On December 10, 2018, the IRS issued Notice 2018-99 (the "Notice") which is designed to serve as interim guidance on determining unrelated business taxable income ("UBTI") related to nondeductible qualified parking offered by...more
Deep within the 429 page Tax Cuts and Jobs Act (the "Act") reside some proposed changes that would have significant ramifications for tax exempt organizations. If the Act were to be enacted "as is" these changes would be...more