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Basic UBI & 990-T
Not-for-Profit
Conference

Basic UBI & 990-T

Understanding common types of UBI and explore its rules, exclusions and exceptions.

$150 - $150
Do you have an AICPA membership? Log in to apply your member discount.

Date

Jun 02, 2022

Location

Live Online

NASBA Field of Study

Taxes

CPE Credits

2

Product Number

NOT22108ON

 View  
 Business & partner 
Conference Details

This workshop will revisit unrelated business income in light of evolving TCJA guidance. We will walk through the assessment of UBI, exploring its rules, exclusions and exceptions, and dive into the most common types of UBI, including advertising/qualifying sponsorship, rental income, debt financed income and alternative investments. We will also review the recently updated Form 990-T and explore the basics of the reporting requirements for UBI silos.

Learning Objectives:

  • Recall the definition of an unrelated business activity and the various exclusions and exceptions
  • Identify the updated Form 990-T
  • Recall the basics of reporting and tracking net operating losses
  • Analyze common unrelated business income activities reported by nonprofits, including rental, debt financed income and advertising

Presenters:

Dave Moja, CPA, Moja & Company
Shelby Netz, CPA, MST, Senior Tax Manager, Baker Tilly US, LLP


View the complete list of Pre-Conference Workshops available for the 2022 AICPA & CIMA Not-for-Profit Industry Conference.

Credit Info
CPE Credits
Online - 4pm–5:40pm ET
2
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship information
Attendance options
Online
Jun 02, 2022
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$150.00
AICPA Members
Online
$150.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 2) or email us at groupconference@aicpa-cima.com

Contact us
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

System Requirements
View our system requirements here
Cancellation Policy
View our Cancellation policy here
Basic UBI & 990-T
Jun 02, 2022
Select from the following options:
Live Online - 4pm–5:40pm ET
$150.00
Nonmember Price
$150.00
Price excluding sales tax
$150.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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