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The TCJA changes the rules on UBI

$225.00

SKU: NPAjj183. Category: .

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Abstract: The TCJA contains some significant requirements affecting unrelated business income (UBI). If a not-for-profit engages in “unrelated business” — and even if it doesn’t — it could find that its unrelated business income tax (UBIT) liability increases under the new law. This article covers calculating your UBI, and how an organization might be able to minimize the effects of the changed rules.

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