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2018 Tax Reform Update | Understanding the Changes Affecting Tax-Exempt Organizations

By: Celeste E. Arduino


In December 2017, Congress enacted a sweeping overhaul of the Internal Revenue Code (“IRC”). While the majority of the changes affected the taxation of for-profit entities and individuals, the new law does contain provisions that directly effect tax-exempt entities and their operations. This Tax Reform Update will discuss these provisions. As always, please contact any member of Bodman’s Nonprofit and Tax-Exempt Organizations Team listed on page 3 of Update for more information.