The Alliance has compiled this set of UBIT resources from throughout the nonprofit and museum sector.
Publication 598: Tax on Unrelated Business Income of Exempt Organizations
The Internal Revenue Service (IRS) offers Publication 598: Tax on Unrelated Business Income of Exempt Organizations. It provides a thorough explanation of UBIT.
Understanding Ubit Through Common Issues Facing Museums
Hurwit and Associates published this article that focuses on the 3 major exclusions to unrelated business income tax (UBIT) relating to museum foodservice and facility use.