Nonprofit Taxation: Understanding the New Rules

Description

A discussion of the latest tax provisions from the recent Tax Cuts and Jobs Act and their impact on non-profit entities, including charities, hospitals, and universities.

This course qualifies for PTIN credit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

• Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits
  
• A discussion of the basics of unrelated business income tax
  
• Excise tax on salaries exceeding $1 million
  
• Denial of fringe benefits and taxation of their value as UBIT
  
• Separating businesses for purposes of UBIT
  
• Excess parachute payments
  
• Tax on endowment funds
  

Objectives

To provide an update on the Tax Cuts and Jobs Act provisions related to non-profit entities.

Designed For

CPAs working in public accounting firms and members in industry