Topics covered include: Impact of the TCJA on tax-exempt organizations; Planning for implementing changes to the unrelated business income tax rules; Addressing impact of changes in the law to non-profits as employers; Unrelated Business Income provisions; Important Time Frames; Other Levers Which Could Impact Charitable Giving; Projected Impact of Change in Itemized Deductions on Exempt Organizations; Comparison of 2017 & 2018 Standard Deduction; Why Changes in Itemized Deductions MAY Impact Charitable Giving; NFP organizations as employers; Transportation Benefits or On-site Athletic Facilities; What Benefits are Impacted Operationalizing Who Pays for Benefits?; How to make a decision; Highly Compensated Employees; Other Benefits No Longer Excluded From Income; Unrelated Business Income Tax - Corporation or Trust?; Changes in UBI Rules; Net Operating Losses; Donor Acknowledgment; Why is Donor Acknowledgment Important?; Donor Advised Funds Read Notice 2017-73; Consolidated Partnership Audit Regime; Recommended Communication with Partnerships. Upon completing this course, you should be able to: Recognize areas where additional guidance is needed or lacking guidance a tax position will need to be documented; Identify reporting and compliance requirements and tax planning opportunities to discuss with clients; Differentiate key time frames and highlights of the new Tax Cuts and Jobs Act; Identify changes from the Tax Cuts and Jobs Act with respect to itemized deductions and charitable contributions that may impact charitable giving; Identify the 2018 standard deductionfor those taxpayers that are married filing jointly; Describe changes to the tax impacts of highly compensated employees; Recognize cases resulting in a deduction being denied due to the CWA date being after the taxpayer filed the return; Differentiate characteristics of Section 3 of Notice 2017-73 with respect to donor advised funds; Recognize payroll provisions as a result of the TCJA; Identify uniform basic income changes for not-for-profits; Differentiate changes from the Tax Cuts and Jobs Act may result in a positive impact on charitable contributions; Describe the increase amount in the estate and gift tax exclusion; Recognize types of professions excluded from the highly compensated employees excise tax on excess compensation; Identify how many years net operating losses may be carried forward under the new TCJA; Describe cases resulting in contributions being denied because Form 8283 was not property completed; Differentiate sections of Notice 2017-73 prescribe that ticket purchases with a quid pro quo value to the donor fund advisor are not permissible.