Governmental and Not-for-Profit Training Program 2018

GOV1851 - UBIT: Life After Tax Reform

Oct 17, 2018 8:30am ‐ Oct 17, 2018 10:10am

Standard: $49.00

Description

Examine the unrelated business income tax, particularly in light of the new Tax Cuts and Jobs Act of 2017 and its provisions regarding the 'siloing' of unrelated business losses and the taxation of certain fringe benefits being provided by exempt organization employers. This Act changes the playing field for exempt organizations reporting the receipt of unrelated business income.

Learning Objectives:

  1. Apply the provisions of the Tax Cuts and Jobs Act of 2017 to an exempt organization.
  2. Identify the new parts/lines of the Form 990-T which were added as a result of the Tax Cuts and Jobs Act of 2017.

Speaker(s):

You must be logged in and own this session in order to post comments.