Webinar Recording

2023 Not-for-Profit Speaker Series: Tax Considerations for Alternative Investments

calendar iconJune 30, 2023

In this course, we discuss tools for determining whether the institution has alternative investments, and if so, whether such investments require additional reporting on Form 990-T or foreign disclosure forms such as 926, 8865, and 5471. We explain how to analyze a Schedule K-1 for disclosures relating to unrelated business income and indirect ownership of foreign investments. Lastly, we briefly cover the type of information to be gathered for Forms 926, 8865, and 5471 and identify the parts of those forms that are most frequently completed by higher educational institutions.

Learning Objectives:

  • Analyze Schedules K-1 to identify unrelated business income and indirect ownership of foreign investments that could lead to additional filing requirements
  • Detect when an organization holds alternative investments that require further analysis
  • Demonstrate an awareness of the type of information needed to complete Forms 926, 8865, and 5471

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