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
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)