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Update: On December 20, 2019, the “parking lot tax” was officially repealed. Churches wanting to claim a refund for unrelated business income tax (UBIT) due to the repeal must file an amended Form 990-T for the applicable year or years. Go to the IRS website for specific guidance.
Editor’s note: In December 2018, the IRS issued interim guidance on this topic until a final ruling is clarified. We published that story here: “IRS Issues Interim Guidance, Special Rule Regarding 'Parking Lot Tax'.” A new definition of unrelated business income created through the Tax Cuts and Jobs Act of 2017 has the nonprofit community, including the church community, buzzing with a mixture of rumors and facts regarding potential new tax liabilities and filing responsibilities. While there are differing opinions on the matter, we believe many churches are not affected by ...
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