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Webcast for Nonprofits: UBIT in a Season of Transition

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In this summary look at UBIT issues, we will examine the unrelated business income tax in light of the new Tax Cuts and Jobs Act of 2017 and its provisions regarding the “siloing” of unrelated business losses and the taxation of certain fringe benefits being provided by exempt organization employers. This Act changes the playing field for exempt organization reporting and foundational aspects of the “definition” of unrelated business income.

Learning Objectives:

  • Summarize various UBIT issues in the law and rulings.
  • Apply the provisions of the Tax Cuts and Jobs Act of 2017 to an exempt organization.
  • Identify the new parts/lines of Form 990-T that were added as a result of the Tax Cuts and Jobs Act of 2017.
  • Examine the DRAFT 2018 Form 990-T and explain the changes to the form.

This webcast has already occurred. 

UBIT In a Season of Transition
Thursday, November 15
1 p.m. EDT
Instructor: Dave Moja

Download the handout >

Watch the recording >

Please note that CPE credit is not available for recorded webcasts.

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