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Lobbying
A provision in Tax Cuts and Jobs Act (TJCA) will affect businesses that lobby at the local level. Under the TJCA, expenses incurred in connection with attempting to influence legislation at the local or municipal level will no longer be deductible. Previously the tax code contained a specific exception for expenses incurred in lobbying. More.

Unrelated Business Taxable Income (UBI)
An article prepared for ASAE provides an overview of the provision in the tax law requiring that unrelated business taxable income (UBTI) be separately computed for each business activity, ostensibly to prevent tax-exempt groups from using the loss from one unrelated business activity to offset the income from another unrelated business activity. Read the article.