The Internal Revenue Service today released details of a 42-page questionnaire it is sending to roughly 400 colleges to collect information on their executive compensation, endowments, and outside business income.

Among other things, the questionnaire examines how a range of small, medium, and large institutions report income and losses on business activies that may be taxable and how they manage and spend their endowments.

The agency also will examine, in-depth, how colleges pay their presidents and other top executives, including perks such as first-class travel, personal use of a credit card and other services, such as housekeeping and lawn maintenance.

Like a similar questionnaire the IRS required of some tax-exempt hospitals, the reports for individual colleges will not be made public. The agency will compile a summary of its findings and possibly audit some institutions to ensure that they are following existing tax laws.