Tax Reform for Tax Exempt Organizations
The Tax Cuts and Jobs Act included significant changes for tax exempt organizations, and we've seen interim guidance in several key areas so far. This session will summarize key provisions of the Act and the subsequent guidance including:
- Unrelated business income from fringe benefits, including Notices 2018-99 and 2018-100
- Excise tax on excess compensation and Notice 2019-8
- Siloing of unrelated business income and Notice 2018-67
- Transition or toll tax under Section 965 and the proposed regulations
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
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