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Private universities have a different tax benefit regulation from other tax-exempt organizations. As the unrelated business income of a private university becomes diverse, it is difficult to classify ...
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Private universities have a different tax benefit regulation from other tax-exempt organizations. As the unrelated business income of a private university becomes diverse, it is difficult to classify between exempt function income and unrelated business income. It's becoming important issue because some special tax benefit regulations of the private universities will expire at the end of 2006.
Results of the study summarized as follows.
First, the scope of unrelated business income should be clarified and specified in laws. Educational purpose income from career center, venture centers and other education-related businesses should be excluded from unrelated business income. Also, tax authority should issue the taxation guidelines for diverse nonprofit organizations.
Second, dividend income should be treated the same as interest income in computing the provision for unrelated business income of private universities. The scope of exempt function expenditure should be adjusted.
Third, the tax benefit supporting private universities should be expanded in the area of local tax(especially, acquisition tax, property tax and land tax), and income from research and donation.
* Associate Professor, Department of Tax Accounting Information, Kyungbok College.
Finally, tax review system of tax-exempt organizations should be replaced to external audits and the tax forms should be open to public as specified in law. Gift tax resulting from self-dealing should not be levied on tax-exempt organization but individual(donor). Private school law regarding the dissolution should be expanded to private universities in addition to private secondary schools.
These suggestions were intended to improve the tax system for private universities to support financial aspects and to enhance tax compliance. In addition, this study is expected to provide background on the further tax research in nonprofit organizations including educational organizations.
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Abstract