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Welcome to the Gorfine, Schiller & Gardyn podcast series. As part of the Tax Cuts and Jobs Act of 2017, there are some aspects of this legislation that directly impact non-profits, most notably the unrelated business income tax imposed on qualified transportation/parking fringe benefits. Today, we are speaking with Tom Colegrove, a Supervisor with Gorfine, Schiller & Gardyn, about the implications of UBIT on nonprofits.