GOV19102. Deep Dive Into the Unrelated Business Income Tax

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

This workshop is not available as part of the Online or Flex Pass registration options. 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, JD
Managing Partner | YH Advisors
CPA
Moja & Company