Form 990-T and Unrelated Business Income
Date: Tuesday, August 18, 2026
Instructor: Clark Nuber, Danielle Wright, Megan Ryan
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Unrelated business income (UBI) continues to be a critical and often misunderstood area of compliance for tax‑exempt organizations. This course provides a practitioner‑focused overview of how to identify, evaluate, and report UBI, including how the three foundational principles apply to real‑world activities. Participants will learn how exceptions and special rules may exclude certain revenue streams, how the Code Sec. 512(a)(6) siloing requirements affect reporting, and how to plan ahead when new revenue opportunities arise.
The session also includes guidance on navigating Form 990‑T, reducing exposure to IRS scrutiny, and developing internal processes that strengthen compliance and informed decision‑making.
Who Should Attend
CPAs, CFOs, Controllers, Directors of Finance, Finance and Accounting Staff, bookkeepers, and others working with exempt organizations
Topics Covered
- Overview of UBI concepts and the three defining principles
- Commerciality doctrine and its practical application
- Common UBI sources and key exceptions affecting taxability
- Detailed review of Code Sec. 512(a)(6) siloing rules, including qualified partnership interests
- Net operating loss considerations under UBI rules
- Form 990‑T reporting requirements and best practices for accurate preparation
Learning Objectives
- Apply the three core principles of unrelated business income to evaluate organizational activities
- Identify revenue streams that may qualify for exceptions or special UBI exclusions
- Interpret the siloing rules under Code Sec. 512(a)(6) and assess their impact on Form 990‑T reporting
- Develop planning strategies for analyzing new activities and mitigating potential UBI exposure
- Strengthen organizational processes for gathering data, documenting UBI determinations, and preparing Form 990‑T accurately
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic knowledge of unrelated business income tax rules for tax exempt organizations.
Advance Preparation
None
