Identifying unrelated business income

Article Abstract:

Tax practitioners are faced with the difficult and complex task of determining which business activities of their tax-exempt clients are taxable. A macro case analysis approach to identifying the criteria that distinguish unrelated business taxable income (UBTI) is presented. According to this approach, which is an alternative to traditional legal research, an activity must be a trade or business, must be carried on regularly, and must be unrelated to the exempt purpose in order to generate UBTI.

Analysis, Income tax, Nonprofit organizations, Unrelated business income tax

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Reducing Taxable Income with 401(k)

Article Abstract:

Employers can increase the tax-free pay of employees without increasing pay by offering them a 401(k) plan. It is similar to an IRA plan, a portion of the employee's pay being withheld and deposited by the employer into the employee's account. Three different variations of the plan are explained. Certain types of investments can be utilized and are examined. Some information on administering such a plan is given.

Officials and employees, Employee benefits, Tax shelters

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ProShare: pro who?

Article Abstract:

Non-profit-making body ProShare may encourage shareholding and promote investor education, but it is opposing plans to make firms charge the cost of share option schemes to their profits. ProShare's stance is explained by the fact that it is funded by companies.

Accounting and auditing, Stock options, ProShare

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