Industry 27 of 27

Colleges, Universities and Community Colleges

Higher education was closed by orders of appropriate governmental authorities in every State in March 2020, reopened in the fall of 2020 only on conditions those authorities prescribed, was ordered back to remote instruction in several States in the winter of…

INin-person instruction and…HShousing and dining ATathletics, performances and campus…RSresearch, clinical training and…ADadmissions, orientation…STstudent services CEcontinuing, workforce and…PYState systems, boards, accreditors…HRhiring, credentialing and…OPoffice, administration and…WFworkforce availability CBstudents and families under…

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In plain terms: if you run a college, a university, a community college, a seminary or a career and technical school, the governmental orders of 2020 and 2021 named your business. In March 2020 eight States prohibited in-person classes at every college by name, the stay-at-home orders of most of the rest confined educational institutions to distance learning, critical research and essential functions, and the State university systems of the remaining States closed their own campuses. Residence halls were emptied by directive and commencements cancelled. Consulates closed and entry from China, Europe, Brazil and, later, India was suspended, so international students and visiting faculty could not arrive. In the summer of 2020 the States fixed the date and the terms on which a campus could reopen: an approved plan, capacity limits, distancing, face coverings, testing, isolation housing and daily reporting. In the winter of 2020-21 Michigan and Philadelphia sent colleges back online, Utah ordered every residential student tested weekly, and the traveler orders quarantined every student returning for the spring. In 2021 fifteen legislatures and governors dictated what a public campus could and could not require, and in the summer of 2021 Washington, Illinois, Nevada, Minnesota, Virginia, Philadelphia and Denver made vaccination or weekly testing the condition of teaching, enrolling or working on a campus, while a dozen States and every large metro put indoor face-covering rules back on every campus building.

This page covers the twelve functions of a campus, the layers of government whose orders reached each, the six quarters one by one, and the fourteen sentences the Internal Revenue Service (the "Service") uses in its letters, each answered from the public orders in this site's Orders Library (the "Library"). The statute's operative text, the "Suspension Clause", asks whether an operation was fully or partially suspended during a quarter due to such orders; Notice 2021-20 (the "Notice") is the Service's guidance on it; the "United States" is the Government as litigant. The quarter the Service's letters most often dispute is the third quarter of 2021, and the record answers it: the orders in force from July 1 to September 30, 2021 are listed below by issuer, date and operative clause.

Partial suspension, element by element

Every analysis on this site asks the same five questions in the same order. Here they are asked of Colleges, Universities and Community Colleges, from the industry's own record.

The order: issuer, instrument, date, exhibit.The Library holds 19 instruments from this industry's own regulators and sector authorities and 36 organizer notices. The earliest is Board of Regents President Michael Richards, Update from Board of Regents President Mike Richards on Coronavirus (Mar. 10, 2020) (Ex. SEC-27-008). The State, metro and federal orders that reached it are set out on The orders by layer, each with its exhibit; the standing duties sit behind them on every day of the six quarters.
The function of the business it reached.The orders named the functions of the business in terms. Three of this industry's 12 function codes: INin-person instruction and…HShousing and diningATathletics, performances and campus…. The full key follows this panel, and Function by function reads the orders against each code.
The change it compelled: the operative words.The operative words of Update from Board of Regents President Mike Richards on Coronavirus (Mar. 10, 2020) (Ex. SEC-27-008): “Following the identification of COVID-19 cases in Iowa, the Board of Regents has asked the three Regent Institutions to move as quickly as possible towards the ability to deliver instruction virtually. It is important for students, faculty and staff to prepare for this eventuality this week prior to…” Each record page quotes the operative words in full, with the enforcement provision beside them.
The quarter: in force on which days.Every instrument carries the quarters it was in force. This industry's record runs across all six: 2020 Q220 2020 Q310 2020 Q47 2021 Q14 2021 Q25 2021 Q39 (the count is this industry's own instruments carrying the quarter). The six quarters sets out what was in force in each, and the third quarter of 2021 is listed instrument by instrument below.
The statute's answer.A partial suspension is a temporary delay, interruption or termination of a portion of the business's operations; the order need only be the but-for cause of it; and nothing in the Suspension Clause asks whether the business was essential, stayed open, could telework or served customers who were themselves under orders (Tri-State Memorial Hospital v. United States). The test and the method are stated once, for every industry, at Partial suspension, element by element.

The same five steps run through the report the site builds for your own State, metro and quarters.

Function codes

The analysis describes the business as twelve functions, each with a two-letter code that every page of this set uses without variation. An order “reached” a function when its operative words told the business what that part of it could do, when, where, for how many and on what conditions.

Code	Function of the business
IN	in-person instruction and laboratories (campus closure and remote-instruction orders)
HS	housing and dining (de-densification, move-out, quarantine and isolation housing, dining-hall rules)
AT	athletics, performances and campus events (spectator caps, season cancellations, gathering caps)
RS	research, clinical training and field work
AD	admissions, orientation, commencement and recruiting
ST	student services (health, counseling, libraries, recreation)
CE	continuing, workforce and community education (contract training, dual enrollment, camps, conferences)
PY	State systems, boards, accreditors and funders
HR	hiring, credentialing and onboarding (I-9, visas)
OP	office, administration and telework
WF	workforce availability (schools, child care, quarantine, vaccination status)
CB	students and families under travel, quarantine and visa orders

Sector instruments in the Library

The 19 instruments filed under this industry's own sector: regulators' rules and orders, federal directives aimed at it, and the context documents that describe them, in date order. Open the list in the Library to filter by type and quarter, or download the exhibits.

Exhibit	Instrument	Issuer	Date	Types	Quarters
Ex. SEC-27-008	Update from Board of Regents President Mike Richards on Coronavirus (Mar. 10, 2020)Board direction that the three Regent institutions move as quickly as possible toward virtual delivery of instruction, with…	Board of Regents President Michael Richards	Mar. 10, 2020	Business closureTravel and quarantineSchools and child care	2020 Q2
Ex. SEC-27-007	USG Coronavirus (COVID-19) Updates: 'USG Suspends Instruction to Assess Continuity Plans, Online Instruction' (Mar. 12, 2020), 'USG Moves to Online Instruction for Remainder of Semester' (Mar. 16, 2020, 4:47 p.m.), 'USG Institutions to Develop Creative Alternatives to Commencement Ceremony' (Mar. 18, 2020), refunds update (Mar. 19, 2020)Systemwide suspension of instruction, move to online instruction for the remainder of spring 2020, closure of residence halls, cancellation…	University System of Georgia (Chancellor Steve Wrigley; Board of Regents)	Mar. 16, 2020	Business closureGathering capSchools and child careOther	2020 Q2
Ex. SEC-27-006	UNC System Updates Guidance to Constituent Institutions (Mar. 17, 2020)Systemwide move to remote instruction for the remainder of the spring 2020 semester; reduced campus operations; students directed not to…	UNC System Interim President William L. Roper	Mar. 17, 2020	Business closureGathering capSchools and child care	2020 Q2
Ex. SEC-27-024	Report of the Higher Education Subcommittee, Reopen Connecticut (May 6, 2020; corrected version May 8, 2020)Framework of gating conditions for reopening Connecticut's colleges and universities (disease prevalence; testing supply and arrival testing…	Office of Governor Ned Lamont, Reopen Connecticut Advisory Group, Higher Education Subcommittee (report to the Governor)	May 6, 2020	Workplace rulesQuarantine and isolationOther	2020 Q22020 Q3
Ex. SEC-27-002	Interim Guidance for Higher Education During the COVID-19 Public Health EmergencyMandatory reopening plan and operating requirements for every higher education institution in a Phase Four region (capacity, testing…	New York State Department of Health (New York Forward)	June 26, 2020	Capacity limitGathering capFace-covering requirementSchools and child careWorkplace rulesQuarantine and isolation	2020 Q22020 Q32020 Q42021 Q12021 Q2
Ex. SEC-27-003	Restart Standards for All New Jersey Institutions of Higher EducationMandatory health and safety standards for the resumption of in-person instruction and campus operations at every degree-granting institution	Secretary of Higher Education (Office of the Secretary of Higher Education), under Executive Order No. 155 para. 2	July 1, 2020	Capacity limitGathering capFace-covering requirementSchools and child careWorkplace rulesQuarantine and isolation	2020 Q32020 Q42021 Q12021 Q2
Ex. SEC-27-026	Big Ten Statement on 2020-21 Fall Season (Aug. 11, 2020)Postponement of all fall 2020 sports competition, including football; reinstated Sept. 16, 2020 for an Oct. 23-24 start	Big Ten Council of Presidents and Chancellors	Aug. 11, 2020	Events and venues	2020 Q3
Ex. SEC-27-014	House Bill 702 (2021), An Act Prohibiting Discrimination Based on a Person's Vaccination Status or Possession of an Immunity Passport, codified as Mont. Code Ann. sec. 49-2-312Unlawful discriminatory practice for a person or governmental entity to refuse services, goods, facilities, educational opportunities or…	Montana Legislature (House Bill 702, 67th Legislature), approved by Governor Gianforte	May 7, 2021	Workplace rulesVaccination or testingOther	2021 Q22021 Q3
Ex. SEC-27-001	University of California Policy, SARS-CoV-2 (COVID-19) Vaccination ProgramSystemwide COVID-19 Vaccination Program: vaccination a condition of physical presence at any University Location or Program for Personnel…	University of California, Office of the President (President Michael V. Drake)	July 15, 2021	Workplace rulesVaccination or testingOther	2021 Q3
Ex. SEC-27-013	California State University to Implement COVID-19 Vaccination Requirement for Fall 2021 Term (July 27, 2021) and the Interim CSU COVID-19 Vaccination PolicyStudents, faculty and staff accessing campus facilities required to be vaccinated for the fall 2021 term (compliance by Sept. 30, 2021 as…	Chancellor Joseph I. Castro (Interim CSU COVID-19 Vaccination Policy)	July 27, 2021	Workplace rulesVaccination or testing	2021 Q3
Ex. SEC-27-016	Emergency Regulation R073-21 amending NAC 441A.755 (COVID-19 vaccination required for enrollment at Nevada System of Higher Education institutions on or after Nov. 1, 2021)Proof of a completed COVID-19 vaccination series required to enroll in courses at a university, community college or state college on or…	Nevada State Board of Health	Aug. 20, 2021	Schools and child careVaccination or testing	2021 Q3
Ex. SEC-27-011	CUNY Coronavirus (COVID-19) Fall 2021 Safety Guidance: vaccination mandate for students in in-person and hybrid classes; masks in all CUNY campuses and buildings; testing program for unvaccinated personsVaccination required of all students taking in-person or hybrid classes for fall 2021 (FDA approval of Aug. 23, 2021 triggered the Sept. 27…	City University of New York (Board of Trustees and Chancellor Felix V. Matos Rodriguez)	Aug. 23, 2021	Face-covering requirementWorkplace rulesVaccination or testingQuarantine and isolation	2021 Q3
Ex. SEC-27-015	R.C. 3792.04 (enacted by Am. H.B. 244), Public schools and state institutions of higher education - prohibition against mandatory vaccinations and discriminationA public school or state institution of higher education shall not require an individual to receive a vaccine lacking full FDA approval or…	Ohio General Assembly (Am. H.B. 244, 134th G.A.), signed by Governor DeWine July 14, 2021	Oct. 13, 2021	Schools and child careVaccination or testingOther	2021 Q3
Ex. SEC-27-018	Table 317.10, Degree-granting postsecondary institutions, by control and level of institution: Selected years, 1949-50 through 2020-213,931 degree-granting institutions in 2020-21: 752 public 4-year, 835 public 2-year, 1,555 private nonprofit 4-year, 85 private nonprofit…	National Center for Education Statistics, Digest of Education Statistics 2021	Jan. 1, 2022	Other
Ex. SEC-27-019	Table 303.10, Total fall enrollment in degree-granting postsecondary institutions, by attendance status, sex of student, and control of institution: Selected years, 1947 through 2030Fall 2019 enrollment 19,630,178 (public 14,503,647; private nonprofit 4,135,372; private for-profit 991,159); fall 2020 18,991,798 (public…	National Center for Education Statistics, Digest of Education Statistics 2021	Jan. 1, 2022	Other
Ex. SEC-27-020	Table 333.10, Total revenue of public degree-granting postsecondary institutions, by source of revenue and level of institution: Selected years, 2007-08 through 2019-20Public institutions 2019-20: total revenue $428,466,481,000; tuition and fees $83,621,270,000 (19.52 percent); State appropriations…	National Center for Education Statistics, Digest of Education Statistics 2021	Jan. 1, 2022	Other
Ex. SEC-27-021	Table 333.40, Total revenue of private nonprofit degree-granting postsecondary institutions, by source of funds and level of institution: Selected years, 1999-2000 through 2019-20Private nonprofit institutions 2019-20: total revenue $236,968,510,000; tuition and fees $79,774,869,000 (33.66 percent); federal…	National Center for Education Statistics, Digest of Education Statistics 2021	Jan. 1, 2022	Other
Ex. SEC-27-022	Table 314.10, Total and full-time-equivalent staff and staff in instruction, research and public service, by degree-granting status, control of institution, and primary occupation: Fall 1999, fall 2009, and fall 2020Employees of degree-granting institutions, fall 2020: public 2,510,401 (1,943,204 FTE); private nonprofit 1,193,256 (952,203 FTE); private…	National Center for Education Statistics, Digest of Education Statistics 2021	Jan. 1, 2022	Other
Ex. SEC-27-023	Current Term Enrollment Estimates: Fall 2021 (published Jan. 13, 2022)Total postsecondary enrollment declined 2.7 percent (476,100 students) in fall 2021, a two-year decline of 5.1 percent (937,500) since the…	National Student Clearinghouse Research Center	Jan. 13, 2022	Other

Third quarter of 2021: the instruments in force

The quarter the Service's letters most often dispute. The record shows these instruments in force on this industry's functions between July 1 and September 30, 2021; an order in force on any day of the quarter is an order in force during it, and the State, metropolitan and federal layers on the quarter page add to the list.

In force, July 1 – Sept. 30, 2021

The third quarter of 2021 across every State, and this industry's quarter analysis.

Group meetings, trade shows and seasons disrupted

The organizers' own notices of the trade shows, conventions, conferences and seasons of this industry that the orders cancelled, postponed or moved online: 36 notices, each graded and sourced. The Suspension Clause names “group meetings” in terms.

Date	Organizer notice	Grade	Exhibit and source
Mar. 1, 2020		Primary source read	Ex. SEC-27-GM-012 Open · Source
Mar. 9, 2020		Primary source read	Ex. SEC-27-GM-013 Open · Source
Mar. 12, 2020		Primary source read	Ex. SEC-27-GM-001 Open · Source
Mar. 16, 2020		Primary source read	Ex. SEC-27-GM-002 Open · Source
Mar. 17, 2020		Primary source read	Ex. SEC-27-GM-014 Open · Source
Mar. 20, 2020		Primary source read	Ex. SEC-27-GM-024 Open · Source
Mar. 21, 2020		Primary source read	Ex. SEC-27-GM-025 Open · Source
Mar. 22, 2020		Primary source read	Ex. SEC-27-GM-016 Open · Source
Mar. 22, 2020		Primary source read	Ex. SEC-27-GM-028 Open · Source
Mar. 27, 2020		Primary source read	Ex. SEC-27-GM-003 Open · Source
Mar. 30, 2020		Primary source read	Ex. SEC-27-GM-015 Open · Source
Apr. 1, 2020		Primary source read	Ex. SEC-27-GM-010 Open · Source
Apr. 20, 2020		Primary source read	Ex. SEC-27-GM-036 Open · Source
June 1, 2020		Primary source read	Ex. SEC-27-GM-020 Open · Source
June 5, 2020		Primary source read	Ex. SEC-27-GM-022 Open · Source
June 8, 2020		Primary source read	Ex. SEC-27-GM-035 Open · Source
June 21, 2020		Primary source read	Ex. SEC-27-GM-029 Open · Source
June 21, 2020		Primary source read	Ex. SEC-27-GM-030 Open · Source
July 20, 2020		Primary source read	Ex. SEC-27-GM-009 Open · Source
Aug. 11, 2020		Primary source read	Ex. SEC-27-GM-007 Open · Source
Aug. 16, 2020		Primary source read	Ex. SEC-27-GM-004 Open · Source
Sept. 7, 2020		Primary source read	Ex. SEC-27-GM-021 Open · Source
Sept. 10, 2020		Primary source read	Ex. SEC-27-GM-033 Open · Source
Sept. 14, 2020		Primary source read	Ex. SEC-27-GM-011 Open · Source
Nov. 4, 2020		Primary source read	Ex. SEC-27-GM-008 Open · Source
Nov. 20, 2020		Primary source read	Ex. SEC-27-GM-032 Open · Source
Dec. 5, 2020		Primary source read	Ex. SEC-27-GM-023 Open · Source
Dec. 13, 2020	Ohio State Autumn 2020 Virtual Commencement Dec 13	Primary source read	Ex. SEC-27-GM-026 Open · Source
Dec. 19, 2020		Primary source read	Ex. SEC-27-GM-017 Open · Source
Mar. 2, 2021		Primary source read	Ex. SEC-27-GM-005 Open · Source
Mar. 8, 2021		Primary source read	Ex. SEC-27-GM-031 Open · Source
May 1, 2021		Primary source read	Ex. SEC-27-GM-027 Open · Source
June 21, 2021		Primary source read	Ex. SEC-27-GM-034 Open · Source
Aug. 25, 2021		Primary source read	Ex. SEC-27-GM-006 Open · Source
Sept. 13, 2021		Primary source read	Ex. SEC-27-GM-018 Open · Source
Sept. 16, 2021		Primary source read	Ex. SEC-27-GM-019 Open · Source

All cancelled meetings in the Library.

Read the analysis

The analysis of this industry runs to seven further pages. Each carries its own notes and exhibit links.

Part 1 of 7How a typical employer operatesThe functions of the business, its revenue lines, its workforce, its suppliers and counterparties, its seasons, and how the orders reached each of them.Part 2 of 7The orders by layerFederal, State, metro, sector regulator, standing duty and counterparty: the instruments that reached this industry, layer by layer, with exhibit links.Part 3 of 7The six quartersWhat was in force on this industry's functions in each quarter from 2020 Q2 through 2021 Q3, with the third quarter of 2021 answered instrument by instrument.Part 4 of 7Function by functionEach function of the business, the orders that reached it and the change they compelled, one function at a time.Part 5 of 7The interconnected economyHow orders on suppliers, customers, carriers and workers reached this industry, and why an order's effect on a business outlasts the order's end date.Part 6 of 7The Service's positions, answeredThe fourteen sentences the Service's letters use, each quoted and answered for this industry from the public record.Part 7 of 7FindingsThe conclusions for each of the six quarters and the standard of proof they meet.