Ideas & Insights

Taxpayers must electronically file 2020 Forms 990-T with due dates on or after April 15, 2021. Limited exceptions apply.

The American Rescue Plan Act of 2021 extends and expands support for exempt organizations affected by the coronavirus pandemic.

RSM US LLP’s Trends in Private Clubs annual report highlighting capital, operational, construction, food and beverage.

The 2020-21 Trends in Private Clubs report highlights many issues that were inconceivable for clubs prior to the COVID-19 outbreak.

New regulations provide guidance on computing unrelated business taxable income that likely will affect most tax-exempt private clubs.

Recent IRS guidance allowing certain taxpayers to fax tentative refund claims is inapplicable to Form 990-T filers.

Treasury and the IRS release long-awaited guidance to exempt organizations under section 512(a)(6) for separately computing UBTI.

Join RSM and other knowledgeable club leaders in a “how to” discussion on maximizing the leadership potential of your club.

How is your private club managing through today’s challenging business climate? Download the planning tool to manage turbulent times.

On July 15, 2019, several of our club clients received “warning notices” from the IRS. Read to learn what this means for private clubs.

Learn more about the recent South Dakota v. Wayfair, Inc. U.S. Supreme Court decision and how it could affect private clubs.

Tax-exempt charities can effect positive change. Learn how private clubs can establish and maintain an affiliated tax-exempt charity.

Read to learn about new tax guidance that could affect the private club industry and how clubs can minimize liability.

The IRS recently released Notice 2018-67 which provides provisional guidance on the application section 512(a)(6).

Read to learn the key takeaways and insights from RSM's 2018-19 Florida Trends in Private Clubs events held April 25-27, 2018.

Has your club verified it is either paying or collecting the correct amount of Florida state sales tax on the rental of real property?

A white paper that discusses topics member-owned private clubs should consider when applying the new revenue recognition guidance.

The following article discusses if special assessments are taxable, and what waivers or exemptions may be available.

If your club is in a disaster area, there are several benefits available to help your club and your club’s employees.

Learn what your club should consider after hurricane damage, from expenditures to insurance proceeds to assessments.