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IRS.gov Website
Current Year Tax Map
Publication 557
taxmap/pubs/p557-006.htm#en_us_publink1000199903

Unrelated Business
Income Tax Return(p13)

rule
Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return.
taxmap/pubs/p557-006.htm#en_us_publink1000199904
Estimated tax.(p13)
Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. Use Form 990-W to figure your organization's estimated tax payments.
taxmap/pubs/p557-006.htm#en_us_publink1000199905

Travel tour programs.(p13)

rule
Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization.
Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated.
taxmap/pubs/p557-006.htm#en_us_publink1000199906

Example.(p13)

ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). As part of its activities, ABC operates a travel tour program. The program is open to all current members of ABC and their guests. ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. XYZ pays ABC a per person fee for each participant. Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. Therefore, ABC's tour program is an unrelated trade or business.
For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T.