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AICPA Not-for-Profit Industry Conference


NOT2025 - UBIT Consequences from Royalties, Sponsorships and Special Events


Jun 9, 2020 10:55am ‐ Jun 9, 2020 12:10pm

Description

The struggle to generate additional revenue is one of the major challenges facing today's tax-exempt organizations.  Many organizations look to activities that seek to capitalize on an organization's intangible assets, such as sponsorships, special events, and the generation of royalties.  Whether revenue from these sources is reportable as taxable unrelated business income depends upon an analysis of the outstanding law and regulations to each particular set of facts and circumstances.  This session will help organizations and practitioners structure the activities in order to minimize that tax liability.

Learning Objectives:
  • Understand how to structure sponsorship, special event, and royalty arrangements in order to minimize the amount of unrelated business income tax.
  • Determine the difference between sponsorship revenue (nontaxable) and advertising revenue (taxable).

Speaker(s):

  • Marc Berger, CPA, JD, LLM, National Director, Nonprofit Tax Services, BDO USA, LLP
Category: Concurrent Session (Onsite and Online)

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