G2TT
来源类型Brief
规范类型简报
The Unrelated Business Income Tax
Katherine Toran
发表日期2013-06-26
出版年2013
语种英语
概述Under United States tax law, most income accruing to nonprofit organizations is tax-exempt. However, income from "business related activities" is taxed at normal corporate (or trust) rates under the Unrelated Business Income Tax (UBIT). Nonprofit revenue is tax-exempt as long as it is considered "substantially related" to the organization's mission. For example, the tuition charged by a university is tax-exempt
摘要
Under United States tax law, most income accruing to nonprofit organizations is tax-exempt. However, income from "business related activities" is taxed at normal corporate (or trust) rates under the Unrelated Business Income Tax (UBIT). Nonprofit revenue is tax-exempt as long as it is considered "substantially related" to the organization's mission. For example, the tuition charged by a university is tax-exempt, but if the university also owns a restaurant which serves the general public, then those profits are not tax-exempt. This brief explores the rationale behind and the effects of the Unrelated Business Income Tax.
主题Nonprofits and Philanthropy
URLhttps://www.urban.org/research/publication/unrelated-business-income-tax
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/478134
推荐引用方式
GB/T 7714
Katherine Toran. The Unrelated Business Income Tax. 2013.
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