Unrelated Business Income and Form 990-T

Instructor: Tracy Paglia
Product ID: 705598
  • Duration: 60 Min
This session will walk through the basics of UBI and the common sources of it. After laying the groundwork of the three-prong test, we’ll cover the exceptions, exclusions, and what the organization can do to minimize the tax paid from this income.

recorded version

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1x Person - Unlimited viewing for 6 Months
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Recorded Link and Ref. material will be available in My CO Section
Last Recorded Date: Feb-2018

Training CD / USB Drive

$249.00
One CD/USB is for usage in one location only.
(For multiple locations contact Customer Care)
CD/USB and Ref. material will be shipped within 15 business days

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"Unrelated Business Income and Form 990-T" - This course is approved by NASBA (National Association of State Boards of Accountancy). Attendees of Live Webinar are eligible for 1.2 CPE credit up on full completion of the course.

Why Should You Attend:

Gain an understanding of when income tax applies for nonprofit organizations with Unrelated Business Income.

Nonprofits are generally exempt from income tax when they’re operating within their tax exempt purpose. When revenue isn’t closely tied to related activities, the unrelated business income (UBI) rules can apply and income tax may be due. Nonprofit organizations often generate UBI (knowingly or unknowingly) that provide vital support for mission activities.

Areas Covered in the Webinar:

  • The three factors required for an activity to be considered unrelated
  • Important exceptions to and exclusions from UBI treatment
  • What can an organization do to avoid UBI treatment through planning and structure
  • Common sources of UBI
  • Reporting requirements when there is UBI
  • Expense allocation options to reduce taxable income
  • State tax implications
  • The effect UBI can have on the organization’s exempt status

Who Will Benefit:

Staff or seniors in public practice who are new to nonprofit issues and will be involved with nonprofit clients and preparing returns.

  • Controllers
  • Accounting or Finance Managers
  • Senior managers
  • Directors
  • Partners
Instructor Profile:
Tracy Paglia

Tracy Paglia, CPA
Tax partner, Moss Adams LLP

Tracy Paglia, CPA, is a tax partner with Moss Adams LLP. She has over 21 years of public accounting experience identifying and meeting the tax and consulting needs of Not-for-Profit and exempt Healthcare clients, their for-profit affiliates and donors. Her expertise includes areas such as attaining, maintaining and termination of tax exempt status, planning for and reporting unrelated business income, preparing and analyzing the Form 990, state registration and filing requirements, intermediate sanctions, compensation issues, forming and operation in joint ventures and for-profit subsidiaries, and charitable planning options for donors.

Tracy is a highly-rated national speaker on tax exempt issues. Her teaching and speaking experience includes sessions for the National Association of College and University Business Officers, the American Institute of CPAs, Council on Foundations, LeadingAge and American Society of Association Executives.

Tracy is based in Stockton, California and is an associate member of the AICPA's Technical Resource Panel. Tracy has a bachelor degree in accounting from the University of Idaho, is a member of the American Institute of CPAs and the California State CPA Society, and holds CPA licenses in Oregon and California.

We are registered with and adhere to the Statement on Standards for Continuing Professional Education programs of the National Registry of CPE Sponsors. Our registration number is 109066. Please check with the governing body of your license and state for specific CPE requirements. Grievances may be forwarded to the company at 650 620 3961. Grievances may also be forwarded to the National Registry of CPE Sponsors-NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417, 615-880-4200, www.learningmarket.org, e-mail cpe@nasba.org.


Field of Study Minutes CPE
Accounting 15 0.3
Personnel/HR 15 0.3
Taxes 30 0.6
Total Duration - 60 Min Total Credits - 1.2

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Refund Policy

Registrants may cancel up to two working days prior to the course start date and will receive a letter of credit to be used towards a future course up to one year from date of issuance. ComplianceOnline would process/provide refund if the Live Webinar has been cancelled. The attendee could choose between the recorded version of the webinar or refund for any cancelled webinar. Refunds will not be given to participants who do not show up for the webinar. On-Demand Recordings can be requested in exchange.

Webinar may be cancelled due to lack of enrolment or unavoidable factors. Registrants will be notified 24hours in advance if a cancellation occurs. Substitutions can happen any time.

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