Unrelated Business Taxable Income: Overview and Tax Reform’s Impacts

Presented on:
August 16, 2018 10:00 AM PT
Duration:
1 hour
Location:
Online

Tax reform’s changes to unrelated business taxable income (UBTI) could impact the tax-exempt sector. During this webcast we provide an overview of UBTI, address provisions introduced by tax reform, and explore possible effects to your organization. Here are some of the key tax changes we’ll discuss:

  • New unrelated business income for certain employer-provided fringe benefits, such as transportation and parking
  • Modifications to carryover and carryback rules for net operating losses
  • Changes to how UBTI is calculated for individual unrelated business activities
Register

Speakers

Pamela Alexanderson, Tax Director, Moss Adams

Pam has practiced public accounting since 2008. She has considerable experience in tax compliance and consulting as well as unrelated business income and board governance, and focuses on large multi-national organizations, community charities, health care providers, and educational institutions. Pam devotes much of her time to helping for-profit and tax-exempt organizations with unique tax issues, strategic planning, and compliance services. She sits on the firm’s tax committee for not-for-profit organizations and is a leader of the firm’s not-for-profit tax practice in Albuquerque.

Patty Mayer, Tax Director, Moss Adams

Patty has practiced public accounting since 1984. She provides tax and related tax planning services with an emphasis on not-for-profit and tribal organizations. Patty works predominately with public charities, private foundations, and tribal organizations. She is a leader of our Southern California not-for-profit tax practice and a member of our Not-for-Profit Tax Committee.

Registration Form

Please make sure Javascript is enabled and your browser is up-to-date.

 

Related Topics

Certain Fringe Benefits Provided by Not-for-Profits May Be Considered Taxable Income
How Tax Reform Could Impact Tax-Exempt Organizations
Learn Why Consulting Services May Not be Classified as Unrelated Business Income

Applicable Industries

Higher EducationNot-for-Profit