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,
- what the requirements are for filing a tax return,
- what an unrelated trade or business is, and
- how to figure unrelated business taxable income.
Other Items You May Find Useful
Form 990-T, Exempt Organization Business Income Tax Return
Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Form 1024, Application for Recognition of Exemption Under Section 501(a)
Comment on Publication 598
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