Unrelated Business Income and
501(c)(3) Exempt Status


Section 501(c)(3) organizations can have two kinds of business income:
Generally,
What is an "unrelated trade or business"?

Three elements needed to qualify as an "unrelated trade or business".

Analyzing proposed activities by an exempt organization
How does an "unrelated trade or business" affect exempt status?
What is the tax on"unrelated trade or business income"?
How best to engage in "substantial" unrelated activities
Can a charitable organizations enter into partnership arrangements?