H.R.513: Nonprofits Support Act

Overview

The Nonprofits Support Act would modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals provisions that (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility.

UBIT repeal was incorporated into the National Law Enforcement Museum Commemorative Coin Act, which became law in December of 2019.

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Our Stance

Support

Priority

High

Bill Number

H.R.513

Date Introduced

January 11, 2019

Committee

House Ways and Means Committee

Bill Status

Introduced or Prefiled

Assigned Contact

David Thompson
Washington
National Council of Nonprofits
1001 G Street Northwest
Washington DC , 20001
202-962-0322