Surgent's Not-for-Profit Tax Changes and Considerations (NPTC)

Description

The Tax Cuts and Jobs Act of 2017 contains provisions that specifically impact not-for-profit organizations, and also certain provisions that impact not-for-profits by implication. This program covers both types of changes, preparing tax practitioners to advise their clients regarding these tax changes.

Highlights

• Unrelated business taxable income as increased by certain fringe benefits
• Excise tax on excess compensation paid to certain executives
• How to compute unrelated business taxable income when a not-for-profit has multiple activities generating unrelated business taxable income
• Excise tax on the net investment income of private foundations
• Excise tax on investment income of private colleges and universities

Objectives

• Advise not-for-profit clients regarding changes impacting them that result from the Tax Cuts and Jobs Act of 2017

Designed For

Tax practitioners who anticipate advising not-for-profit clients regarding tax changes impacting their operations, governance, and potential tax liability for 2018 and beyond