Member Only Content

Resource in Corporate Support

Webinar: You Better Believe It: A UBIT Primer

The webinar will introduce you to the concept of unrelated business income tax (UBIT), the IRS’s definition of “advertising,” and IRS requirements for reporting and paying federal income tax on UBIT.

Member Only Content

Resource in Major and Planned Giving

Qualified Charitable Distribution Definition and Rules

The option for qualified charitable distributions first emerged as part of the Pension Protection Act of 2006. This provision has been extended several times since then but now has been made permanent through the Protecting Americans from Tax Hikes Act of 2015. Here’s how it works: