Course Details

Form 990 And Unrelated Business Income

Webinar: ID# 1023098
Recorded CD
About This Course:
The IRS Form 990 must be both a complete and accurate document as well as a transparent source of information that is relied upon by potential funders, beneficiaries, the media, and the public in general.

This webinar will provide an overview of recent significant changes to the Form 990 and will explain certain important disclosure issues that the presenters repeatedly have encountered.

After this class, you will be able to identify key filing considerations and understand the underlying tax exemption principles involved. In addition, we will examine the core elements of unrelated business income and review strategies for recognizing and minimizing this tax liability.


Form 990 - Overview
  • Determining Which Form to File
  • Summary of Recent Changes
Form 990 - Certain Key Issues
  • Governance, Management and Disclosure
  • Reporting Compensation
  • Determining Related Organizations
  • Transactions With Interested Persons
  • Public Charity Status and Public Support
Unrelated Business Income Tax (UBIT)
  • Overview
  • What Is Substantially Related Income?
  • Common UBIT Exceptions
  • Exceptions to the Exceptions
Update on Recent UBIT Rulings
You Have Unrelated Business Income; Now What?
  • Filing the Form 990-T
  • How Much Is Too Much?
  • Strategies for Managing
About The Presenters

David A. Levitt
  • Principal with Adler & Colvin
  • Practice focuses on the representation of nonprofit and tax-exempt organizations, with an emphasis on program-related investments, social enterprise, political advocacy, and nonprofit corporate governance
  • Speaks regularly on nonprofit and tax exemption legal matters
  • Has served as an adjunct professor at the University of San Francisco, teaching a nonprofit legal issues course in the College of Professional Studies
  • J.D. degree, cum laude, Harvard Law School; B.A. degree, with distinction, Cornell University
Amy A. Rodriguez
  • Associate with Adler & Colvin
  • Most recently before returning to Adler & Colvin, she served as assistant general counsel at Wayne State University in Detroit, Michigan; she advised the university in a variety of transactional, planned giving, and other matters related to the university‚Äôs exempt status
  • Also practiced as a corporate transactional associate at Cooley, LLP where she advised both emerging and public companies in a variety of matters, including financing activities, SEC reporting and compliance, and mergers and acquisitions
  • Has served as adjunct faculty in the Masters of Nonprofit Management program at the University of San Francisco, and has often lectured for nonprofit professionals and legal advisors on tax and corporate governance issues affecting exempt organizations and their donors
  • J.D. degree, University of California, Berkeley; B.A. degree, University of California
Form 990 And Unrelated Business Income
Available on CD format
Course Details
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