Revenues created by business ventures of nonprofits can result in unrelated business taxable income (“UBTI”) subject to the unrelated business income tax (“UBIT”), but it’s important to understand that not all revenues generated by unrelated businesses are subject to UBIT. And to be clear, if you have no UBTI, you owe no UBIT. We have included a few examples below of unrelated business revenues that are not likely to be subject to UBIT.

General rule

Net income from unrelated business activities will generally be subject to UBIT if the activity constitutes (1) a trade or business, (2) that is regularly carried on, and (3) is not substantially related to the furtherance of the organization’s exempt purpose.

活动不经常进行

仅在有限的持续时间或不经常进行的活动中进行的活动不太可能定期进行，因此不太可能产生UBTI。例如，如果一个慈善机构出售广告，将广告包含在其年度晚会计划中或每年举行筹款音乐会几次，则此类活动的净收入将不受UBIT的约束。

Activities for the convenience of an organization’s members

Income generated by a trade or business carried on by a 501(c)(3) organization or a state college primarily for the convenience of its members, students, patients, officers, or employees is excepted from UBTI and is not subject to UBIT. For instance, if a charity generates revenues from vending machines intended for use by its employees and certain beneficiaries of the charity’s services, the net income from such vending machines would not likely be subject to UBIT.

房地产的租金收入

Generally, income derived from the rental of real property and incidental personal property is not subject to UBIT unless there is an outstanding debt on the property at issue (such as a mortgage note). This may not be the case, however, if personal services are rendered in connection with the rental. Take for example, a parking lot owned by a charity and acquired without debt-financing. If the charity regularly operates the lot for the use of the general public in exchange for parking fees, such parking fees would not be treated as rent from real property and would likely be subject to UBIT. If, however, the organization leases the lot to a vendor who operates the lot as a parking lot, the lease payments to the charity would constitute rent on real property and would not be subject to UBIT. Take as another example an exempt organization that regularly rents out its hall to be used for weddings. If the building’s mortgage has been paid in full and no services (such as bartending or catering) are provided by the organization in connection with the rental, the rental income for the hall would not be subject to UBIT.

答对了

根据法规，某些宾果游戏不构成无关的贸易或业务，因此此类游戏的收入不受UBIT的影响。为了被排除在外，宾果游戏必须符合宾果游戏的法律定义，在播放的地方合法（请务必了解并遵守有关宾果游戏和其他赌博活动的任何州和地方法律，包括任何注册要求），并在宾果游戏没有定期进行营利组织进行的管辖区进行。假设宾果游戏符合这些要求，游戏产生的收入将不受UBIT的影响。

结束思想

We’ve done a fair amount of writing about UBTI and UBIT here at the Nonprofit Law Blog (see, for example, our prior posts onUBIT explained,赚取收入和UBIT, and无关的业务income and the commerciality doctrine）。但是，我们认为这是一个重要的话题，需要进一步讨论。当前向社会企业的运动正在重塑非营利组织和营利性部门，我们认必威必威体育 betway为，在可预见的未来，UBIT问题将仍然是豁免组织的联邦税收问题的最前沿。随着非营利组织和营利性组织的活动的差异继续变得模糊，慈善机构的商业化越来越多以及社会上应税实体的增长，非营利性部门将看到监管机构和批评家的更强烈推动力，而内部税收服务将会更加强烈可能对UBTI进行更大的审查。美国国税局对UBTI的关注越来越大，最近证明了Colleges and Universities Compliance Project, a multi-year project evaluating tax-exempt colleges and universities for compliance in the areas of UBTI and executive compensation, which resulted in the IRS identifying approximately $90 million worth of additional UBTI that had been underreported by the 34 colleges and universities it examined.

For more examples and more information, seeIRS出版物598.