Description

Join us for an eye-opening session on unrelated business taxable income, especially after TJCA of 2017.  This practical session is geared to how to deal with alternative investments generating UBTI, foreign investment reporting, and siloing of net operating losses. We will cover the tax implications that arise if foundation is a charitable trust versus a nonprofit corporation.

Learning Objectives:

• To understand the definition of UBTI and the common exceptions
• To understand the impact of TCJA on UBTI reporting requirements.

Speaker(s):

• Jennifer B. Harris, CPA, Tax Shareholder, Clark Nuber
• Kristina Rasmussen, CPA, Managing Director, Deloitte Tax