Understanding common types of UBI and explore its rules, exclusions and exceptions.
Jun 02, 2022
NASBA Field of Study
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.
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.
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