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Not-for-Profit Industry Conference 2019

NOT1971 - Association Tax Issues and Updates

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

Standard: $49.00


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


Tags: TAX

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