Webinar Details
Course Description

In this webinar, Steven Dilley, CPA, JD, PhD will discuss the tax provisions from the recent Tax Cuts and Jobs Act and their impact on nonprofit entities, including charities, hospitals, and universities.

Major topics include: The basics of unrelated business income tax, excise tax on salaries exceeding $1M, denial of fringe benefits and taxation on their value as UBIT, separating businesses for purposes of UBIT; excess parachute payments, and tax on endowment funds.

Learning Objectives
  • Identify the changes in the new tax laws that impact nonprofit entities.
  • Recognize the tax rules on unrelated business income tax.
  • Understand how to calculate excise tax on high nonprofit salaries.
  • Identify the tax rules on separating businesses for purposes of UBIT.
  • Identify the tax implications on endowment funds.
Prerequisites
  • A basic understanding of nonprofit taxation.
Who Should Attend

CPAs, EAs, accounting/finance professionals who work with nonprofit organizations. 

Advanced Preparation

None

Presenter Details
  • Steven Dilley

    Steven C. Dilley, PhD, CPA, JD, is president of Federal Tax Workshops, Inc., in East Lansing, Michigan, where, for the past 37 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the U.S. He is nationally known for his knowledge of financial, accounting and tax issues of closely held businesses.

    • cpe@encoursa.com
    • (999)999-9999
NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
Wednesday, December 11, 2019

12:30 PM EST (see additional timezones)

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

Sign Up For Our All-Access Pass:

Unlimited Access

12+ unique premium webinars each month and 250+ hours of on-demand self-study courses.

Save Time

CPE should be about learning, not wasting time searching all over for the right training.

Save Money

Complete your CPE requirements at one affordable price.

On-the-Go Learning

Learn at your own pace from your computer, tablet, or mobile device.

Our Courses

Encoursa

Our Partners

Support