Here in Oregon a lot of our nonprofit organizations embrace the concepts of environmental sustainability. Your nonprofit may even encourage employees to take public transportation. You may use this mission-value aligned approach as a recruitment tool because job candidates expect that from the best places to work. As a result, let's say your nonprofit has in the past provided financial assistance to make it easier for employees to commute to work (such as contributing to the cost of a mass-transit pass or parking). Guess what? Because of the new federal tax law, your nonprofit must now pay a penalty tax - Unrelated Business Income Tax or
for providing those incentives, even if employees pay for them through pre-tax contributions via a qualified plan.