UBTI. Income earned by a tax-exempt entity that does not result from tax-exempt activities. The entity may owe taxes on this income.
Related information about unrelated business taxable income:
- Special UBIT Rules for Organizations Under Code Section 501(c)(7 ...
Even though an organization is recognized as tax exempt, it still may be liable for tax on its unrelated business taxable income. An exempt organization that has ...
- Unrelated Business Income Tax - Wikipedia, the free encyclopedia
Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by ...
- 26 USC § 512 - Unrelated business taxable income | LII / Legal ...
Except as otherwise provided in this subsection, the term “unrelated business taxable income” means the gross income derived by any organization from any ...
- Unrelated Business Income Tax (UBIT)
There are two types of unrelated business taxable income: (i) Income arising from the conduct of unrelated trade or business that is regularly carried on, and ...
- UBTI-Unrelated Business Taxable Income Definition & Example ...
We explain the definition of UBTI, provide a clear example of how it works and explain why it's an important concept in business, finance & investing.
- Unrelated Business Taxable Income (UBTI) Definition | Investopedia
Income regularly generated by a tax-exempt entity by means of taxable activities. This income is not related to the main function of the entity, but is needed to ...
- "Unrelated Business Taxable Income from Rental of Real Estate ...
Throughout this article, organizations subject to the unrelated business taxable income provisions of the Code will be described as "exempt organizations." ...
- Unrelated Business Taxable Income (UBTI) | Glossary | VC Experts
UBTI, Unrelated Business Taxable Income, is a concern to tax exempt investors in a hedge fund because the receipt of UBTI requires the tax exempt entity to file ...