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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.