{{vm.title}}
25{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.welcomeLabel.trim() }},
{{ vm.userName }}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
{{ vm.title }}
{{ vm.title }}
{{ vm.title }}
- {{ vm.siteSelectorList.flyout.cell1.heading }} {{ site.countryLocale }} {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }}
{{ vm.closeTabLabel }}
- {{ vm.flyout.cell2.title }} {{ vm.flyout.cell2.newTabAllow }} {{ vm.flyout.cell2.title }}
- {{ vm.flyout.cell3.title }} {{ vm.flyout.cell3.newTabAllow }} {{ vm.flyout.cell3.title }}
- {{ vm.flyout.cell1.viewAll.label }} {{ vm.flyout.cell1.viewAll.newTabAllow }} {{ vm.flyout.cell1.viewAll.label }}
Exempt organizations
Exempt organizations
KPMG reports
- Apr 24, 2020 - KPMG report: Initial impressions of proposed regulations on separately computed UBTI
- Dec 21, 2019 - KPMG report: Tax provisions enacted in December 2019 appropriations legislation
- Feb 25, 2019 - KPMG report: Tax rules for parking deductions, increased UBTI
- Jan 16, 2019 - KPMG report: Interim guidance, taxing “excess” executive compensation of exempt organizations
- Jan 3, 2019 - KPMG report: JCT Bluebook clarifies intended application of enhanced charitable contribution deduction
- Jan 3, 2019 - KPMG report: Preliminary analysis and observations regarding certain exempt organization provisions in JCT Bluebook
- Nov 30, 2018 - KPMG report: Implications of section 163(j) proposed regulations for exempt organizations
- Jul 10, 2018 - KPMG report: New excise tax on compensation exceeding $1 million, paid by tax-exempt organizations
Legislation enacted after 2017
Proposed regulations
May 4, 2020 - Proposed regulations, excise tax on tax-exempt organization compensation; OIRA review completed
Apr 24, 2020 - KPMG report: Initial impressions of proposed regulations on separately computed UBTI
Apr 23, 2020 - Proposed regulations: Separately computed UBTI (text of regulations)
Apr 17, 2020 - Proposed regulations, separately computed UBTI; OIRA review completed
Apr 15, 2020 - Proposed regulations pending OIRA review: Separately computed UBTI
Mar 26, 2020 - Regulations pending OIRA review: Excise tax on tax-exempt organization compensation
Mar 3, 2020 - Regulations on UBTI, separately computed for each trade or business activity; OIRA review completed
Feb 4, 2020 - Regulations pending OIRA review: UBTI separately computed for each trade or business activity
Dec 5, 2019 - Proposed regulations, payments made to charitable entities; OIRA review completed
Oct 30, 2019 - Regulations pending OIRA review: Payments to charitable entities in return for consideration
Jun 28, 2019 - Proposed regulations: Excise tax, net investment income of colleges, universities
Jun 25, 2019 - Regulations concerning excise tax on college net investment income (OIRA review completed)
May 16, 2019 - Regulations pending OIRA review: Excise tax on college net investment income (section 4968)
Nov 6, 2018 - Proposed regulations: Form 4720 filing requirement for Chapter 42 excise taxes, abatement
Nov 5, 2018 - Proposed regulations: Excise tax return guidance, tax-exempt organizations (text of proposed regulations)
Notices
Dec 31, 2018 - Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration
Dec 11, 2018 - Notice 2018-100: Waiver of estimated tax penalties attributable to fringe benefit UBTI
Dec 10, 2018 - Notice 2018-99: Parking expenses as qualified transportation fringe benefits, nondeductible amount
Sep 25, 2018 - Notice 2018-71: Employer credit, for paid family and medical leave unavailable to section 501(c)(3) organizations
Sep 24, 2018 - Notice 2018-71: Employer credit for paid family and medical leave (Q&As)
Aug 21, 2018 - Notice 2018-67: Guidance for new UBTI rules under section 512(a)(6)
Jun 8, 2018 - Notice 2018-55: Future regulations for private colleges, universities on “endowment excise tax”
FAQs, forms, and other developments
Jun 16, 2019 - House Ways and Means hearing, fringe benefit UBTI
Oct 25, 2018 - IRS resource, new tax law measures for exempt organizations
