Unrelated Business Income Tax Proposal Details
NACUBO invites you to share your expertise and practical wisdom on tax issues affecting higher education institutions by submitting a proposal to present in 2021 Unrelated Business Income Tax (UBIT) program which will be offered online February 24-25.
The UBIT program is aimed at the intermediate level; it is important to note that we are looking for in-depth and practical treatments of the topic. General treatments or overviews will not be selected for the program. Focus on how your institution addressed an issue, challenges you overcame, effective collaborations, etc. We invite you to propose a session that is relevant, innovative, and useful for your college and university colleagues.
The following list is illustrative of the presentation topics we are looking to have addressed. We're looking for case study approaches wherever possible. Relevant topics not appearing on the list will be considered.
- UBIT framework refresher
- The new reporting environment: basketing
- Corporate sponsorships
- Managing UBI at a small college
- Managing UBI at a large, decentralized institution (flow charts, checklists, etc.)
- UBI from investments
- Advanced UBIT issues
- Methodologies for allocation of indirect expenses
- State UBI issues
- Impact of COVID-19 on UBI income streams (sponsorships, etc)
In selecting presentations for the UBIT program, the program committee will be evaluating sessions best suited to the needs of tax professionals at colleges and universities. We are looking for educational content that spotlights new approaches and resources in order to offer timely, relevant and diverse content that will appeal to a wide variety of attendees from many types of institutions. Some key considerations as you prepare your proposal:
- Focus on presenting the concept, rules, then ample time for application of campus scenarios to illustrate it. Include as much detail as possible about the presentation.
- Include 3 learning objectives or audience takeaways.
- Gear the presentation towards an audience at the advanced level of understanding. Basic treatments or overviews are less likely to be selected.
- All proposals, including those from service providers, should include at least one speaker from a college or university. For proposed panels, the number of corporate presenters may match but not exceed the number of presenters from a college or university.
- NACUBO encourages submissions that include panelists representing institutions of different types and sizes.
Guidelines for Submission
- The deadline for submissions is November 20, 2020. Proposals may be submitted at any time until 5:00 p.m. ET on the deadline date.
- Submission of a presentation does not guarantee participation in the program.
- Include all presenters that will take part in the presentation. Do not list co-presenters without definite commitment that the co-presenter will be on the program. The co-presenter(s) must agree to all the terms and conditions for participation.
- Proposals from business partner members must include at least one speaker from a member college or university.
- Selected speakers/co-presenters from member institutions will receive a discounted registration rate for the meeting. Speakers will not receive any royalties, honorarium, reimbursement of expenses, or other compensation from NACUBO in connection with the program.
- The person listed as the primary contact for the proposal will be informed of the final decision.
- All selected speakers will receive an official confirmation letter. Speakers must complete an agreement form in order to be confirmed for a session.
- Acceptance notifications will be sent by December 21, 2020.
- NACUBO reserves the right to revise presentation titles or edit the session description of selected presentations for NACUBO promotional and program publications.