特朗普与常春藤对立升级！共和党考虑调整名校捐赠基金税率，最高或飙至21%

Core Viewpoint - The Republican Party is considering increasing the tax rate on university endowment funds from the current 1.4% to between 14% and 21%, depending on the size of the endowment, as part of a broader attack on elite universities and their perceived liberal agendas [1][2]. Group 1: Tax Policy Changes - The proposed tax rate increase aims to ensure that universities allocate more funds to student needs rather than initiatives opposed by conservatives, such as DEI programs [1]. - Raising the tax rate to 14% could generate $10 billion in revenue for the federal government over the next decade [1]. - The current tax on university endowments was first implemented in 2017, and in 2023, it generated $380 million from 56 universities [2]. Group 2: Financial Impact on Universities - Wealthy universities typically withdraw about 5% of their endowment returns for scholarships and operational costs, making these funds crucial for their financial stability [2]. - For smaller institutions like Davidson College, even a modest tax increase could raise their annual tax burden significantly, impacting their ability to provide scholarships [2]. - Middlebury College in Vermont anticipates that the proposed tax increase could raise its tax bill from $1 million to $1.2 million, contributing to financial uncertainty [3]. Group 3: Broader Implications - The potential tax policy changes could signal a shift in broader tax policies under a potential Trump administration, affecting not only university endowments but also the financial landscape for higher education [3].