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Unrelated Business Income StorylineWednesday, December 31, 2014The following is for use by assistive readers and users who prefer a text version of this course. Unrelated Business Income Storyline

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What is unrelated business income storyline?

Unrelated business income is a taxable income generated by a tax-exempt organization from an activity that is not substantially related to the organization's tax-exempt purpose.

Who is required to file unrelated business income storyline?

Tax-exempt organizations that have unrelated business income exceeding $1,000 are required to file Form 990-T.

How to fill out unrelated business income storyline?

To fill out Form 990-T for unrelated business income, the organization needs to provide income, deductions, and other relevant financial information related to the unrelated business activities.

What is the purpose of unrelated business income storyline?

The purpose of reporting unrelated business income is to ensure tax-exempt organizations are not taking unfair advantage of their tax-exempt status by engaging in commercial activities that are unrelated to their exempt purposes.

What information must be reported on unrelated business income storyline?

Organizations need to report all sources of unrelated business income, deductions related to the activity, and any other relevant financial information.

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