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Unrelated Business Income Tax (UBIT)

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.

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