Tax Cuts and Jobs Act (TCJA) - Impact on Tax Exempt Organizations

Published November 12, 2018

The 2017 Tax Cuts and Jobs Act that was enacted late in 2017 made several changes to the tax laws affecting tax-exempt organizations, including a new Unrelated Business Taxable Income (“UBTI”) tax rate at a flat 21% for any UBTI over the $1,000 standard deduction. Caution: These changes will make some nonprofit organizations pay federal tax that have never been taxpayers in the past.

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