Summary of Federal Laws Relating Colleges and Universities By Month

January
  • Higher Education Act of 1965 as amended (See also, July)
    (20 U.S.C. § 1011f)
    By January or July 31 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.
  • Tuition Payment Credit Reporting Requirements
    (26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T)
    An institution or insurer must furnish a statement to each individual for whom it is required to file a Form 1098-T, on or before January 31 of the year following the calendar year in which payments were received, or amounts were billed, for qualified tuition and related expenses, or reimbursements, refunds, or reductions of such amounts were made.
  • Student Loan Interest Reporting
    (26 U.S.C. § 6050S; 26 CFR 1.6050S-3 and 26 CFR 1.6050S-4T [see 67 Fed. Reg. 20901 final and temporary regulations])
    Under I.R.C. § 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before February 28, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.
  • The Controlled Substances Act of 1970
    (21 U.S.C. 827; 21 CFR § 1304.33)
    Reporting obligations for those registered to manufacture and distribute controlled substances. By Jan. 15th of every year, file reports with data on the stocks of each controlled substance on hand by close of business on Dec. 31 of prior year. Manufacturing transaction reports are also to be filed by Jan. 15th for prior calendar year.
    Acquisition/Distribution reports shall be filed every quarter not later than the 15th day of the month succeeding the quarter for which it is submitted.
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA. See the IPEDS summary of HEO changes in Reporting for IPEDS 2009-2010.
  • Internal Revenue Code: W-2 Forms
    (26 CFR § 31.6051-1)
    By Jan. 31 of the year succeeding the calendar year in which wages were paid to an employee, the employer must furnish the tax return copy and the employee's copy of Form W-2.
  • Animal Welfare Act: Report by Licensees
    (9 CFR § 2.7)
    Each year, within 30 days prior to the expiration date of his or her license, a licensee shall file an application for license renewal and annual report. See the Animal Welfare Act page for specifics.
  • Internal Revenue Code 1099R Forms
    Due January 31st.
February
  • Occupational Safety and Health Act of 1970 (OSHA)
    (29 U.S.C. § 654; 29 CFR 1904.32)
    Employers with 11 or more employees must post, from February 1 to April 30, a summary of the total number of job-related injuries and illnesses that occurred in the prior calendar year. Employers are also required to post the annual totals of the information contained on the right-hand portion of OSHA Form 300, "Log and Summary of Occupational Injuries and Illnesses." The form is to be displayed wherever notices to employees are usually posted.
  • Tuition Payment Credit Reporting Requirements
    (26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T)
    Form 1098-T must be filed with the IRS by February 28 (or March 31, if filed electronically) of the year following the calendar year during which payments were received. The proposed regulations requiring filing Forms 1098-T on magnetic media impose no additional reporting or record keeping and only prescribe the method of filing information returns that are already required to be filed.
  • Student Loan Interest Reporting
    (26 U.S.C. § 6050S; 26 CFR 1.6050S-3 and 26 CFR 1.6050S-4T [see 67 Fed. Reg. 20901 final and temporary regulations])
    Under I.R.C. § 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before February 28, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.
  • Return of Information as to Payments to Employees
    (26 CFR § 1.6041-2)
    Employers must file Form W-2 for wages paid to each employee from whom income, social security or Medicare taxes were withheld or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. The employer must file these forms with the IRS by Feb. 28, or March 31 if filed electronically. Copies B, C and 2 must be furnished to the employee by Feb. 1st.
  • Effective Period of Withholding Exemption Certificate
    (26 CFR § 31.3402(f)(4)-2)
    A Form W-4 filed by an employee expires on February 15th of the year following the year in which the Form W-4 was given to employer. The employer must now begin withholding for any employee who previously claimed an exemption, but has not given the employer a new Form W-4 for the current year. If the employee does not give the employer a new Form W-4 (see December), withhold tax as if the employee is single, with zero withholding allowances.
  • PHS Annual Report on Possible Research Misconduct
    Once established, institutions maintain their assurance by filing the Annual Report on Possible Research Misconduct (between January 1 and March 1 each year), submitting their policy for responding to allegations of research misconduct for review when requested by ORI, revising their policy when requested by ORI to bring the policy into compliance with the PHS regulation, and complying with the PHS regulation.
March
  • Resource Conservation and Recovery Act (RCRA)
    (40 CFR Parts 260-279 and 6 NYCRR 370-374)
    Purpose is to establish regulations for management of solid and hazardous wastes, including disposal, waste minimization and elimination, recycling and recovery, and cleanup of hazardous waste sites. Annual Hazardous Waste Report due March 1st. Quarterly taxes due on 20th of month following end of each calendar quarter.
  • Emergency Planning and Community Right-to-Know Act (EPCRA)
    (42 U.S.C. §§ 11021 and 11022; 40 CFR §370.21 and 370.25)
    By March 1st of each year, the owner or operator of any facility which is required to prepare or have available a material safety data sheet for a hazardous chemical under OSHA shall prepare and submit an emergency and hazardous chemical inventory format the appropriate local emergency planning committee; the state emergency response commission; and the fire department with jurisdiction over the facility.
  • Tuition Payment Credit Reporting Requirements
    (26 U.S.C. § 6050S; 26 CFR 1.6050S- 2T)
    Form 1098-T must be filed with the IRS by February 28 (or March 31, if filed electronically) of the year following the calendar year during which payments were received. The proposed regulations requiring filing Forms 1098-T on magnetic media impose no additional reporting or record keeping and only prescribe the method of filing information returns that are already required to be filed.
  • Student Loan Interest Reporting
    (26 U.S.C. § 6050S; 26 CFR 1.6050S-3 and 26 CFR 1.6050S-4T [see 67 Fed. Reg. 20901 final and temporary regulations])
    Under I.R.C. § 6050S lenders, including most colleges and universities that participate in the Perkins Loan Program or operate institutional loan programs, must report student loan interest payments to the IRS. This is done by filing Form 1098-E, which must be filed with the IRS on or before March 1, or March 31 if filed electronically. The required statement to all persons who made student loan interest payments must be sent to the payor on or before Jan. 31 of the year following the calendar year in which the interest payments were received. The statement may simply be a copy of Form 1098-E.
  • Return of Information as to Payments to Employees
    (26 CFR § 1.6041-2)
    Employers must file Form W-2 for wages paid to each employee from whom income, social security or Medicare taxes were withheld or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4. Anyone required to file Form W-2 must file Form W-3 to transmit Copy A of Forms W-2. The employer must file these forms with the IRS by March 1, or March 31 if filed electronically. Copies B, C and 2 are due to the employee by Feb. 1st.
  • Form 1042/1042-S Filing and Information Returns
    (26 USCS § 871; 26 CFR 1.146-1)
    Form 1042-S is used to report all non-employee payments to non-resident aliens and payments to nonresident employees who claim exemptions from federal income taxes due to a tax treaty. (The taxable portion of payments to nonresident employees are reported on IRS Form W-2 in January.)
    The institution must file Form 1042, and copies of all Forms 1042-S with the IRS by March 15 of the calendar year following the year in which the income was paid. In addition, Form 1042-S must be sent to each recipient of an amount subject to reporting by March 15 of the calendar year following the year in which the income was paid.
  • Employee Retirement and Income Security Act (ERISA)
    (29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10)
    The administrator of an employee benefit plan must file a form 5500 within 210 days after the close of the plan year. Thus, if the plan year is the same as the calendar year, and ends Dec. 31, then the filing deadline is July 31 of the next year. An extension of the filing deadline of up to two-and-a-half months can be obtained by using form 5558. If the plan year and tax year are the same, and you obtain an extension for filing the institution's tax return, then the deadline for the 5500 is automatically extended as well.
    A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If the institution obtains an extension for filing the 5500, the extension for distributing is extended to two months after the filing of the form 5500. Cross reference should be made to the TIAA-CREF ERISA 5500 Calendar for due dates and extension dates specific plan year ends.
  • The Student Right to Know Law: Information on Completion or Graduation Rates
    (20 U.S.C § 1092; 34 CFR §§ 668.41 and 668.45)
    The disclosure date is July 1 following 150% of the normal time for completion/graduation from its programs. Completion of the Graduation Rate Survey (GRS) (part of IPEDS reporting done in March -April meets the reporting requirements of the Student Right to Know Law.
  • The Student Right to Know Law: Report on Completion or Graduation Rates for student athletes
    (20 U.S.C § 1092; 34 CFR §§ 668.41 and 668.48)
    By July 1st of each year, an institution that offers athletically related student aid must submit a report to the Secretary of Education that covers the 1-year period ending August 31 of the previous year. If the school is a member of the NCAA, the NCAA satisfies the individual institution's responsibility to provide prospective student-athletes and their parents, high school coach and guidance counselor their report on completion or graduation rates for student athletes by distributing the NCAA compilation of graduation rate statistics to all secondary schools in the United States.
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.
  • New York State Annual Statement and Supplemental Filing
    Gift Annuity Annual Statement due March 1st.
  • Misconduct in Science
    Federal Regs (65 Fed. Reg. 22286) plus agency-specific with CFR implementation requirements. March annually.
April
  • Teacher Education Program Reporting Requirements
    20 U.S.C. § 1027 (f)
    Universities must report annually to their state government and the public the pass rate on state teacher certification examinations taken by their graduates. The reporting deadline is April 1. Link to reports on the ED website.
  • IRS K-1's
    Sent to Beneficiaries of PLIFs-CRUTs-CRATSs. Due April 15th.
  • IRS Form 5227
    Split-Interest Trust Information Return CRUTSs, CRATs and PLIFs. Due April 15th.
  • IRS Form 1041
    U.S. Income Tax Return for Estates and Trusts-PLIFs only. Due April 15th.
  • IRS Form 1041-A
    IRS Information Return Trust accumulation of Charitable amounts CRUTs, CRATs and PLIFs. Due April 15th.
  • IT 205 NYS
    Fiduciary Income Tax Return-PLIF's only. Due April 15th.
May

No current items.

June
  • Hazardous Materials Transportation Act of 1994
    (49 USCS § 5108; 49 CFR § 107.608)
    Each person who transports or causes to be transported hazardous material shall file annually a complete and accurate registration statement on DOT Form F 5800.2 not later than June 30 for each registration year. Each registration year begins on July 1 and ends on June 20.
  • TDF
    Foreign Bank Accounts with over $10,000. Due June 30th.
July
  • Employee Retirement and Income Security Act (ERISA)
    (29 USC § 1024; 29 CFR § 2520.104a-5; 29 CFR § 2520.104b-10)
    The administrator of an employee benefit plan must file a form 5500 within 210 days after the close of the plan year. Thus, if the plan year is the same as the calendar year, and ends Dec. 31, then the filing deadline is July 31 of the next year. An extension of the filing deadline of up to two-and-a-half months can be obtained by using form 5558. If the plan year and tax year are the same, and you obtain an extension for filing the institution's tax return, then the deadline for the 5500 is automatically extended as well.
    A summary annual report must be sent to each plan participant and beneficiary receiving benefits within nine months of the end of the plan year. If the institution obtains an extension for filing the 5500, the extension for distributing is extended to two months after the filing of the form 5500. Cross reference to the TIAA-CREF ERISA 5500 Calendar for due dates and extension dates based upon when your plan year ends.
  • Higher Education Opportunity Act of 2008 and ISBN Textbook Provision
    Effective July 1, 2010 (to the maximum extent feasible) each school shall disclose the International Standards Book Number ("ISBN") and retail price for required and recommended textbooks and supplemental materials for each course listed on the schedule (posted on the web or print course schedule). If no ISBN is available, the institution may provide the textbook's author, title, publisher, and copyright date. If the disclosure is not practical for a certain text, a designation of *to be determined* can be noted. Written course schedules should indicate where on the university web page this info will be posted. HEOA encourages schools to disseminate information regarding book rentals, used textbooks, buy back programs, and alternative delivery programs or other cost saving strategies. Schools shall make available to the college bookstore, upon request, the most accurate information regarding the course schedule for the next academic period and for each course offered, the information described above, the number of students enrolled in such course, and the maximum enrollment for each class.
  • Toxic Substances Control Act
    (15 USCS § 2607; 40 CFR 761.180)
    A written annual document log of the disposition of PCBs and PCB items must be prepared for each facility by July 1, covering the previous calendar year (January through December). The written annual report, which summarizes the records and annual document log shall be submitted to the EPA Regional Administrator by July 15th of each year.
  • Voter Registration Provision in Higher Education Amendments of 1998
    (Pub. L. No. 105-244, 112 Stat. 1581 (1998) and 20 U.S.C. § 1094(a)(23)(A))
    (This law does not apply in states without a voter registration requirement, or if the voter can register at the time of voting.) For all other states, the institution must request voter registration forms from the state 120 days prior to the deadline for registering to vote and make the forms "widely available" to each student enrolled in a degree or certificate program and physically in attendance at the institution. Many states have voter registration forms online, which makes compliance easier and the timeline less onerous, as links can be posted in September for November elections covered under the law. [1]
  • Higher Education Act of 1965 and Higher Education Amendments of 1998
    (20 U.S.C. § 1011f (see also January))
    By January or July 31 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.
  • Annual Report for all J-1 Sponors for the Exchange Visitor Program
    All J-1 sponsors must submit an annual report generated from SEVIS along with a narrative of the year. Sponsors must submit an annual report to DoS. The report must be filed on an academic calendar, or fiscal year, as stipulated on the program's designation or re-designation letter. The due dates are: Academic Year ends: June 30 Report due to DoS: July 31; Calendar Year ends: December 31 Report due to DoS: January 31; Fiscal Year ends: September 30 Report due to DoS: October 31. (See 22 CFR 62.15 for what must be included in the report.)
August
  • Campus Security Act of 1990
    (20 U.S.C. § 1092(a)(1) (O ) and § 1092 (f) (5) and 34 C.F.R. § 668.46 and § 668.41)
    The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1 of each year. The annual security report must also be submitted to the Secretary of Education (over the internet) by Oct. 15th of each year.
  • The Family Educational Rights and Privacy Act of 1974 (FERPA)
    (20 U.S.C. § 1232g(e); 34 CFR § 99.7 and distribution also referred to in 20 U.S.C. § 1092(a))
    Each educational agency or institution shall annually notify students currently in attendance of their rights under FERPA. Notification of these rights concurrent with fall registration is suggested, as the student needs to be told what information the student has identified as directory information and notified of his/her opportunity to place a hold on release of directory information.
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.
September
  • Voter Registration Provision in Higher Education Amendments of 1998
    (Pub. L. No. 105-244, 112 Stat. 1581 (1998) and 20 U.S.C. § 1094(a)(23)(A))
    This law does not apply in states without a voter registration requirement, or if the voter can register at the time of voting. For all other states, the institution must request voter registration forms from the state 120 days prior to the deadline for registering to vote and make the forms "widely available" to each student enrolled in a degree or certificate program and physically in attendance at the institution. Many states have voter registration forms online, which makes compliance easier, and the timeline less onerous, as links can be posted in August or September for November elections covered under the law.
  • Internal Revenue Code: Filing Form 990
    (26 U.S.C § 6033 and 26 CFR § 1.6033-2)
    Exempt organizations who do not fall under a statutory exception must file an annual return with the Internal Revenue Service. The return must be filed on or before the 15th day of the fifth calendar month following the close of the institution's fiscal year. As the fiscal year at CUA ends on April 30th, the return is due Sept. 15th of each year.
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.
  • Executive Orders 11,246 and 11,375
    (41 CFR§ 60-1.7)
    Contractors and subcontractors with 50 or more employees or who have a contract, subcontract, or purchase order with the federal government amounting to $50,000 or more must file the IPEDS forms as required each year. This is what is used by IHE's in place of EEO-6 forms.
  • General Provisions Relating to Student Assistance Programs (Program Participation Agreements): Financial Aid and Institutional Information
    (20 U.S.C. §§ 1092(a) and 1094; 34 C.F.R. §§ 668.42 and 668.43 et seq)
    The institution must publish and make readily available to current and prospective students information on the entire Federal, State, local, private and institutional financial assistance programs available to students who enroll at the institution. Institutional information must also be made available as well. No deadline specifically enumerated, but September 1 is suggested.
  • The Veterans' Readjustment Benefits Act
    (41 C.F.R. § 61-250.10)
    By Sept. 30 of each year, federal contractors and subcontractors must file Federal Contractor Veterans'' Employment Report (VETS-100). Cross reference the DOL website for more on this requirement. The report is for information required with respect to the prior calendar year.
October
  • Missing Student Notification Policy and Procedures 20 USC 1092 (j)
    Any institution participating in a Title IV federal student financial aid program that maintains on campus housing facilities must establish a missing student notification policy and related procedures for those students who live in on campus housing and who have been missing for 24 hours.
  • Disclosure of Fire Safety Standards and Measures (see section 485 of the Higher Education Opportunity Act of 2008; 20 USC 1092(i) Report to Secretary of Education)
    The statistics set forth in the HEOA of 2008 must be reported to the Secretary of Education on an annual basis.
  • Emergency Response Policies and Procedures as required by HEOA 2008
    Institutions are required to disclose emergency response policies and evacuation procedures. The first annual security report in which a statement of policy would need to be included would be the report due for distribution by October 1, 2010.
  • Cleary Act
    Institutions are required to report campus crime stats and security measures annual to all students and employees by October 1st and to the Secretary of Education by October 15th.
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA.
  • Equity in Athletics Disclosure Act of 1994
    (20 U.S.C. § 1092g; 34 C.F.R. §§ 668.41 and 47)
    Each coed institution of higher education that participates in Title IV programs, and has an intercollegiate athletic program, must no later than Oct. 15th of each year, make available on request to enrolled students, prospective students, and the public, the report required to be produced under this law. Within 15 days of making the report available to students, prospective students, and the public (so at the latest Oct. 30th of each year) the school must submit the report to the Secretary of Education.
  • Campus Security Act of 1990
    (20 U.S.C. § 1092(a)(1) (O ) and § 1092 (f) (5) and 34 C.F.R. § 668.46 and § 668.41)
    The Campus Security Act requires colleges to report campus crime statistics and security measures to all students and employees by October 1 of each year. The annual security report must also be submitted to the Secretary of Education (over the internet) each year, by Oct. 15th of each year.
  • Campus Sex Crimes Prevention Act
    (Pub. L. No. 106-386 and 42 U.S.C. § 14071j and 20 U.S.C. § 1092(f)(1)(I))
    Notification may be accomplished by adding the statement to the Annual Security Report required by the Campus Security Act. Suggested deadline of Oct. 1 of each year to coincide with Annual Security Report. The notice requirement is ongoing.
  • The Drug-Free Schools and Communities Act Amendments of 1989
    (20 U.S.C. § 1011i and 34 C.F.R. § 86.100)
    Annual distribution to students and employees the institution's standards of conduct with respect to illegal drugs and alcohol, a description of the applicable legal sanctions and health risks; as well as availability of drug and alcohol counseling available to employees and students. Must also include a statement on sanctions the institution will impose for violation of the standards of conduct. The law does not mandate a particular date for distribution, but suggested distribution is to make this information part of the Annual Security Report distribution of which is required by October 1st of each year.
November
  • 26 USC Sec 6033
    Form 990 Annual Information Return filed with Internal Revenue Service. Annually by November 15th following June 30th fiscal year.
  • 26 USC Sec 6012
    Form 990T-Exempt Organization Business Income Tax Return filed with Internal Revenue Service. Annually by November 15th following June 30th fiscal year.
  • Consolidated Laws, Chapter 60, Sec 292
    CT-13 Unrelated Business Income Tax Returned filed with NY State Department of Taxation and Finance. Annually by November 15th following June 30th fiscal year.
  • Executive Law-Article 7A EPTL Sec 8-1.4
    Char500-Annaul Filing for Charitable Organizations to NY Department of Law: Charities Bureau - Registration Section. November 15th following June 30th fiscal year.
  • 26 USC Sec 6011 and 4958
    Form 4720 - Return of Certain Excise Taxed, filed with Internal Revenue Service. November 15th following June 30th fiscal year.
December
  • Program Participation Agreements and IPEDS
    (20 U.S.C. § 1094(a)(17); 34 C.F.R. § 100.6; 29 C.F.R. §§ 1602.48-50)
    As part of the program participation agreements signed in connection with financial aid, an institution must complete surveys conducted as a part of the Integrated Postsecondary Education Data System (IPEDS) or any other Federal postsecondary institution data collection effort, as designated by the Secretary, in a timely manner and to the satisfaction of the Secretary. Filing the required IPEDS forms also fulfills certain reporting requirements under Titles VI and VII and the ADA
  • Animal Welfare Act
    (9 CFR § 2.36)
    If live animals are used by the institution in research, tests, experiments or for teaching, then the part of the institution responsible for the research must submit an annual report to the AC Regional Director for the state where the institution is located on or before December 1 of each calendar year. The report shall be signed by the CEO of Institutional Official and shall cover the previous fiscal year.
  • U.S. Tax Code: Withholding exemption certificates
    (26 C.F.R. § 31.3402(f)(2)-1(c)(3))
    The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such certificate, the employer shall consider that employee a single person claiming no withholding. On or before December 1 of each year, every employer should request of each employee a newly completed withholding exemption certificate for the ensuing calendar year.
  • Internal Revenue Code: Tuition Payment Credit Reporting Requirements
    26 CFR § 1.6050S-3 and 26 C.F.R. § 301.6109
    If the institution does not have a record of the individual's correct TIN, then it must solicit the TIN on or before December 31.
  • Occupational Safety and Health Act of 1970 (OSHA)
    (29 U.S.C. § 654 and 29 CFR 1904.32)
    By Dec. 31 of each calendar year, the employer must review the OSHA 300 Log to verify entries, create an annual summary of injuries and illnesses, and certify the summary, which must be posted no later than Feb. 1 of the following year and kept in place until April 30.