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.
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February 27, 2026
Foley Viewpoints
What Every Multinational Should Know About… Managing the Aftermath of the Supreme Court’s IEEPA Tariff Decision (Part V)
Following the U.S. Supreme Court’s decision invalidating the IEEPA tariffs, attention is now shifting from whether the tariffs were…
February 27, 2026
Foley Viewpoints
What Every Multinational Should Know About… Managing the Aftermath of the Supreme Court’s IEEPA Tariff Decision (Part IV)
Following the U.S. Supreme Court’s decision invalidating the IEEPA tariffs, attention is now shifting from whether the tariffs were…
February 27, 2026
Blogs
The SEC Enforcement Division Announces Significant Changes to Its Processes
These changes reflect a significant policy departure from the approach taken in prior administrations and signal a more selective method for determining how to deploy the agency’s limited resources. They also indicate a heightened commitment to considering the defense perspective before recommending that the Commission take enforcement action.