Unrelated Business Income
Unrelated Business Income refers to the revenue generated by a tax-exempt organization from activities not substantially related to the purposes for which the entity was granted tax exemption. This type of income is subject to unrelated business income tax (UBIT) to ensure that nonprofit entities do not unfairly compete with taxable businesses.
Lesson Videos
Unrelated Business Income Overview
Introduction to Unrelated Business Income
Criteria for Unrelated Business Income
Characteristics of Unrelated Business Income
Activities and Income Sources Not Subject to UBI Tax
Unrelated Business Income Summary
Unrelated Business Income - Practice Questions
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