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How the Tax Cuts and Jobs Act Affects Tax-Exempts and Donors  


Author:  Katherine E. David.


Source: Volume 17, Number 02, January/February 2018 , pp.1-4(4)




Family Foundation Advisor

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Abstract: 

The Tax Cuts and Jobs Act (TCJA), signed into law on December 22, 2017, made significant changes to the Internal Revenue Code. While some of them are “pluses” for nonprofits, some are not so positive. This article provides an overview of the changes that will affect tax-exempt organizations and that could affect charitable giving.

Keywords: Tax Cuts and Jobs Act (TCJA); Excise Tax on Excess Compensation; Excise Tax on Investment Income of Private Colleges and Universities

Affiliations:  1: Strasburger & Price, LLP.

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