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Publication 598 (3/2000), Tax on Unrelated Business Income of Exempt Organizations
Revised: 3/2000
Table of Contents
Publication 598 - Introductory Material
Important Changes
Introduction
Useful Items - You may want to see:
Organizations Subject to the Tax
The Tax and Filing Requirements
Returns and Filing Requirements
Extension of time to file.
Payment of Tax
Tax Deposit Methods
Unrelated Trade or Business
Selling of products of exempt functions.
Dual use of assets or facilities.
Exploitation of exempt functions.
Examples
Exceptions.
Excluded Trade or Business Activities
Qualified sponsorship payment.
Advertising.
Exception for contingent payments.
Exception for periodicals.
Exception for conventions and trade shows.
Legal definition.
Legal where played.
No for-profit games where played.
Unrelated Business Taxable Income
Income
Exclusions
Dues of Agricultural Organizations and Business Leagues
Deductions
Directly Connected
Exploitation of Exempt Activity — Advertising Sales
Modifications
Partnership Income or Loss
S Corporation Income or Loss
Special Rules for Foreign Organizations
Special Rules for Social Clubs, VEBAs and SUBs
Income that is set aside.
Special Rules for Veterans' Organizations
Income From Controlled Organizations
Net unrelated income.
Net unrelated loss.
Control.
Income From Debt-Financed Property
Debt-Financed Property
Computation of Debt-Financed Income
Deductions for Debt-Financed Property
Allocation Rules
How To Get More Information
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