Monday, June 4, 2018

Higher Education Compliance Matrix http://higheredcompliance.org/matrix/. Title IX. Prohibits discrimination on the basis of sex in education programs or activities receiving federal financial assistance including employment. Any grievance records relating to a Title IX violation or complaint must be retained for the period of time cited in state law for personal injury actions Title IX of the Education Amendment of 1972 20 U.S.C. §§ 1681-1688 DOJ: 28 C.F.R. §§ 42.201-42.215, 42.601-42.613 ED: 34 C.F.R. § 106 EEOC: 29 C.F.R. § 1604 HHS: 45 C.F.R. § 86

Academic Programs
Age Discrimination Act of 1975
42 U.S.C. §§ 6101-6107
ED: 34 C.F.R. § 110
  • Prohibits discrimination based on age in educational or academic programs or activities that receive federal financial assistance.
  • Prohibits retaliation for filing a complaint with OCR or participating in a mediation or investigation of a violation, or for advocating for a right protected by the Act.
Not ApplicableResourcesNo Deadline
Academic Programs
Americans with Disabilities Act of 1990
42 U.S.C. §§ 12101-12213

  • Provides broad nondiscrimination protection in employment, public services, and public accommodations (including colleges and universities) for individuals with disabilities. 
  • Requires reasonable accommodations (e.g., a modification or adjustment to the status quo inherent in the program or activity) to allow a qualified person with a disability to participate fully in the educational or academic programs and activities of the university.
  • Enforced by multiple federal agencies, including the U.S. Department of Justice, U.S. Department of Labor, U.S. Department of Education, and the U.S. Equal Employment Opportunity Commission.
Not ApplicableResourcesNo Deadline
Accounting
Unrelated Business Income Tax
26 U.S.C. § 511
  • Regulates unrelated business income, which is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis of the organization's exemption. 
Unrelated business income must be reported to the IRS on Form 990-T. Various deadlines apply.ResourcesMultiple Deadlines
Accreditation
Higher Education Opportunity Act
Public Law No. 110-315
20 U.S.C. § 1099b
34 C.F.R. §§ 602.10-602.13.
  • Section 495: Recognition of accrediting agency or association. The association enforces standards that respect the stated mission of the institution of higher education, including religious missions, and that ensure that the courses or programs of instruction, training, or study offered by the institution of higher education, including distance education or correspondence courses or programs, are of sufficient quality to achieve, for the duration of the accreditation period, the stated objective for which the courses or the programs are offered.
  • Section 496: Each school must make available to prospective and enrolled students:
    • Names of associations, agencies, or governmental bodies that accredit, approve, or license the school and its programs; and
    • Procedures for obtaining or reviewing documents describing accreditation, approval, or licensing.
Not ApplicableResources
Resources
No Deadline
Academic Programs
Section 504 of The Rehabilitation Act of 1973
29 U.S.C. § 701
  • Prohibits discrimination on the basis of disability at any federally-funded institution. This covers admissions, recruitment, educational and/or academic programs and services, housing and non-academic programs and services such as counseling, placement, physical education and athletics, student clubs and organizations. This list is not exhaustive.  
Not ApplicableResourcesNo Deadline
Academic Programs
Title IX of the Education Amendment of 1972
20 U.S.C. §§ 1681-1688
  • Prohibits discrimination on the basis of sex in education programs or activities receiving federal financial assistance including employment. 
  • Any grievance records relating to a Title IX violation or complaint must be retained for the period of time cited in state law for personal injury actions.
Not ApplicableResourcesNo Deadline
Academic Programs
Title VI of the Civil Rights Act of 1964
42 U.S.C. §§ 2000d-2000d-7
  • Prohibits discrimination based on race, color, or national origin in educational and/or academic programs or activities receiving federal financial assistance.
Not ApplicableResourcesNo Deadline
Accounting
Bankruptcy Abuse Prevention & Consumer Protection Act of 2005
Public Law No. 109-8
11 U.S.C. §§ 101-1532

  • Prohibits the discharge of most student loans in bankruptcy, when the loans were obtained from the government or non-profit higher educational institutions. 
  • There is an exception for undue hardship and for loans that became due more than seven years before the filing of the petition.
Not ApplicableResourcesNo Deadline
Accounting
Clayton Antitrust Act of 1914
15 U.S.C. §§ 12-27

  • Enacted as a supplement to the Sherman Act.
  • Prohibits price discrimination; conditioning sales on exclusive dealing; mergers and acquisitions when they may substantially reduce competition; and serving on the board of directors for two competing companies.
Not ApplicableResourcesNo Deadline
Accounting
Fair Credit Reporting Act (FCRA)
15 U.S.C. §§ 1681-1681v
 16 C.F.R. § 600
  • Requires employers to advise applicants if employment was denied based on a credit report. 
  • Employers, before obtaining a consumer report (including criminal background checks), must disclose in writing to the applicant or employee that it may obtain a consumer report for employment purposes, and secondly, secure the written consent of the applicant or employee. 
  • When using a third party consumer reporting agency to request motor vehicle record checks for employment purposes, notice must be given to the applicant or employee. 
  • Employers must certify to the consumer reporting agency that they will comply with the Act's disclosure requirements and that any information obtained will not be used in violation of any applicable federal or state equal employment opportunity law or regulation.
Not ApplicableResourcesNo Deadline
Accounting
Federal Insurance Contributions Act (FICA)
26 U.S.C. §§ 3101-3128
  • FICA defines which employers and employees are subject to taxation and levies the tax.
  • Provides that service performed in the employ of a school, college, or university by a student who is enrolled and regularly attending classes at such school, college, or university is exempt from the FICA tax. 
  • An employer must pay social security taxes on employees but an exemption exists for most students also working for the university and for clergy whose services are performed in the exercise of their ministry.
Not ApplicableResourcesNo Deadline
Accounting
Federal Unemployment Tax Act
26 U.S.C. §§ 3301-3311
26 C.F.R. § 31.6011(A)- 3
  • Provides for payments of unemployment compensation to workers who have lost their jobs. 
  • If your FUTA tax is more than $500 for the calendar year, you must deposit at least one quarterly payment.  If not, alternate rules apply.
Not ApplicableResourcesNo Deadline
Accounting
Higher Education Opportunity Act
20 U.S.C. § 1011f
34 C.F.R. § 668
  • The University is required to submit a disclosure report for gifts and contracts of $250,000 or more with a foreign source to the Department of Education.
By January 31st or July 31st of each year, whichever is sooner depending on the time of the gift, a postsecondary institution must file a disclosure report about ownership or control by, or contracts with or gifts from foreign sources. The institution shall file a disclosure report with the Department of Education for gifts and contracts of $250,000 or more received within a calendar year.ResourcesMultiple Deadlines

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