0       0

Not-for-Profit Industry Conference 2019


NOT1971 - Association Tax Issues and Updates


Jun 12, 2019 1:10pm ‐ Jun 12, 2019 2:25pm

Standard: $49.00

Description

Tax exempt associations face unique issues related to their tax exemption. Associations can be complex, multi entity structures that represent the intersection of nonprofit, for-profit and charitable interests. Some are simpler. Whatever the case may be, we will discuss the following areas that impact all associations:

  • Common structures for associations and benefits/drawbacks of each
  • Lobbying, the proxy tax, and how the TCJA impacts an organization's lobbying calculation
  • Unrelated business income from exploited activities, including advertising online and in periodicals
  • Taxability of income received from controlled entities
  • Royalty and fee for service income
  • Compensation reporting issues and the excess compensation tax under 4960
  • Analyze the various types of associations
  • Understand the complex issues and common pitfalls of multi-entity structures
  • Evaluate how dues are impacted by various types of lobbying activities
  • Compare the common types of unrelated business that an association may have and apply the impacts of the TCJA to associations and their related organizations

Speaker(s):

Tags: TAX

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

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content