Unrelated Business Income Tax

The Tax Law of Unrelated Business for Nonprofit Organizations is a comprehensive guide to the tax law of unrelated businesses for tax-exempt organizations, written by the leading expert in the field.

Considers H.R. 15942 and identical H.R. 15943, to tax tax-exempt organizations' income generated from business not related to the organizations' charitable functions, including investment borrowing.

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This paper evaluates the unrelated business income tax (UBIT) with respect to non-profit organizations.