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Organizations Subject to Unrelated Business Income Tax

The unrelated business income tax is imposed on the following:

  • Organizations exempt from tax under section 501(a) of the Internal Revenue Code
  • Employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a)
  • Individual retirement arrangements
  • State and municipal colleges and universities
  • Qualified state tuition programs
  • Medical savings accounts
  • Coverdell savings accounts


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Page Last Reviewed or Updated: 10-May-2013