Foreign gift and contract reporting: Tuition paid by foreign source applies

As we rapidly approach the New Year, higher education institutions should ensure they have met their foreign gift and contract reporting requirements. Institutions are required by Section 117 of the Higher Education Act to biannually report to the Department of Education  (ED) gifts or contracts valued at $250,000 or more that are entered with a foreign government or non-governmental foreign source....
By: Bricker & Eckler LLP

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