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Unrelated Business Income – Concepts, Planning Opportunities, and Changes due to Tax Reform

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Unrelated Business Income – Concepts, Planning Opportunities, and Changes due to Tax Reform
March 21, 2018
Live Webinar
11:00 a.m. – 12:00 p.m. ET


Exempt organizations are increasingly diversifying their revenue sources in order to combat reduced charitable giving due to economic downturns and now the impact of tax reform. However, they must consider modifications and exclusions that determine whether revenue is treated as taxable unrelated business income (“UBTI”). Through proper planning, exempt organizations may be able to anticipate and mitigate the impact of UBTI on their bottom line and exempt status. In this session, we will review the basic concepts, discuss common opportunities to structure transactions to have more favorable tax treatment, and explore the changes to UBTI brought about by recent tax reform.

Learning Objectives

Participants will be able to:

  • Describe basic unrelated business income concepts
  • List opportunities to structure transactions to minimize UBTI
  • Analyze tax reform impact on UBTI

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Amanda Adams | Managing Director, Tax Services | Cherry Bekaert LLP

Melisa Galasso | Director, Audit Professional Practices | Cherry Bekaert LLP

Rachel Gibbons | Manager, Specialty Tax Services | Cherry Bekaert LLP

1 Hour of CPE* at no charge!


There is no fee for this event. Register now!

Who Should Attend

This webinar is for those involved in financial reporting and taxes for not for profit entities and those charged with governance.

For More Information

Please contact Chrissie Seredni at for questions concerning registration.

For all other questions, please contact Aimee Rice at

Join the event conversation by using #CBEngage!

*Cherry Bekaert 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. |

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Unrelated Business Income – Concepts, Planning Opportunities, and Changes due to Tax Reform