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2022 AICPA & CIMA Governmental and Not-for-Profit Training Program

GOV2216 - Unrelated Business Activities Update

Oct 25, 2022 7:00am ‐ Oct 25, 2022 7:50am


The 2017 TCJA brought numerous changes to the manner in which we look at unrelated business activities.  I.R.C. Section 512(a)(6) - the "siloing" provision - can be especially daunting.  Let's take a look at the history of UBI, what the IRS has said through the years, and what strategies and documentation your organization might best employ.  Also, we will review changes/updates to Form 990-T that have been made recently.


Tags: SLG
Category: Concurrent Session Onsite and Online

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