Proposed Changes for Exempt Organizations Reporting UBTI Proposed Rules and Request for Comments from the Department of Treasury and IRS signal changes afoot for reporting UBTI pursuant to Section 512(a)(6) of the 2017 Tax Cuts and Jobs Act. Background Prior to enactment of the Tax Cuts and Jobs Act (TCJA) in December 2017, exempt organizations … Continue reading Unrelated Business Income Tax Silo Proposal Rules