Although most of the attention from the Tax Reform Act signed by President Trump on December 22, 2018 (Public Law 115-9, informally known as the “Tax Cuts and Jobs Act”), has focused on provisions in the Act that affect individuals and businesses, there are a number of provisions that are specifically applicable to exempt organizations.

This Stroock Special Bulletin discusses five significant provisions in the Tax Reform Act that affect tax-exempt organizations starting in 2018.

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