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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Rules Governing Practice before IRS

Tax-exempt organizations, including governmental colleges and universities, may be subject to a tax on unrelated business income (UBI).

An exempt organization, including a governmental entity, is not taxed on its income from an activity substantially related to the educational or other exempt purpose that is the basis for the organization’s exemption. Such income is exempt even if the activity is a trade or business. However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business.

For more information on determining unrelated business income, computing, reporting and paying the tax, see Publication 598, Tax on Unrelated Business Income of Exempt Organizations.