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AICPA Governmental & Not-for-Profit Training Program 2020


GOV2046 - UBI or No UBI, That is the Question


Oct 21, 2020 3:00pm ‐ Oct 21, 2020 4:15pm

Standard: $49.00

Description

Interactive session where a factual revenue stream scenario will be presented and the attendees can weigh in whether they believe such scenario would lead to the reporting of unrelated business income or not.

Learning Objectives:
  • Identify the key exclusions/exceptions to classifying certain income as unrelated business income
  • Recognize the essential importance of contemporaneous documentation
  • Recall recent IRS guidance addressing unrelated business income issues

Speaker(s):

Category: Concurrent Session Online

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