Nonprofit Taxation: Understanding the New Rules
Course Code:
FTSDNPT2
Program Level:
Intermediate
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. Learning Objectives: To provide an update on the Tax Cuts and Jobs Act provisions related to non-profit entities. Program Content:
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. Learning Objectives: To provide an update on the Tax Cuts and Jobs Act provisions related to non-profit entities. Program Content:
- 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
