Impacts of Tax Reform on Exempt Organizations

Impacts of Tax Reform on Non-Profits

The 2017 Tax Cuts and Jobs Act made several changes that impacted the provision of the qualified transportation fringe benefit. Now that most employers have had time to learn about the changes and the potential impacts on their programs, ACT is gathering feedback that will help us in our efforts to advocate for changes to these new rules when the new Congressional session starts in January. Please assist us in this effort by completing this short survey.

Please use the form below to let us know how your organization has been or may be impacted and what you would like to see ACT do in response.

All responses will be aggregated and anonymous. Name and company information is purely being asked so that we may follow-up with you directly regarding clarification of information received or to continue to provide you with updates on this effort.

We greatly appreciate your feedback.

Question Title

* 1. What best describes your organization?

University/College

Hospital

Museum/Cultural Organization

Social Services Organization

Religious Organization

Other Non-Profit/Tax Exempt Organization

For-Profit/Private Sector

Government

Other (please specify)

Question Title

* 2. Are you required to provide employees access to a qualified transportation fringe benefit by local ordinance or regulation?

Yes

Don't know

Question Title

* 3. Which of the following does your organization provide for transit/vanpooling?

	Transit	Vanpooling
Pre-tax benefit only	Pre-tax benefit only Transit	Pre-tax benefit only Vanpooling
Pre-tax benefit and subsidy	Pre-tax benefit and subsidy Transit	Pre-tax benefit and subsidy Vanpooling
No benefit provided to employees	No benefit provided to employees Transit	No benefit provided to employees Vanpooling

Question Title

* 4. Average number of employees participating in your qualified transportation fringe benefit program each month (not parking benefit)?

1-25

26-50

51-100

101-250

251-500

501-750

751-1,000

1,001 - 2,000

2,001 - 5,000

5,000 - 10,000

10,000+

Question Title

* 5. What is the estimated annual value of transit passes/vanpool fares purchased through your program?

Less than $10,000

$10,001 - $100,000

$100,001 - $500,000

$500,001 - $750,000

$750,001 - $1,000,000

$1,000,001 - $2,000,000

$2,000,001 - $3,000,000

$3,000,001 - $4,000,000

$4,000,001 - $5,000,000

$5,000,001 - $10,000,000

$10,000,001+

Question Title

* 6. Is your organization fully aware of the impacts that tax reform will have on the qualified transportation fringe benefit?

Yes

Not sure

Question Title

* 7. If known, what is the estimated range of the potential new/additional unrelated business income tax that your organization might owe for 2018?

Less than $1,000

$1,001 - $5,000

$5,001 - $10,000

$10,001 - $25,000

$25,001 - $50,000

$50,001 - $100,000

$100,001 - $500,000

$500,001 - $1,000,000

$1,000,001 - $2,000,000

$2,000,001 - $5,000,000

$5,000,001+

Question Title

* 8. To the best of your knowledge, what has been your organization's response to this issue?

Maintain current method of providing commuting benefits and absorb any additional costs

Provide the commuting benefit as taxable income in order to claim the business deduction

Eliminate the provision of all qualified transportation fringe benefits.

Eliminate free or discounted qualified parking at my facility

Not yet determined and/or need additional guidance

Other (please specify)

Question Title

* 9. As UBIT must also be applied to the parking benefit (free and/or paid parking), what has your organization done to prepare for this change? (check all that apply)

We did not realize UBIT had to be calculated on parking (free or paid) provided to our employees.

We have calculated the fair market value of our free parking to determine unrelated business income.

We have calculated the UBIT on the value of our parking benefit programs.

Please specify any additional actions that you would like to see ACT pursue in response to this issue..

Question Title

* 10. What information or efforts would you like to see happen on this issue? (check all that apply)

ACT should continue to advocate for a delay in the implementation of this change until detailed guidance from IRS is provided

ACT should advocate for a complete repeal of the provisions of the Tax Cuts and Jobs Act, which require qualified transportation fringe benefit to be included in unrelated business income.

We can contact our member(s) of Congress regarding the impacts of this tax on our organization

We will be interested in signing on to future comment letters from ACT to Congress and the US Treasury

Please specify any additional actions that you would like to see ACT pursue in response to this issue..

Question Title

* 11. Name and Contact Information
(This information will not be included in any of our reporting or analysis. Contact information will only be used for purposes of reaching out for additional clarification if needed and to update you on ACT's efforts.)

Name

Organization

City/Town

State/Province

Email Address

Phone Number

Question Title

* 1. What best describes your organization?

Question Title

* 2. Are you required to provide employees access to a qualified transportation fringe benefit by local ordinance or regulation?

Question Title

* 3. Which of the following does your organization provide for transit/vanpooling?

Question Title

* 4. Average number of employees participating in your qualified transportation fringe benefit program each month (not parking benefit)?

Question Title

* 5. What is the estimated annual value of transit passes/vanpool fares purchased through your program?

Question Title

* 6. Is your organization fully aware of the impacts that tax reform will have on the qualified transportation fringe benefit?

Question Title

* 7. If known, what is the estimated range of the potential new/additional unrelated business income tax that your organization might owe for 2018?

Question Title

* 8. To the best of your knowledge, what has been your organization's response to this issue?

Question Title

* 9. As UBIT must also be applied to the parking benefit (free and/or paid parking), what has your organization done to prepare for this change? (check all that apply)

Question Title

* 10. What information or efforts would you like to see happen on this issue? (check all that apply)

Question Title

* 11. Name and Contact Information(This information will not be included in any of our reporting or analysis. Contact information will only be used for purposes of reaching out for additional clarification if needed and to update you on ACT's efforts.)

* 11. Name and Contact Information
(This information will not be included in any of our reporting or analysis. Contact information will only be used for purposes of reaching out for additional clarification if needed and to update you on ACT's efforts.)