| Litigants: | Educational Films Corp. v. Ward |
| Decidedate: | January 12 |
| Decideyear: | 1931 |
| Fullname: | Educational Films Corp. v. Ward |
| Usvol: | 282 |
| Uspage: | 379 |
| Parallelcitations: | 51 S. Ct. 170; 75 L. Ed. 400 |
| Holding: | A corporate income tax may include royalties from copyrights in its calculation of overall income even though direct income from copyrights, a federal institution, is immune from state taxation. |
| Majority: | Stone |
| Dissent: | Sutherland |
| Joindissent: | Van Devanter, Butler |
Educational Films Corp. v. Ward, 282 U.S. 379 (1931), was a United States Supreme Court case in which the Court held a state's corporate income tax may include royalties from copyrights in its calculation of overall income for the purposes of a franchise tax, even though direct income from copyrights, a federal institution, is immune from state taxation.