UBIT, Basic

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This session will introduce the basic concepts of unrelated business income tax (UBIT) and the exceptions and   modifications to UBIT.
   

 Major Topics:

• The elements of unrelated business income
• The exceptions and modifications to unrelated business income
• Explanation of the basic concepts related to UBIT

 Learning Objectives:

• Understand the basics of unrelated business income
• Learn when unrelated business income is relevant to tax-exempt organizations
     

 Skill Level: Basic

Field of Study: Taxes

CPE Hours: 1.2