• Rob:

    Great article, and thanks for the mention of my past work. One exception to the new 21% excise tax on nonprofit salaries over $1 million is the exclusion of medical personnel being paid to provide medical services. This was a key change in the conference report that the hospital industry lobbied hard to have the conferees make, as many hospital-employed surgeons make in excess of $1 million. For more on nonprofits and the tax bill, see: https://nonprofitquarterly.org/2017/12/18/what-nonprofits-can-expect-in-the-gop-tax-bill/