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IRS.gov Website
Publication 598
Tax on Unrelated Business Income of Exempt Organizations
(Rev 03/2012)
Introduction, Useful Items and Important Changes

Reminders

Chapter 1
Organizations Subject to the Tax

Chapter 2
The Tax and Filing Requirements

Returns and Filing Requirements

Payment of Tax

Federal Tax Deposits Must be Made by Electronic Funds Transfer

Chapter 3
Unrelated Trade or Business

Examples

Excluded Trade or Business Activities

Chapter 4
Unrelated Business Taxable Income

Income

Exclusions
Dues of Agricultural Organizations and Business Leagues

Deductions

Directly Connected
Exploitation of Exempt Activity—Advertising Sales
Modifications

Partnership Income or Loss

S Corporation Income or Loss

Special Rules for Foreign Organizations

Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs

Special Rules for Veterans' Organizations

Income From Controlled Organizations

Income from property financed with qualified 501(c)(3) bonds.

Disposition of property received from taxable subsidiary and used in unrelated business.

Income From Debt-Financed Property

Debt-Financed Property

Acquisition Indebtedness
Computation of Debt-Financed Income
Deductions for Debt-Financed Property
Allocation Rules
How to Get Tax Help