Corporate Partnerships & The Law: Unrelated Business Income Tax (UBIT)
Selfish Giving
JUNE 21, 2020
3] In order to understand how to assess an organization’s UBIT exposure, let’s start by looking at the basic definitional framework. In other words, by virtue of certain statutory provisions, income generated from certain activities that would otherwise meet the basic definition of an “unrelated business” are not subject to tax.
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