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 Products
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)
Comment on Publication 598
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.