Tax Exemption And Unrelated Business Income Rules (UBIT): “Substantially Related” (Part 3 of 3) | TaxConnections Tax Exemption And Unrelated Business Income Rules (UBIT): “Substantially Related” (Part 3 of 3)
This Insights blog is Part 3 of a 3-Part series focused on the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code (the “Code”). Part 1—Tax Exemption and the Framework for the Unrelated Business Income Rules—provided an overview of the organizational and operational tests of Tax Exemption And Unrelated Business Income Rules (UBIT): “Substantially Related” (Part 3 of 3)
