Live Webinar Series

Unrelated Business Income and Form 990-T

Webinar Details$219

  • Webinar Date: August 30, 2018
  • Webinar Time: 1:00pm - 2:40pm EDT  live
  • Guest Speaker:  Tracy Paglia
  • Industry:  Taxation and Accounting
  • Credit: CPE 2.0
  • Eventbrite - Unrelated Business Income and Form 990-T

Even though an organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income.   While the rules can be challenging, there are rules that can help an organization understand when and how it applies, and exceptions and exclusion to minimize or avoid the tax.  This session will focus on the standards and guidelines for determining whether income is UBI, and will explore the calculations and preparation of Form 990-T, Exempt Organization Business Income Tax Return.

After completing this course, you will be able to:

  • Identify what qualifies as UBI for a ยง501(c)(3) exempt organization
  • Use the exceptions and exclusions to correctly report UBI
  • Be aware of expenses available to offset UBI
  • Appropriately prepare Form 990-T to calculate and report UBIT

Guest Speaker

Tracy Paglia

Tracy Paglia

Tracy Paglia, CPA, is a tax partner with Moss Adams LLP. She has over 19 years of public accounting experience identifying and meeting the tax and consulting needs of Not-for-Profit and exempt Healthcare clients, their for-profit affiliates and donors. Her expertise includes areas such as attaining, maintaining and termination of tax exempt status, preparing and analyzing the Form 990, state registration and filing requirements, intermediate sanctions, compensation issues, forming and operation ... View Full Profile


CPE Credit

Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

For more information regarding administrative policies such as complaint and refund, and cancellation please contact our offices at 407-542-4317 or training@auroratrainingadvantage.com.