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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.
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主题 | Nonprofits and Philanthropy |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
412852-The-Unrelated(190KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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