我将在本周讲话非营利中心网络非营利组织面临的与其他个人或实体共享空间相关的问题无关的业务所得税（“ UBIT”）（“ UBIT”）（您可以注册网络研讨会这里）。正如我们所讨论的以前的帖子通常，如果活动构成（1）贸易或业务，（2）定期进行的，则无关的业务活动的净收入将受到UBIT的影响，并且（3）与进一步的促进无关。或者ganization’s exempt purpose.
大概与其他实体共享空间的大多数非营利组织大概是将该空间租用以进行回报。Because renting space for a prolonged period would be considered a trade or business and is likely regularly carried on, whether the income from such rentals constitutes unrelated business income potentially subject to UBIT will turn on whether providing the rentals is substantially related to furthering the organization’s exempt purpose. If a nonprofit is formed with the purpose of strengthening the nonprofit sector by fostering collaboration, inspiring and nurturing nonprofits, reducing duplication, and increasing nonprofit efficiency, and rents space solely to other nonprofits exempt under Section 501(c)(3) of the Internal Revenue Code, then such rentals are likely to be considered substantially related. However, this remains somewhat of an unsettled area and whether the activities are substantially related may turn on how commercial in nature they are. If the same nonprofit were to begin renting some of its space to for-profits, the income from such rentals would likely be subject to UBIT and may even cause the organization’s activities to be viewed as too commercial in nature to qualify as exempt. Similarly, if an exempt organization with a completely unrelated purpose had extra space in its building and decided to rent it to other nonprofits or to for-profits, those rentals would unlikely be considered substantially related and the rental income may be subject to UBIT.
正如我们所拥有的以前在此博客上讨论过但是，有适用于UBIT规则的例外，排除和修改。这样的排除在于，被动收入的收入，包括从某些不动产或不动产租用的个人财产的租金中，不受UBIT的约束。但是，如果以下任何一个是正确的，则租金排除不适用（因此，租金收入可能会受到UBIT的约束）：
- 非营利组织租用该物业还提供通常不提供租金的服务（例如，行政或技术支持服务）；
- 与房地产相同的个人财产价值等于总租金金额的50％以上；或者
- 租金的金额是根据租赁物业从租赁财产中获得的收入或利润确定的，除了基于固定百分比的收入或销售额的金额。
同样，如果非营利组织作为一项投资以产生收入，而非营利组织对财产有债务，则只能将租金收入的一部分（基于债务/基本百分比）排除在UBIT之外。
共享空间的非营利组织可能有可能有多种无关的商业活动（例如，它运营咖啡店或咖啡馆以造福其租户，或者以单独的费用提供行政支持服务）分别分析了潜在的Ubit。There may also be other exclusions (such as if substantially all of the work related to the unrelated business is carried on by uncompensated volunteers or is for the convenience of the nonprofit’s members) or modifications (such as the reasonable allocation of expenses attributable to both related business activities and unrelated business activities) that may also impact the amount of UBIT that a nonprofit owes on any unrelated business income.
任何从与其他个人或实体共享空间收入的非营利组织，并且不确定此类租金与推动其豁免目的基本相关，或者从事任何其他无关的商业活动，都将得到很好的建议，可以咨询非营利组织律师或会计师确定其是否具有UBIT的任何收入。