Expert exempt organization review
K-1 Compliance Review for tax-exempt organizations
Upload a partnership K-1 package and get a structured review of UBTI, Form 990-T, Form 8865 and Form 926 exposure — with every conclusion tied to the page it came from. $9 per review, up to 50 pages.
What the review covers
UBTI look-through
Partnership-level unrelated business income allocated to the organization, including Box 20 Code V and supplemental statements, kept separate from net UBTI so measures are never conflated.
Debt-financed income
Section 514 acquisition indebtedness reported by the partnership or from the organization's own borrowing, with the section 514(c)(9) qualified organization exception surfaced where it is indicated.
Form 990-T exposure
Whether the package supports reportable gross unrelated business income against the $1,000 threshold, and what is missing before a filing conclusion can be reached.
Section 512(a)(3) organizations
Social clubs, VEBAs and 501(c)(17) trusts are analyzed under their own framework, where passive investment income is generally not excluded.
Form 8865 categories 1–4
Control, ten-percent ownership, contributions under section 6038B and acquisitions or dispositions, evaluated from what the partnership actually reports.
Form 926 transfers
Cash and non-cash transfers to foreign corporations against the $100,000 twelve-month cash test and the ten-percent ownership tests.
1. Organization context
These facts are not reported on a K-1 but change the analysis. They are used exactly as entered.
2. Upload the complete K-1 package
Upload the complete K-1 package, including all supplemental statements, footnotes and Schedule K-3 if provided. UBTI and international filing information is frequently reported outside the face of Schedule K-1.
One investment · Up to 50 pages · $9 one time
Files are temporarily processed and automatically deleted after completion, with cleanup within 24 hours.
3. Acknowledgment
Important: Exempt Tax Desk provides automated informational analysis based on the documents and information provided. It does not provide legal, tax, accounting or investment advice and is not a substitute for professional judgment. Tax filing requirements can depend on facts outside a K-1 package, including ownership, related-party transactions, other investments and prior-year activity. Consult a qualified tax professional before relying on this analysis or filing a tax return or information return.
Use of K-1 Review does not create an attorney-client, CPA-client or other professional advisory relationship with Exempt Tax Desk or its operators.
Exempt Tax Desk does not guarantee that the uploaded documents are complete, that every filing requirement can be determined from those documents, or that the IRS will agree with any filing position.
Page count and the 50-page limit are checked before payment. Analysis begins only after payment is confirmed.
Questions
- What does the K-1 Review check?
- It reviews the K-1 package for unrelated business taxable income (including look-through from the partnership and Box 20 Code V reporting), section 514 debt-financed income, the section 512(a)(3) special rules for social clubs and VEBAs, Form 990-T reporting exposure, Form 8865 filing categories 1 through 4, and Form 926 transfers to foreign corporations.
- How is this different from asking an AI chatbot?
- The model only extracts reported facts with the page they appear on. Every conclusion is computed by a deterministic rule engine in code, so a model cannot invent a filing requirement. Where the package does not report a fact, the review says the information is still needed instead of guessing.
- Does a K-1 tell me whether I owe Form 990-T?
- Not by itself. Partnerships report their share of gross unrelated business income and directly connected deductions, but the filing threshold applies at the organization level across all sources. This review reports what the package supports and flags what is still needed.
- Is there a page limit?
- Yes. Automated review covers packages up to 50 pages. Page count is checked before payment, so an oversized package is never charged.
- What happens to my documents?
- Uploads are stored in private storage that is not publicly accessible, used only to produce your review, and deleted once the analysis is complete. Residual files are cleaned up automatically within about 24 hours.