Nonprofit Resources
Nonprofit Tax UBIT Update: Educational Periodicals
Learn how the unrelated business income cost allocation rules of Section 1.512(a)-1(f) of the Income Tax Regulations apply to educational periodicals.
Tax Considerations for Members of Religious Orders
Services performed as a member of a religious order in the exercise of duties required by the order are considered ministerial services by the IRS. Learn more about the tax considerations for members of religious orders.
How to Ensure Your Church Bookstore is Tax-Exempt
Church bookstores can be wonderful resources for attendees and the church. It’s important to be aware, however, that your church bookstore may generate what the IRS considers unrelated business income (UBI), which is taxable. This article will help you understand the requirements for operating in a tax-exempt manner and how to remain in compliance.
Medical Premium Refund for Small Organizations
The new health reform legislation includes a tax benefit for eligible small employers who buy medical insurance for their employees. The potential of a refund makes this worth looking into.
2013 Higher Education Tax Reporting Trends Project
See how the participants in our 2013 survey responded to questions about chapel services, conflict of interest policy updates, the use of outside vendors for food services, receipt of non-cash gifts, youth summer camps, sports programs and more. We also provide key points from the IRS's Colleges and Universities Compliance Project Final Report.
2012 Higher Education Tax Reporting Trends Project
Our 2012 Higher Education Tax Reporting Trends Project survey asked colleges, universities, and seminaries across the country questions on a range of topics. This includes unrelated business activities assessment, periodical-type publications, land gifts, construction or leasing of new dorm space, and other questions with tax implications.
2011 Higher Education Tax Reporting Trends Project
This unique statistical review provides benchmarking data and valuable editorial information about how colleges and universities are handling myriad tax issues, including cell phone tower rental income, presidential housing, state-issued college license plates, and more.
2011 Higher Education Tax Update
A look at key higher education tax reporting trends issues, including supplemental information on tax-exempt bonds, who has to file Form 990, and the "de-listing" of cell phones.
