The question of whether student athletes in big-time college programs should be considered students who play sports or athletes who attend college is nothing new. ... read more

As we detailed in Crowdfunding: an Alternative to “Traditional” Fundraising, crowdfunding has grown tremendously in recent years, tripling since 2011 to more than $5.1 billion in 2013. ... read more

The Organization for Economic Co-operation and Development (OECD) is an international economic organization of 34 countries founded in 1961 to stimulate economic progress and world trade, with the United States being a founding member. ... read more

Entities engaged in research activities are entitled to a tax credit set forth in Sec. 41. The credit is a percentage of qualified research expenses that exceed a base amount, and can be carried back one year and carried forward 20 years. ... read more