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    Unrelated Business Income from Alternative Investments State Considerations

    Article This item outlines possible tax compliance issues that nonprofit organizations should consider, particularly the focus from state taxing jurisdictions on unrelated business income generated by alternative investments
    Published on April 17, 2012

    Qualified Sponsorship Payments and Advertising Income Analyzing Unrelated Business Taxable Income

    Article Determining whether receipts qualify as sponsorship payments or advertising income can be quite burdensome for most nonprofit organizations. The item describes how to properly structure unrelated business taxable income so as not to adversely affect the organization’s cashflow
    Published on December 01, 2010

    State Taxation of Exempt Organizations Unrelated Business Income

    Article How an exempt organization computes UBTI for state income tax purposes varies from state to state
    Published on May 31, 2013

    Coordinating Charitable Trusts and Private Foundations for the Business Owner Complying With UBIT and Self-Dealing Rules

    Article This item details some charitable giving options for owners of closely held businesses, the applicable unrelated business income and self-dealing rules, and best practices for taxpayers who have these charitable desires and restrictions
    Published on March 31, 2014

    Disclosure of Nonincome Tax Contingencies Under ASC 450 for Not-for-Profit Entities

    Article This item focuses on the importance of properly accounting for and considering the impact of nonincome taxes as they apply to not-for-profit (NFP) entitles.
    Published on June 16, 2011

    Transfers Between Controlled Entities Can Provide Surprises Under Sec. 512(b)(13)

    Article Many tax-exempt organizations are growing into complex multi-entity groups including both nonprofit corporations that are tax exempt under Sec. 501(c) and for-profit entities, which are taxed accordingly.
    Published on January 28, 2011

    IRS Issues Interim Report on the Colleges and Universities Compliance Project

    Article The IRS recently issued an interim report on the Colleges and Universities Compliance Project that was initiated by the Exempt Organizations (EO) function of the Tax Exempt and Government Entities (TE/GE) division.
    Published on October 05, 2010

    New Form 990 Aims for Transparency, Accountability, and Oversight

    Article Editor: Frank J. O'Connell, Jr., CPA, Esq. While transparency, accountability, and oversight do not appear to be tax issues per se, recent legislative focus and IRS enforcement in this area have heightened the need for tighter controls within the nonprofi
    Published on April 20, 2010

    Current Developments in Employee Benefits and Compensation

    Article While the health care law garnered much of the attention this past year, other developments unrelated to the new law in the employee plans area were just as significant—including the American Taxpayer Relief Act of 2012 and the Supreme Court’s decision in Windsor...
    Published on December 02, 2013

    IRS Expands Use of Electronic Payments, Discontinues Paper Coupons

    Article The IRS has issued proposed regulations that would eliminate paper coupons for deposits of employment taxes, corporate income and estimated taxes, and many other taxes
    Published on January 28, 2011

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