CPE Course Income Tax Issues Arising From Endowment and Employee Plan Investments in Pass-Through Entities

October 26, 2017

2:00 PM — 5:00 PM

Location Webinar

Member Price $90.00
Non-member Price $140.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

CPAs working with exempt organizations and professionals who are responsible for filing Form 990-T or are responsible for consulting on the taxation of investments and/or new revenue generating endeavors.

3.00 credits

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  • Review unrelated business income tax (UBIT)
  • Identify exclusions, modifications and exceptions to UBIT and their application to investment income
  • Discuss “S” Corporation issues
  • Identify debt financed income
  • Identify the “exception to the exception” for qualified plans and schools
  • Discuss blocker corporations
  • Recognize Form 990-T filing issues
  • Identify deductible investor expenses
  • Identify forms potentially required for foreign investing activity
  • Identify requirement for Form 990 Schedule F disclosure
  • Determine state UBIT filing requirements


  • Definition of unrelated business
  • Unrelated business taxable income modifications, exceptions and exclusions
  • “S” Corporation issues
  • Debt financed income
  • Schools and qualified plans acquisition indebtedness exception
  • Publicly traded partnerships
  • Blocker corporations
  • Investor deductions
  • Form 990-T
  • Filings relating to foreign investments Form 990 Schedule F
  • Corporations versus trusts
  • State taxation



Knowledge or experience in preparing or reviewing Form 990-T, or experience as controller, analyst, CFO or investment manager.


California Society of CPAs

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