Financial disclosures. State-related universities, such as Temple University, The University of Pittsburgh, The Pennsylvania State University, and Lincoln University are required to make public annual reports, which must include the following:

• Information contained in Form 990 of the IRS (except for individual donor information);
• The salaries of all officers and directors; and
• The highest 25 salaries paid to employees.

Effective Date. These provisions take effect on July 1, 2008.