December 2, 2013
One Third of Colleges and Universities Expect Weaker Net Tuition Revenue GrowthOne Third of Colleges and Universities Expect Weaker Net Tuition Revenue Growth
Up to 33 percent of U.S. higher education institutions will see net tuition and fee revenue growth of below 2 percent, according to a new report from Moody’s Investor Services. Difficulties in growing enrollment and a weakening ability to raise tuition and fee prices are the two main reasons cited for the slower growth.

Senate Finance Chairman Releases Tax Reform Discussion Drafts

In November, Senate Finance Committee Chairman Max Baucus (D-MT) floated three discussion drafts in an effort to build traction on comprehensive tax reform. Tax experts and policymakers are now reviewing these legislative proposals, which focus on international tax reform, tax administration reform, and cost recovery and tax accounting. One draft calls for institutions of higher education to report “payments received” rather than "amount billed” on the 1098-T.

FASB Decision Could Redefine and Reduce Net Asset Classes

As part of its project to improve not-for-profit financial reporting, the Financial Accounting Standards Board has tentatively decided to replace unrestricted, temporarily restricted, and permanently restricted net asset classes with two new classes: net assets without donor restrictions and net assets with donor restrictions.

Calling All Private Institutions

By submitting your institutional data for NACUBO’s Tuition Discount Study, you’ll receive a complimentary copy of the results—a $250 value. NACUBO has extended the deadline for institutions to participate in the 2013 study until Wednesday, December 11.

ED Seeks Nominations for Cash Management Negotiations

The Department of Education is poised to establish another negotiated rulemaking committee, this time to redraft regulations on cash management and state authorization, along with several other topics. A negotiated rulemaking effort on the gainful employment regulations recently extended its work into December; beginning in January, another initiative will tackle campus security regulations.

Learning Spaces for 21st Century Students

The Learning Spaces Collaboratory, with support from the National Science Foundation, recently issued a free, web-based guide for assessing and developing learning spaces.

The Basics of Municipal Bonds

The Municipal Securities Rulemaking Board hosts an excellent resource called EMMA—Electronic Municipal Market Access. EMMA and its companion education resource can play an important role in financial literacy efforts on your campus and among all your stakeholders.

EPA Recognizes Food Recovery Efforts

On November 25, the U.S. Environmental Protection Agency lauded the work of 25 mid-Atlantic colleges for food donation and waste diversion efforts.



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