The Taxable Side of Tax-Exempt Organizations

OL064-16  |  On Demand  |  Update  |  Self-Study


The IRS has taken a renewed interest in unrelated business taxable income (UBTI) as evidenced by its inclusion as part of the IRS Tax Exempt and Government Entities Division's work plan for fiscal year 2016. This session will provide an overview of and explore a variety of intricacies with respect to UBTI, including permitted exclusions from UBTI and potential consequences resulting from a tax-exempt organization entering into a business arrangement with a for-profit entity.


Number of Credits Type of Credits
1 Tax







We have updated the format of the vidoes in the TSCPA On Demand Video Library to optimize your viewing experience. Please take a quick moment to view the video below and test your system.

Can you play the video above? If not, your network's firewall is likely blocking our on-demand courses. Please have an IT professional whitelist and If you have additional questions, please contact TSCPA at 615/377-3825.

Login and eMaterials: To access TSCPA's On Demand Video Library courses and related eMaterials, click on your My CPE page. All On Demand course purchases will be accessible from this personalized page.

Cancellations, substitutions and transfers are not available for On Demand courses or self-study products. By registering for this On Demand course, you agree to TSCPA's Policies and Procedures.


Member (Early Bird)
Non-Member (Early Bird)
Registration for this event has closed. If you have any question or concerns please give us a call at 615-377-3825 or send us an e-mail at


Jon P. Gaston, MBA, JD, LLM

Public and private organizations alike look to Jon Gaston for counsel on a wide range of federal and state tax transactional issues related to tax planning, structuring mergers and acquisitions, business formations, dispositions, and other restructurings. Clients benefit from Jon's accounting background—he understands business and is able to see the "whole picture" from the client's perspective.

Non-profit corporations regularly seek guidance from Jon when navigating unfamiliar tax-exempt matters and taxation issues peculiar to Tennessee. Tax-exempt and non-profit organizations seek counsel in relation to a wide range of matters including:

Jon also represents clients before the Internal Revenue Service (IRS) and state tax authorities in audits, appeals, and obtaining letter rulings.

Back to Facilitators