Description

A discussion of the latest tax provisions and their impact on non-profit entities, including charities, hospitals, and universities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Presented by Federal Tax Workshops, Inc

Instructor: Steven C. Dilley, CPA, JD, PhD

Target Audience

CPAs working in public accounting firms and members in industry.

Course Objectives

After attending this presentation you will be able to...

• Apply the latest tax provisions related to non-profit entities

Subjects

The major topics that will be covered in this class include:

• Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits
• A discussion of the basics of unrelated business income tax
• Excise tax on salaries exceeding $1 million
• Denial of fringe benefits and taxation of their value as UBIT
• Separating businesses for purposes of UBIT
• Excess parachute payments

Prerequisites

Basic working knowledge of nonprofit taxation.