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W436: Understanding Unrelated Business Income

December 5, 2023 @ 1:00 pm - 2:00 pm EST

COURSE DESCRIPTION:

Many tax-exempt organizations are surprised to learn that they may have a tax liability due to certain business activities. This session will provide a survey-level view of the tax on unrelated business income (UBI), and how it relates to tax exempt organizations. We will explore the legislative, judicial, and regulatory history of UBI to develop a better understanding of how UBI fits into the tax-exempt sector, and in the process explore strategies to reduce the tax impact to your organization. Soon!

 

LEARNING OBJECTIVES:

  • – Understand the conceptual history of the tax on unrelated business income
  • – Learn about the various types of UBI, and how to identify potential sources of UBI in your organization
  • – Discover strategies to accurately report UBI in order to most effectively utilize your organization’s resources

To Watch this Webinar on the Media Library CLICK HERE!

Level Intermediate
NASBA (Field of Study) Taxes
CAE (Subject Domain) Organizational Strategy
Prerequisites and advance preparation needed 1 years operations experience. No advance preparation required
Reviewer Wade Tetsuka, CPA
CPE/CAE Credits 1.0
Cost Free
Delivery Group Internet Based

As a CAE Approved Provider educational program related to the CAE exam content outline, this program may be applied for CAE credits toward your CAE application or renewal of professional development requirements.

U.S Transactions Corp. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

(National Registry Sponsor Nr: 138278)

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INSTRUCTORS
J. Calvin Marks, CPA
Tax Principal, Johnson Lambert LLP
Calvin is a Tax Principal at Johnson Lambert LLP with 15 years experience and leads the firm’s Nonprofit Tax & Compliance practice. He serves tax-exempt…
Andrew Hassler, CPA
Tax Manager, Johnson Lambert LLP
I am a CPA with a broad experience base in public accounting and multiple industries. A hardworking family man with a passion for learning, who…