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REPUBLICA MOLDOVA CONSILIUL RAIONAL HNCE?TI MD3400, mun. Hnce?ti, str. M. Hncu, 138 tel. (269) 22048, fax (269) 22302, Email: consiliul@hincesti.md?????????? ??????? ????H??? ????? ???????? ??3400,
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UR stands for 'Unrelated Business Income Tax' which is imposed on income generated from activities not related to the tax-exempt purpose of an organization.
Organizations that are exempt from federal income tax under section 501(c) of the Internal Revenue Code and have gross income from unrelated business activities over a certain threshold are required to file UR.
To fill out UR, organizations must complete Form 990-T, including information about the unrelated business income, expenses related to that income, and any deductions applicable.
The purpose of UR is to tax the income of tax-exempt organizations that arises from activities not substantially related to their exempt purposes.
UR requires the reporting of gross income from unrelated business activities, operating expenses related to that income, and any relevant deductions.
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