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Federal Income Tax Classification of Governmental ( January 2003 )
Most governmental entities and political subdivisions are not subject to federal income tax based on the principles of inter-governmental immunity. If an entity is separate from (not an "integral part") of the governmental unit, its income is taxed unless an exemption applies or it qualifies as a tax-exempt entity. -
IRS Issues Updates to Training Textbooks Possible effect on 501(c)(3) Bonds ( September 2000 )
The IRS has just published a series of updates to its Continuing Professional Education Textbooks that are of inter. -
Unrelated Business Income Should Be Reviewed In 501(C)(3) Bond Issues ( July 2000 )
Marcus S. Owens, the retiring director of the Exempt Organizations Division of the Internal Revenue Service, depart. -
New IRS Rules on Corporate Sponsorships ( April 2000 )
This article summarizes the proposed rules promulgated by the IRS intended to help tax-exempt organizations determine if they can deduct, as unrelated business income, corporate sponsorships. -
UBIT Issues Facing Aquariums ( March 2000 )
This article reviews whether the income from gift shop sales, food sales, facility rentals, and the sale of membership lists by a tax-exempt aquarium would be considered "Unrelated Business Income" (UBI) and thus subject to taxation. -
Foreign Sales Corporations ( June 1999 )
Everyone can identify with the happy experience of the unexpected discovery of a few extra dollars tucked a. -
Basics of Unrelated Business Income Tax: Use of Pass-through and Other Entities by Pension Funds ( January 1996 )
This article discusses the various tax ramifications that occur when pension funds invests in multiple and varying business organizations.
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