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IRS.gov Website
Publication 598
taxmap/pubs/p598-016.htm#en_us_publink1000269930

Income From Debt-Financed Property(p15)

rule
Investment income that would otherwise be excluded from an exempt organization's unrelated business taxable income (see Exclusions under Income earlier) must be included to the extent it is derived from debt-financed property. The amount of income included is proportionate to the debt on the property.