Fringe Benefits Under the Tax Cuts and Jobs Act

Under the Tax Cuts and Jobs Act, non-profits that make certain fringe benefits available to their employees will now need to pay tax on these benefits as if they were unrelated business income. 

Continue reading

UBIT Siloing under the Tax Cuts and Jobs Act

While exempt organizations are, by definition, exempt from tax, they are subject to a tax on their income from unrelated businesses. 

Continue reading

Taxpayer Advocate Says 1023-EZ Presents Concerns

Taxpayer advocate Nina Olson has sharply criticized Form 1023-EZ in her 2017 Annual Report to Congress released on January 10.

Continue reading

Disclaimer

This website presents only general information not intended as legal advice. Although we encourage calls, letters and emails from prospective clients, please keep in mind that merely contacting Harter Secrest & Emery LLP (HSE) does not establish an attorney-client relationship between us. Confidential information should not be sent to HSE until you have been notified in writing by HSE that a formal attorney-client relationship has been established. Information sent to us before then may not be treated as confidential by HSE or the court.

I have read this and agree     Cancel