About 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.

Current Revision

Publication 598 (PDF PDF | HTML | eBook)

Recent Developments

None at this time.

Other Items You May Find Useful

All Revisions for Publication 598

About Form 990-T, Exempt Organization Business Income Tax Return

About Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations

About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

About Form 1024, Application for Recognition of Exemption Under Section 501(a)

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