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Subject category: Entrepreneurship
Published by: Babson College
Published in: 2001
Length: 10 pages
Data source: Field research

Abstract

The purpose of this note is to provide an overview that will allow the reader to identify the differences between related and unrelated sources of revenue for non-profits, and the differing tax treatments of the two sources of income. The note also explores the history and reasoning behind the unrelated business income tax (UBIT), the tax-exempt status of non-profit organisations, and the environmental factors that lead non-profits to seek alternative sources of revenue.

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Abstract

The purpose of this note is to provide an overview that will allow the reader to identify the differences between related and unrelated sources of revenue for non-profits, and the differing tax treatments of the two sources of income. The note also explores the history and reasoning behind the unrelated business income tax (UBIT), the tax-exempt status of non-profit organisations, and the environmental factors that lead non-profits to seek alternative sources of revenue.

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