Impuesto sobre la renta de las empresas no vinculadas

Foley & Lardner LLP partners Jason Kohout and Richard Riley Jr. and associate Emmaline Jurgena served as speakers for Lorman’s Unrelated Income Tax course. During this session, they discussed how tax exempt organizations are subject to income tax on certain businesses and investment activities, and discussed both statutory exemptions from UBIT as well as IRS guidance about specific activities.