Under the new Tax Act, and effec­tive Jan­u­ary 1, 2018, non prof­it employ­ers must pay a cor­po­rate tax (defined as 21% under Sec­tion 13703 of amend­ed sec­tion 512(A) of the Tax Code) for the fol­low­ing ben­e­fits made avail­able to employ­ees on a cost free basis:

  • Qual­i­fied trans­porta­tion plan
  • Park­ing facil­i­ties used in con­nec­tion with qual­i­fied parking
  • On premis­es ath­let­ic facilities