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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.

Taxation of Unrelated Business Income

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.

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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