Reply to Amount of Endowment Tax Liability Expected for 25 Elite US Universities

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[quote=Anonymous]Would appreciate help with [b]three basic questions[/b] regarding "educational institutions with at least 3,000 tuition paying students":

Question #1: Is it settled that students receiving 100% tuition scholarship grants and/or financial aid are NOT counted as "tuition paying students" ?

I would argue that scholarship & financial aid students do pay tuition in that the tuition comes from a scholarship fund or a financial aid fund. Such funds are limited so they must be paying tuition on behalf of the particular students. Therefore, simply placing enough students on 100% scholarship and/or other financial aid does not result in a reduced head-count of "tuition paying students" for purposes of the endowment excise tax.

Question #2: Are graduate students included in the 3,000 tuition paying students count ?

My assumption is that they are, but I would like some authoritative affirmation of my assumption.

Question #3: Are graduate students counted/included when the overall total endowment is broken down into "endowment per student" (EPS) ?

My assumption is that graduate students are counted, but I am not sure of this.

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