Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide tax counsel and advisers a detailed analysis of key provisions of the One Big Beautiful Bill Act (OBBBA) impacting tax-exempt organizations and donors. The panel will discuss the endowment excise tax under Section 4968, excess compensation excise under Section 4960, charitable contributions, compliance risks, and planning strategies for tax-exempt organizations and donors.
Outline
- Provisions in 2025 tax legislation pertaining directly to tax-exempt organizations and donors
- UBTI/UBIT calculations and reporting
- Compensation of "covered employees"
- Business and individual provisions that will impact tax-exempt organizations
Benefits
The panel will discuss these and other key issues:
- How certain excise taxes are applied and calculated under the new law
- Tax reporting requirements under OBBBA
- Impact on compensation of "covered employees"
- Strategies for minimizing UBIT and excise taxes on compensation
- Assessing the likely impact of reduced incentives for individual taxpayers to itemize on exempt orgs reliant on deductible contributions
Faculty
Noel A. Fleming
Partner
Archer & Greiner
Mr. Fleming focuses his practice on serving the legal needs of nonprofit organizations primarily in the areas... | Read More
Mr. Fleming focuses his practice on serving the legal needs of nonprofit organizations primarily in the areas of corporate law and governance, charitable trusts, federal, state and local tax matters, fiduciary duties, charitable fundraising, and related matters. He regularly acts as outside general counsel to a variety of nonprofit organizations, including publicly supported charities, private foundations, mental health organizations, social service providers, museums, educational institutions, and health care facilities. In this capacity, Mr. Fleming advises these organizations on all manner of issues affecting their operations including corporate formation and qualification for tax-exempt status, federal tax law compliance, nonprofit mergers and acquisitions, strategic alliances, corporate governance matters, charitable contribution issues, and unrelated business income tax questions.
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Jeffrey L. Golds
Senior Attorney
Miller, Canfield, Paddock and Stone
Mr. Golds is a tax attorney in Miller Canfield's Corporate and Transactions Group and Public Finance Group. He... | Read More
Mr. Golds is a tax attorney in Miller Canfield's Corporate and Transactions Group and Public Finance Group. He has more than a decade of experience assisting clients with state and federal tax credit issues, corporate formations and restructurings, complex real estate projects, and cross-border acquisitions and restructurings. Mr. Golds provides research and tax advice for a variety of clients on diverse issues including international structuring, credits and other incentives, partnerships, and corporate restructuring. He routinely reviews potential mergers and acquisitions and provides guidance as to how to approach any identified tax issues. Mr. Golds experience also includes drafting opinions, memos, and tax outlines related to transactions involving tax-free reorganizations under section 368, tax-free spin-offs under section 355, and cross-border issues under section 367.
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Devin Tenney
Director
Forvis Mazars
Mr. Tenney is a Director, Washington National Tax at Forvis Mazars.
| Read MoreMr. Tenney is a Director, Washington National Tax at Forvis Mazars.
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Cannot Attend September 29?
Early Discount (through 09/12/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.
