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Unrelated Business Income Tax (UBIT)

Understanding Ubit Through Common Issues Facing Museums

Hurwit & Associates

Hurwit and Associates has an article that focuses on the 3 major exclusions to unrelated business income tax (UBIT) relating to museum food service and facility use.

Taxation of Unrelated Business Income

Hurwit & Associates

Hurwit and Associates has a lengthy article on unrelated business income tax (UBIT). It discusses several issues of interest to museums, such as special events, travel tours, royalties, membership and mailing lists, and museum shops. It also discusses activities carried out by volunteers and activities for the convenience of members and employees.

Publication 598: Tax on Unrelated Business Income of Exempt Organizations

Internal Revenue Service

The Internal Revenue Service (IRS) offers Publication 598: Tax on Unrelated Business Income of Exempt Organizations. It provides a thorough explanation of UBIT.

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