Nonprofit Taxation: Key Tax Rules

Overview

A discussion of the latest tax provisions and their impact on non-profit entities, including charities, hospitals, and universities.

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

Prerequisites

Basic working knowledge of nonprofit taxation.

Designed For

CPAs working in public accounting firms and members in industry.

Objectives

• Apply the latest tax provisions related to non-profit entities

Preparation

None