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previous page Previous Page: Publication 597 - Information on the United States-Canada Income Tax Treaty - How To Get Tax Help
next page Next Page: Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Organizations Subject to the Tax
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taxmap/pubs/p598-000.htm#en_us_publink100067437
Publication 598

Tax on Unrelated Business Income of Exempt Organizations


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taxmap/pubs/p598-000.htm#TXMP3807752fIntroduction

An exempt organization is not taxed on its income from an activity that is substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Such income is exempt even if the activity is a trade or business.
However, if an exempt organization regularly carries on a trade or business that is not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business.
This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains:
  1. Which organizations are subject to the tax (chapter 1),
  2. What the requirements are for filing a tax return (chapter 2),
  3. What an unrelated trade or business is (chapter 3), and
  4. How to figure unrelated business taxable income (chapter 4).
All section references in this publication are to the Internal Revenue Code.

taxmap/pubs/p598-000.htm#TXMP19f98716

Useful items

You may want to see:


Publication
 557 Tax-Exempt Status for Your Organization
Form (and Instructions)
 990-T: Exempt Organization Business Income Tax Return
See chapter 5 for information about getting these publications and forms.
previous pagePrevious Page: Publication 597 - Information on the United States-Canada Income Tax Treaty - How To Get Tax Help
next pageNext Page: Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Organizations Subject to the Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication