Dec 21, 2019 - KPMG report: Tax provisions enacted in December 2019 appropriations legislation (repeal of "parking tax")

Dec 21, 2019 - KPMG report: Tax provisions enacted in December 2019 appropriations legislation (cooperative telephone and electric companies)

Dec 2, 2020 - KPMG report: Separately computed UBTI, analysis of final regulations

Nov 30, 2020 - Final regulations released to Federal Register: Separately computed UBTI

Nov 19, 2020 - Final regulations: Separately computed UBTI (text of regulations)

Sep 23, 2020 - KPMG report: Initial impressions of final regulations, excise tax on college net investment income

Sep 18, 2020 - Final regulations: Excise tax on college net investment income (text of regulations)

Aug 25, 2020 - Final regulations pending OIRA review: Excise tax on college net investment income

Aug 7, 2020 - Final regulations: Payments made to charities in return for consideration (text of regulations)

Jun 5, 2020 - Proposed regulations: Excise tax on excess compensation, parachute payments made by tax-exempt organizations

May 4, 2020 - Proposed regulations, excise tax on tax-exempt organization compensation; OIRA review completed

Apr 24, 2020 - KPMG report: Initial impressions of proposed regulations on separately computed UBTI

Apr 23, 2020 - Proposed regulations: Separately computed UBTI (text of regulations)

Apr 17, 2020 - Proposed regulations, separately computed UBTI; OIRA review completed

Apr 15, 2020 - Proposed regulations pending OIRA review: Separately computed UBTI

Mar 26, 2020 - Regulations pending OIRA review: Excise tax on tax-exempt organization compensation

Mar 3, 2020 - Regulations on UBTI, separately computed for each trade or business activity; OIRA review completed

Feb 4, 2020 - Regulations pending OIRA review: UBTI separately computed for each trade or business activity

Dec 5, 2019 - Proposed regulations, payments made to charitable entities; OIRA review completed

Oct 30, 2019 - Regulations pending OIRA review: Payments to charitable entities in return for consideration

Jun 28, 2019 - Proposed regulations: Excise tax, net investment income of colleges, universities

Jun 25, 2019 - Regulations concerning excise tax on college net investment income (OIRA review completed)

May 16, 2019 - Regulations pending OIRA review: Excise tax on college net investment income (section 4968)

Nov 6, 2018 - Proposed regulations: Form 4720 filing requirement for Chapter 42 excise taxes, abatement

Nov 5, 2018 - Proposed regulations: Excise tax return guidance, tax-exempt organizations (text of proposed regulations)

Dec 31, 2018 - Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration

Dec 11, 2018 - Notice 2018-100: Waiver of estimated tax penalties attributable to fringe benefit UBTI

Dec 10, 2018 - Notice 2018-99: Parking expenses as qualified transportation fringe benefits, nondeductible amount

Sep 25, 2018 - Notice 2018-71: Employer credit, for paid family and medical leave unavailable to section 501(c)(3) organizations

Sep 24, 2018 - Notice 2018-71: Employer credit for paid family and medical leave (Q&As)

Aug 21, 2018 - Notice 2018-67: Guidance for new UBTI rules under section 512(a)(6)

Jun 8, 2018 - Notice 2018-55: Future regulations for private colleges, universities on “endowment excise tax”

Jun 16, 2019 - House Ways and Means hearing, fringe benefit UBTI

Oct 25, 2018 - IRS resource, new tax law measures for exempt organizations

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