The Catholic University of America

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Compensation of US Personal Services Performed in the US Exempt from US Income Tax under Income Tax Treaties 

IRS Tax Treaty Tables

Global Operations Support: University of Washington: Foreign National Payments and Tax



NACUANOTE: Retirement Plans: Compliance with the New 403(b) Regulations

On July 26, 2007, the IRS issued the first comprehensive regulations governing 403(b) plans in over forty-three years. The new 403(b) regulations generally are effective January 1, 2009. Key changes/clarifications include a plan document requirement, non-discrimination rules, post-retirement contributions, in-service withdrawals, transfers and exchanges, timely remittance, plan terminiation, and controlled group rules.

Governance and Related Topics-501(c)(3) Organizations
Recommeded policies and practices from the IRS, posted Feb. 4, 2008. Covers mission, organizational documents, governing body, governance and management policies, financial statements and 990 Reporting, and transparency and accountability.  

Compliance Guide for 501(c)(3) Public Charities, IRS Publication 4221. Includes responsibilities of a 501(c)(3) as well as an overview of activities that might jeopardize the tax exempt status of the organization.

NACUANOTE Dec. 2006 on the Pension Protection Act
NACUA members are authorized and encouraged to reproduce and distribute copies of NACUANOTES, in whole or in part, with or without attribution, to faculty, staff and students of their respective institutions. Copyright in each note is retained by the author, however, NACUA members are authorized to copy and redistribute them, in whole or in part, (including by posting to the NACUA member's web page) to faculty and staff of their member institutions.

NACUA Notes - Endowment Investing in Private Equity Funds: Losing Money in the Fine Print (November 29, 2012)

NACUANOTES Vol. 11, No. 16 - Forewarned Is Forearmed: Frequent Issues in College and University Audits (August 21, 2013)

NACUANOTES Vol. 11, No. 15 - Registration Roundup: A Summary of State Requirements for Charitable Organizations (August 14, 2013)

updated 1-18-19 mlo