Participate in a discussion on the latest tax provisions and their impact on non-profit entities, including charities, hospitals, and universities.
DESIGNED FOR
CPAs working in public accounting firms and members in industry.
BENEFITS
After attending this presentation you will be able to:
- Apply the latest tax provisions related to non-profit entities
HIGHLIGHTS
The major topics that will be covered in this class include:
- 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.
ADVANCE PREPARATION
None