Publication 598, Tax on Unrelated Business Income of Exempt Organizations
This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, and what an unrelated trade or business is.
Other Items You May Find Useful:
Comment on Publication 598
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.