Organizations Subject to Unrelated Business Income Tax
The unrelated business income tax is imposed on the following:
- Organizations exempt from tax under section 501(a) of the Internal Revenue Code
- Employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a)
- Individual retirement arrangements
- State and municipal colleges and universities
- Qualified state tuition programs
- Medical savings accounts
- Coverdell savings accounts
Return to Life Cycle of a Public Charity
Return to Life Cycle of a Private Foundation
Return to Life Cycle of a Social Welfare Organization
Return to Life Cycle of a Labor Organization
Return to Life Cycle of an Agricultural or Horticultural Organization
Page Last Reviewed or Updated: 2012-09-06
