House Republicans’ newly unveiled tax legislation would tax high-earning nonprofit executives and university endowments, just two of many provisions meant to offset the plan’s rate cuts and other tax breaks.

Under the Tax Cuts and Jobs Act, released Thursday, nonprofit executives earnings above $1 million would have their earnings subject to a 20 percent tax. Republicans say that the measure would align the tax code with the purpose of nonprofit status, which gives a tax subsidy to organizations to pursue specific purposes.

That measure would raise $3.6 billion over 10 years.

Also, rich private colleges and universities would be subject to a 1.4 percent investment tax on their endowments. Only schools with assets of $100,000 per student would be affected. That increase would raise $3 billion in a decade.

The bill also includes several other measures to raise taxes on nonprofits, especially in cases where their activity looks like a business or a tax shelter.