GOV19102. Deep Dive into UBIT

Track: 
NFP
Field of Study: 
Taxes
CPE Credit: 
4.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of auditing, accounting and/or compliance requirements for state and local government and/or not-for-profits. General experience auditing state and local governments and/or not-for-profits, including those engagements audited under GAGAS.

Sunday, October 27, 2019
 
1:00PM-5:00PM

Comprehensive session exploring the unrelated business income tax including analyzing the definition of an unrelated business activity, discussion regarding the 990-T, and an update regarding the changes made by the Tax Cuts and Jobs Act.

Learning Objectives:
1. Learn about all the intricacies of the unrelated business income tax.
2. Become aware of the most common exclusions/exceptions in the UBI area.
3. Receive an update regarding new IRC Sections 512(a)(6) and 512(a)(7).


SESSION SPEAKER(S)

CPA
CPA, JD
Managing Partner | YH Advisors