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 beyondPrerequisite
NoneAdvanced Preparation
None