Unrelated Business Income Tax on Transportation Fringe Benefits (February 22, 2019)


The Church Alliance submitted comments to the Internal Revenue Service (“IRS”) on IRS Notice 2018-99.  This Notice contains interim guidance on a new tax on transportation fringe benefits provided by tax-exempt organizations.  The Church Alliance previously commented on this tax on June 26, 2018 and August 7, 2018.  The February 2019 letter noted the Church Alliance’s fundamental opposition to the taxation of churches and church-related ministries, and urged the IRS to delay enforcement or to grant other relief.