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Inflation Adjusted UBIT Items for 2012

Posted on March 1, 2012 by Carla Neeley Freitag

Rev. Proc. 2011-52 provides exempt organizations with two inflation adjustments for 2012. Continue reading →

Posted in Exceptions, Trade or Business, UBTI | Tagged agricultural organization, charitable contributions, dues, horticultural organization, los cost articles, members, trade or business, UBIT, UBTI, unrelated business taxable income

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agricultural organization corporations debt-financed income debt-financed property Deficit Reduction Act of 1984 DFI dividends exclusion dues educational organization endowment fund estates and trusts exempt function income exempt organizations exempt purposes Form 990 Form 990-T horticultural organization IRS priorities IRS priority Guidance Plan los cost articles members neighborhood land rule payments from controlled entities qualified asset account limit rental exclusion set aside social club supplemental unemployment compensation benefit trust tax exemption tax reform trade or business UBIT UBIT compliance UBIT education UBIT rates UBTI UBTI modifications undowment units unitrust universities unrelated business income tax unrelated business taxable income unrelated trade or business VEBA voluntary employees' beneficiary association

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