TITLE

A Test: Do you think you have UBI?

AUTHOR(S)
PAGLIA, TRACY
PUB. DATE
January 2013
SOURCE
Exempt;Winter2013, p12
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses unrelated business income (UBI) and how an organization can earn income from new activities. It is said that a community-based organization (CBO) has to apply the three tests of UBI and the exclusions in the Internal Revenue Code (IRC) to be able gain revenue from these businesses without the cost of income tax. Some possible results from the three-factor test are discussed.
ACCESSION #
86442716

 

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