The major topics that will be covered in this class include:
- Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits
- A discussion of the basics of unrelated business income tax
- Excise tax on salaries exceeding $1 million
- Denial of fringe benefits and taxation of their value as UBIT
- Separating businesses for purposes of UBIT
- Excess parachute payments