mr. Harding and Mr. McClellan, who have been kind enough to allow liberal use of their text as a source document.

In addition, Sean P. Scally, University Counsel and Tax Attorney, Vanderbilt University has been kind enough to allow CUA to post his excellent summaries of various developments in tax law.

See the Internal Revenue Service (IRS) home page, and also their information specifically for exempt organizations.

Another resource is The Tax Law of Colleges and Universities (3rd Edition) by Bertrand M. Harding, Jr., published by Wiley and Sons.

For documents that you cannot find on the IRS home page, try Uncle Fed's Tax Board, which has documents from 2007 and before.   This site has revenue rulings, announcements, treasury decisions, revenue procedures, regulations, notices, and other miscellaneous documents.

updated mlo 1-11-18