Public, Charities, Private Foundations, and Unrelated Business Taxable Income Out of Stock
Co-sponsored by the Business and Taxation Law Sections of the CBA, the Colorado Nonprofit Associatio
Quantity
May 2013
Segment 3 of A Primer on Advising Nonprofit Organizations
Public Charities, Private Foundations, and Unrelated Business Taxable Income
Accreditation Information
To claim CLE credit for this segment you MUST use the following title on your homestudy affidavit A Primer on Advising Nonprofit Organizations.
Presentation
Public Charities, Private Foundations, and Unrelated Business Taxable Income
This session will clarify the complexities of qualifying a Section 501(c)(3) organization as a public charity, as well as the consequences of its failure to establish or maintain that status and thus becoming classified as a private foundation. The second half of this presentation will explore the taxation of unrelated business taxable income, with a special emphasis on how to recognize which activities may generate taxable income and strategies for avoiding or minimizing it.
Presented by:
Samantha White, Esq.
Baker & Hostetler LLP
Denver, Colorado