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. 

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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. 

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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.

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