The Taxable Side of Tax-Exempt Organizations

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

Description

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.

Credits

Number of Credits Type of Credits
1 Tax

Prerequisites

None

Preparation

None

Notes

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Prices

Member (Early Bird)
$39.00
Non-Member (Early Bird)
$69.00
Member
$39.00
Non-Member
$69.00
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 registrar@tscpa.com

Facilitators

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.

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