If you're preparing Form 990, look beyond the numbers. Learn the importance of questions asked and the required information provided on the core form and the schedules. Also, examine Form 990 including the core form and Schedules A-G and I-R.
Gain an understanding of the impact of the unrelated business income tax (UBIT) upon different revenue streams. Featured topics include tax-exemption; intermediate sanctions; direct and grassroots lobbying and the "expenditure test"; public support; "quid pro quo" payments; the "expenditures test"; the "commerciality," and UBIT.
Plus, briefly review federal and state UBIT, including Qualified Transportation fringe benefits and charitable filing requirements. There are certain provisions of the Tax Cuts and Jobs Act (TCJA) that apply to tax-exempt organizations. we will discuss those provisions, as well as guidance issued to date.
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