The purpose of this study was to determine the degree to which public universities
are providing subsidies to tax-exempt, non-profit, legally distinct corporations
which serve as university-affiliated foundations. Specifically, this investigation
sought to determine (a) the percentage of universities providing subsidies, (b) the
types of subsidies provided, (c) the dollar value of subsidies provided by the universities,
and (d) whether statistically significant differences exist among the categories
of the value of the foundations' endowed funds, university size, and the amounts of
foundation unrestricted and restricted expenditures with respect to the presence,
type, and dollar ranges of subsidies provided by universities to their affiliated foundations.
A survey instrument was developed for purposes of gathering data for this
study. The accessible population surveyed consisted of all four-year public universities
and colleges with an enrollment exceeding 2,500 full-time students which were
members of the National Association of College and University Auditors. Of the
selected sample size of 125, a total of 83 usable responses were received, resulting
in a completion rate of 66 percent.
Based on the results of the study, the following information was obtained:
(a) 94 percent of the universities provided at least one type of subsidy to their
foundations; (b) 73 percent of the universities provided staff and 80 percent of the
universities provided office space to their foundation; (c) 50 percent of the universities
provided subsidies of $50,000 or more, 33 percent provided $100,000 or more,
and 20 percent provided $250,000 or more to their foundation; and (d) foundations
that received the lowest subsidies (zero) had the highest means for endowment values,
student enrollments, and expenditures. / Graduation date: 1990
| Identifer | oai:union.ndltd.org:ORGSU/oai:ir.library.oregonstate.edu:1957/38191 |
| Date | 18 April 1990 |
| Creators | Hughes, Peter Mark |
| Contributors | Grigsby, Thomas E. |
| Source Sets | Oregon State University |
| Language | en_US |
| Detected Language | English |
| Type | Thesis/Dissertation |
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