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X-WR-CALDESC:Hosted by: Pennsylvania Association of Nonprofit Organizations
  (PANO)\nPresented by: Donald W. Kramer\, Esq.\, Editor of Nonprofit Issue
 s\, Montgomery\, McCracken\, Walker & Rhoads\, LLP\n\n<b>NDANO members are
  eligible for the discounted PANO member rate of $50. Log-in to the <a hre
 f='http://www.ndano.org/portal/login.html' target='_blank'><b>members-only
  section </b></a> of this website for the discount code or contact NDANO a
 t 701-258-9101 or via <a href='mailto:ndano@btinet.net'><b> email</b></a>.
 </b>\n\nFinancially squeezed nonprofits often seek to generate new revenue
  through new business ventures. But such efforts can carry serious legal\,
  as well as economic\, risks. This webinar will explore the unrelated busi
 ness income tax (“UBIT”)\, how to define it\, how to avoid it\, and how to
  deal with the consequences of having “too much” of it.\n\nRegularly badge
 red by Congress to limit “unfair” competition with for-profit businesses\,
  the Internal Revenue Service consistently looks to impose UBIT on unrelat
 ed business taxable income at nonprofit organizations\, including facility
  rentals and travel tours at large institutions like colleges and universi
 ties\, revenue from joint ventures with for-profits\, gift shop income fro
 m museums\, investment income from anyone’s margin account\, advertising r
 evenue from small nonprofit organization newsletters\, and everything in b
 etween.\n\nNonprofits with substantial unrelated business income will have
  to pay substantial unrelated business income tax — and could even lose th
 eir tax-exempt status.\n\nThis session will give tips on structuring activ
 ities to avoid the revenue being classified as unrelated business income\,
  allocating expenses to reduce net income\, and restructuring to avoid the
  adverse consequences of “too much” of a winning commercial venture.
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X-WR-TIMEZONE:America/Chicago
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TZID:America/Chicago
BEGIN:STANDARD
TZNAME:CST
DTSTART:20101107T020000
TZOFFSETFROM:-0500
TZOFFSETTO:-0600
RDATE:20111106T020000
RDATE:20121104T020000
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BEGIN:DAYLIGHT
TZNAME:CDT
DTSTART:20110313T020000
TZOFFSETFROM:-0600
TZOFFSETTO:-0500
RDATE:20120311T020000
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BEGIN:VEVENT
UID:01db374e-7790-4e60-94fa-acd31e0f2d1e
DTSTAMP:20260911T023308Z
DESCRIPTION:Hosted by: Pennsylvania Association of Nonprofit Organizations 
 (PANO)\nPresented by: Donald W. Kramer\, Esq.\, Editor of Nonprofit Issues
 \, Montgomery\, McCracken\, Walker & Rhoads\, LLP\n\n<b>NDANO members are 
 eligible for the discounted PANO member rate of $50. Log-in to the <a href
 ='http://www.ndano.org/portal/login.html' target='_blank'><b>members-only 
 section </b></a> of this website for the discount code or contact NDANO at
  701-258-9101 or via <a href='mailto:ndano@btinet.net'><b> email</b></a>.<
 /b>\n\nFinancially squeezed nonprofits often seek to generate new revenue 
 through new business ventures. But such efforts can carry serious legal\, 
 as well as economic\, risks. This webinar will explore the unrelated busin
 ess income tax (“UBIT”)\, how to define it\, how to avoid it\, and how to 
 deal with the consequences of having “too much” of it.\n\nRegularly badger
 ed by Congress to limit “unfair” competition with for-profit businesses\, 
 the Internal Revenue Service consistently looks to impose UBIT on unrelate
 d business taxable income at nonprofit organizations\, including facility 
 rentals and travel tours at large institutions like colleges and universit
 ies\, revenue from joint ventures with for-profits\, gift shop income from
  museums\, investment income from anyone’s margin account\, advertising re
 venue from small nonprofit organization newsletters\, and everything in be
 tween.\n\nNonprofits with substantial unrelated business income will have 
 to pay substantial unrelated business income tax — and could even lose the
 ir tax-exempt status.\n\nThis session will give tips on structuring activi
 ties to avoid the revenue being classified as unrelated business income\, 
 allocating expenses to reduce net income\, and restructuring to avoid the 
 adverse consequences of “too much” of a winning commercial venture.
DTSTART;TZID=America/Chicago:20110809T123000
DTEND;TZID=America/Chicago:20110809T133000
LOCATION:Webinar
SUMMARY:Avoiding the Adverse Consequences of UBIT: Planning\, Revising and 
 Restructuring
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