Unrelated Business Income Tax (UBIT) Case Studies

Authored by Brian Yacker, JD, CPA, Partner, YH Advisors
About this Course

The reporting of unrelated business income has become increasingly significant in the not-for-profit sector after an IRS study found that many not-for-profit organizations are under-reporting their tax liabilities. Recent IRS audits have increased their scrutiny in this area. In this CPE course, you will get an understanding of what constitutes unrelated business income. You will consider real-world examples and examine tax court findings and IRS rulings to learn how to deal with some common UBI-generating activities. Also discussed are commonly applied exceptions and exclusions to UBI that can reduce an organization's tax liability, as well as potential red flags that should be avoided.

Who will it benefit?
CPAs, financial professionals and NFP staff and board members looking to deepen their existing knowledge of NFP financial responsibility, and set themselves apart as a leader in this field
$ 89.00
AICPA Member Price: $ 69.00
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NASBA Field of Study
CPE Credits
Delivery Method
QAS Self-Study
Advance Preparation
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