Vermont Society of Certified Public Accountants
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Surgent's Not-for-Profit Tax Changes and Considerations (NPTC)

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Date/Time:
Jul 11, 2018, 1:00pm–2:00pm
Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
Level:
Basic
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.

Objective

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

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

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

Prerequisite

None

Advanced Preparation

None
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