Dec 2, 2020 - KPMG report: Separately computed UBTI, analysis of final regulations
Nov 30, 2020 - Final regulations released to Federal Register: Separately computed UBTI
Nov 19, 2020 - Final regulations: Separately computed UBTI (text of regulations)
Sep 23, 2020 - KPMG report: Initial impressions of final regulations, excise tax on college net investment income
Sep 18, 2020 - Final regulations: Excise tax on college net investment income (text of regulations)
Aug 25, 2020 - Final regulations pending OIRA review: Excise tax on college net investment income
Aug 7, 2020 - Final regulations: Payments made to charities in return for consideration (text of regulations)
Jun 5, 2020 - Proposed regulations: Excise tax on excess compensation, parachute payments made by tax-exempt organizations
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)
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”
Jun 16, 2019 - House Ways and Means hearing, fringe benefit UBTI
Oct 25, 2018 - IRS resource, new tax law measures for exempt organizations