PPT-Unrelated Business Income Tax (UBIT)

AUGUST 17 2017 UBI at UF Agenda UBI Certification UBI Questionnaire UBI Guidelines UBI Financial Statement Template Reconciliation to General Ledger UBI Tax Rates IRS Focus and Reminders. Page 2 GENERAL PURPOSE OF THE UNRELATED BUSINESS INCOME TAX. Primary Purpose. The main objective of the unrelated business income tax is to eliminate unfair competition between exempt and nonexemp Mincome. ). Wayne Simpson. Department of Economics. University of Manitoba. Key Points:. GAI and BI are not the same thing (and there are important differences for policy). Mincome. GAI Experiment was much more than Dauphin (contrary to Wikipedia). Unrelated Business Income Tax. Presented by:. Andrea Newman, CPA. September 4, . 2014. Background & Basics of UBI. UBI Exclusions. Potential UBI-Generating Activities. Applicable “Real Life” Examples. CORPORATE STRATEGY: DIVERSIFICATION AND THE MULTIBUSINESS COMPANY. Understand when and how business diversification can enhance shareholder value.. Gain an understanding of how related diversification strategies can produce cross-business strategic fit capable of delivering competitive advantage.. Ed. Larry Clark. Clover Park Technical College. BAR. May 29, 2015. UBI and Higher Ed. Agenda. Summary. Elements of UBI. Common activities that could trigger UBI. Exclusions from UBI. Recent Focus. Summary. Unrelated Business Income Tax. Presented by:. Andrea Newman, CPA. August . 18. , 2016. Background & Basics of UBI. UBI Exclusions. Potential UBI-Generating Activities. Applicable “Real Life” Examples. Roger A. . McEowen. **. _______________. *Presented at the 2013 National Farm Business Management Conference, Overland Park, Kansas, June 10, 2013.. **Director of the ISU Center for Agricultural Law and Taxation. Member of the Iowa and Kansas Bar Associations and licensed to practice in Nebraska.. 2014 Cengage Learning. Income Tax Fundamentals . 2014. Student Slides . Gerald E. Whittenburg . Martha . Altus-. Buller. Steven Gill. 1. Corporate Tax Rates. Corporate rates are progressive . Marginal rates are from 15% to 39%, depending on taxable income. Learning Objectives. Determine a taxpayer’s regular tax liability and identify tax issues associated with the process. . Compute a taxpayer’s alternative minimum tax liability and describe the tax characteristics of taxpayers most likely to owe the alternative minimum tax.. is . Underway, Work Remains to be . Done. Leveling the playing field. . for. . key business sectors . . Helping . small businesses . . . Encouraging . entrepreneurship . =>. . Increased economic activity. Jeff DeWalt, CPA, CGMA. ONS Chief Financial Officer. What are we talking about?. Chapter refresher. Business League not Charity. Unrelated Income. Insurance. State Taxes. Hot Topics from National. Other Item of Note. Presented by:. Andrea Newman, CPA. August 17, 2017. Background & Basics of UBI. UBI Exclusions. Potential UBI-Generating Activities. Applicable “Real Life” Examples. Objectives. What is Unrelated Business Income Tax?. For a Small Business. Welcome. Agenda. Ground Rules. Introductions. Objectives. After completing this training, you will be able to:. Identify the federal, state, and local tax reporting requirements of a small business and its owner, and establish a plan to account and pay them.. (How) should we tax the business profits of NFPs?. September 2011. Assoc Prof Miranda . Stewart. Melbourne Law School. 2. Extent of business activity. Finding Australia’s Social Enterprises Sector .