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If you're preparing Form 990, look beyond the numbers. Learn the importance of questions asked and the required information provided on the core form and the schedules. Also, examine Form 990 including the core form and Schedules A-G and I-R.
Gain an understanding of the impact of the unrelated business income tax (UBIT) upon different revenue streams. Featured topics include tax-exemption; intermediate sanctions; direct and grassroots lobbying and the "expenditure test"; public support; "quid pro quo" payments; the "expenditures test"; the "commerciality," and UBIT.
Plus, briefly review federal and state UBIT, including Qualified Transportation fringe benefits and charitable filing requirements. There are certain provisions of the Tax Cuts and Jobs Act (TCJA) that apply to tax-exempt organizations. we will discuss those provisions, as well as guidance issued to date.
CPAs and tax professionals.
Rich Ruvelson has more than 30 years of experience in providing tax services to non-profit clients, including labor unions, multiemployer benefit plans, private foundations and a wide variety of public charities, including private colleges, hospitals, religious and cultural organizations, their supporting organizations and other affiliates. He has worked closely with both small and large clients on a wide range of non-profit issues including tax exemption, unrelated business income tax, public support, charitable giving and substantiation, independent contractor issues, and Form 990, Form 990-PF and Form 990-T reporting. Outside of public accounting, he has served as Tax Manager of the University of Washington and Treasurer and Finance Director of The California Endowment. He has spoken on a variety of nonprofit tax issues at a number of accounting and nonprofit industry conferences, taught at firm internal and external training and, also, taught Law of Tax-Exempts in the MBT program of the University of Minnesota’s Carlson School of Management. Rich is licensed to practice law in Minnesota.