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Adventures in UBIT 2021
Not-for-Profit
Webcast

Adventures in UBIT 2021

Are you up to date with unrelated business income taxation for 2021? Join us to learn what to look for as you prepare 990Ts.

Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

2

Author(s)

Brian Yacker, Dave Moja, Betsy Krisher

Availability

3 months

Product Number

WC3316989

 Part of Webcast Pass
 Business & partner 
Product Details

Unrelated business income taxation: What you need to know

During this webcast, you'll learn:

  • Common exempt organization unrelated business income taxation issues for 2021 filings, with a focus on what's new and different
  • Common issues and pitfalls with the 2020 Form 990-T e-filing requirement

We'll also present answers to frequently asked questions.

Key Topics

  • 990-T e-filing requirements
  • COVID-19 impact of NFP tax matters

Learning Outcomes

  • Identify common exempt organization unrelated business income taxation issues for 2021 filings including ongoing Internal Revenue Code section 512 (a)(6) impacts and organization efforts to mitigate the financial impacts of the COVID-19 pandemic.
  • Identify common issues and pitfalls that have arisen with mandatory e-filing of the 2020 Form 990-T.

Who Will Benefit

  • Accountants and finance professionals that prepare and reform NFP tax filings
More Details
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Knowledge of NFP tax forms
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
Pricing
Do you have an AICPA membership? Log in to apply your member discount.

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Speakers
Brian Yacker
JD, CPA
Brian Yacker has more than 20 years of tax, legal, and accounting experience in serving exempt organizations. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation rebuttable presumption binders and Reasonable Compensation Studies; governance best practices consultation; recommendations regarding effective Bylaws; conducting of EO Governance Check-Ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; maximizing charity watchdog ratings; preparation of federal and state Tax Exemption Applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Yacker is actively involved in the AAA-CPA, serving on their Board of Directors, Finance Committee, and Executive Committee. He also serves on the Board of Directors and as an Executive Committee member for BookEnds and as the Treasurer for the Long Beach Nonprofit Partnership. Yacker earned his Bachelors degree in Finance/Marketing from the University of Virginia and his Juris Doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, and son.
Dave Moja
Dave is a partner with Capin Crouse, LLP. He is dedicated to meeting client needs in the exempt organization tax arena through review of client returns, consulting engagements, training, and the compilation of our annual Higher Education Tax Reporting Trends Project. Dave has spoken extensively at accounting and tax seminars across the country, including the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum, and the Florida Institute of CPAs Annual Not-for-Profit Conference. He also hosts a quarterly Not-for-Profit Tax Webcast. Dave is a member of the IRS's Advisory Committee on Tax Exempt and Government Entities (ACT), where he serves on the Exempt Organizations subcommittee. He also is the current chair of the Florida Institute of CPAs (FICPA) Mega CPE Conference Committee, and a member of the FICPA's annual Not-for-Profit Conference committee and the FSU Accounting Conference Committee. He is a member of the AICPA and the FICPA, and holds licenses in Colorado, Florida, and Georgia. He earned his B.S. degree from Florida State University."
Betsy Krisher
Betsy Krisher is President of Maher Duessel, a Pennsylvania firm specializing in service to non-profit organizations and governmental entities. She also serves as Director of Non-Profit Services for the firm. A licensed CPA in Pennsylvania for more than thirty years, she has extensive experience with numerous non-organizations including foundations, human service agencies, community development organizations, environmental agencies, member based organizations, arts/humanities organizations, associations, and religious organizations. Ms. Krisher has a B.A. in Economics and Business Administration from the University of Pittsburgh, graduating Summa Cum Laude. Ms. Krisher serves and participates in several committees of the AICPA and the PICPA including the AICPA's Tax Resource Panel, Exempt Organizations. She also previously served on the AICPA's Non-Profit Expert Panel/Audit Guide Revision Task Force. A Leadership Pittsburgh graduate, Ms. Krisher also volunteers her time with Board service for the United Way of Southwestern Pennsylvania and the Executive Women's Council. Ms. Krisher speaks annually to various organizations on non-profit accounting/tax matters. Betsy enjoys spending time with her husband, four children and daughter-in-law, her Yorkie-Poo, shopping channels, and popular television involving seven kingdoms and dragons.
Accessibility

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Adventures in UBIT 2021
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