Campuses That Play Host to Politicians Can Take Steps to Avoid Tax Trouble

By JJ HERMES

As the first balloting of the 2008 presidential campaign nears, colleges in early-voting states like Iowa, New Hampshire, and South Carolina have become hotbeds of political activity. College campuses are favored venues for nationally televised debates and candidates' policy announcements.

College officials say election activities can bolster their institutions' reputations when their campuses show up in the national media, and can provide students and professors a chance to study the