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.
People
Related Insights
April 29, 2026
Foley Viewpoints
Tax the Rich: Additional States Considering and Enacting Taxes Targeting High-Net-Worth Individuals
As predicted in the March 16, 2026, Foley Blog, a number of states recently moved to enact or propose income taxes aimed at individuals…
April 29, 2026
Innovative Technology Insights
From Static Compliance to Living Compliance: How Agentic AI Can Make Health Care Operations Safer
This piece was written in collaboration with Sam De Brouwer, co‑founder and CEO of XY.AI, and Lamara de Brouwer, co‑founder and CTO of…
April 29, 2026
Health Care Law Today Podcast
Episode 38: Let’s Talk Compliance: Not All wRVU’s are Created Equal (Part 1)
In this episode, Jana Kolarik, a partner in Foley’s Health Care Practice Group and Angie Caldwell, CFO and managing principal of PYA, discuss the importance of work relative value units (WRVUs) and fair market value (FMV) under the Stark Law and what this can mean for how health care organizations pay their physicians.