Unrelated Business Income Tax: Not-for-Profit Tax Compliance
Available for 1 year after purchase date
**OnDemand**
1.5 Credits
Member Price $59.00
Non-Member Price $75.00
Overview
You'll learn to identify basic tax and compliance issues related to unrelated business income taxes of tax-exempt, not-for-profit entities.
Highlights
Key Topics
- Unrelated business income
- UBTI: Three criteria
- Statutory exceptions
Prerequisites
Knowledge of the not-for-profit industry
Designed For
Who Will Benefit
- New accountants interested in the basics of tax and compliance requirements that apply to tax-exempt, not-for-profit entities.
- Experienced accountants who are new to the not-for-profit indust
Objectives
Learning Outcomes
- Recognize unrelated business income.
- Recall the three criteria to determine whether income is subject to unrelated business income tax.
- Identify statutory exceptions to and exclusions from unrelated business income tax.
- Recall the specific requirements and exceptions that apply to investment and debt-financed property.
Non-Member Price $75.00
Member Price $59.00