[ Click for Index ]

Publication 598, Tax on Unrelated Business Income of Exempt Organizations

• Important Changes
• Organizations Subject to the Tax
• The Tax and Filing Requirements
  • Returns and Filing Requirements
  • Payment of Tax
    • Tax Deposit Methods

• Unrelated Trade or Business
  • Examples
  • Excluded Trade or Business Activities
    • Example 2.

  • Unrelated Business Taxable Income
    • Income
      • Exclusions
      • Dues of Agricultural Organizations and Business Leagues

    • Deductions
      • Directly Connected
      • Exploitation of Exempt Activity - Advertising Sales
        • Periodical Income
        • Periodical Costs
        • Consolidated Periodicals

      • Modifications

    • Partnership Income or Loss
    • S Corporation Income or Loss
    • Special Rules for Foreign Organizations
    • Special Rules for Social Clubs, VEBAs and SUBs
    • Special Rules for Veterans' Organizations
    • Income From Controlled Organizations
    • Income From Debt-Financed Property
      • Debt-Financed Property
        • Acquisition Indebtedness
        • Debt That Is Not Acquisition Indebtedness
        • Exceptions to Debt-Financed Property

      • Computation of Debt-Financed Income
      • Deductions for Debt-Financed Property
      • Allocation Rules

  • How To Get More Information

---

Index

[ Click for Table of Contents ]

A

• Acquisition indebtedness
• Acquisition indebtedness , Annuity obligations
• Acquisition indebtedness , By gift or bequest of mortgaged property
• Acquisition indebtedness , Continued debt
• Acquisition indebtedness , Debt modifying existing
• Acquisition indebtedness , Federal financing
• Acquisition indebtedness , For performing exempt purpose
• Acquisition indebtedness , Obligation to return collateral
• Acquisition indebtedness , Property subject to mortgage or lien
• Acquisition indebtedness , Real property
• Acquisition indebtedness, Change in property use
• Advertising income

C

• Churches
• Contributions deduction

D

• Debt-financed property , Acquired in liquidation
• Dues, agricultural organizations and business leagues

E

• Exclusions, Sponsorship
• Exempt function income
• Extension of time to file

F

• Form 990-T

I

• Income from research

L

• Limits

N

• Net operating loss deduction
• Nonrecognition of gain

P

• Public inspection of return

R

• Rents
• Royalties

S

• Specific deduction

T

• Tax
• Tax , Alternative minimum
• Tax , Rates
• Tax, Colleges and universities
• Tax, Deposits
• Tax, Estimated
• Tax, Payment
• Tax, U.S. instrumentalities
• Title-holding corporations
• TTY/TDD information
• TTY/TDD information

U

• Unrelated business income
• Unrelated business income
• Unrelated business income
• Unrelated business income
• Unrelated business income , Deductions
• Unrelated business income , Exclusions
• Unrelated business income , Foreign organizations
• Unrelated business income , Income from lending securities
• Unrelated business income , Partnership income or loss
• Unrelated business income , Veterans organizations
• Unrelated business income, Controlled organizations
• Unrelated business income, Income from gambling activities
• Unrelated business income, Modifications
• Unrelated business income, Products of exempt functions
• Unrelated business income, S corporation income, S corporation income or loss
• Unrelated business, Hospital laboratory
• Unrelated debt-financed income
• Unrelated debt-financed income , Average adjusted basis
• Unrelated debt-financed income , Computation
• Unrelated debt-financed income , Debt/basis percentage
• Unrelated debt-financed income , Deductions
• Unrelated debt-financed income , Gains from dispositions
• Unrelated debt-financed income , Indeterminate property price
• Unrelated trade or business
• Unrelated trade or business, Artists facilities
• Unrelated trade or business, Book publishing
• Unrelated trade or business, Broadcasting rights
• Unrelated trade or business, Business league's parking and bus services
• Unrelated trade or business, Convenience of members
• Unrelated trade or business, Convention or trade show
• Unrelated trade or business, Directory of members
• Unrelated trade or business, Distribution of low cost articles
• Unrelated trade or business, Dual use facilities, etc.
• Unrelated trade or business, Employees association sales
• Unrelated trade or business, Exclusions
• Unrelated trade or business, Exploitation of exempt functions
• Unrelated trade or business, Gambling activities other than bingo
• Unrelated trade or business, Halfway house
• Unrelated trade or business, Health club program
• Unrelated trade or business, Hearing aid sales
• Unrelated trade or business, Hospital facilities
• Unrelated trade or business, Hospital services
• Unrelated trade or business, Insurance programs
• Unrelated trade or business, Magazine publishing
• Unrelated trade or business, Member lists rentals, etc.
• Unrelated trade or business, Membership list sales
• Unrelated trade or business, Miniature golf course
• Unrelated trade or business, Museum eating facilities
• Unrelated trade or business, Museum greeting card sales
• Unrelated trade or business, Pet boarding and grooming services
• Unrelated trade or business, Pole rentals
• Unrelated trade or business, Public entertainment activity
• Unrelated trade or business, Publishing legal notices
• Unrelated trade or business, Regularly carried on
• Unrelated trade or business, Sales commissions
• Unrelated trade or business, Sales of advertising space
• Unrelated trade or business, School facilities
• Unrelated trade or business, School handicraft shop
• Unrelated trade or business, Selling donated merchandise
• Unrelated trade or business, Selling endorsements
• Unrelated trade or business, Sponsoring entertainment events
• Unrelated trade or business, Substantially related
• Unrelated trade or business, Trade or business defined
• Unrelated trade or business, Travel tour programs
• Unrelated trade or business, Volunteer workforce
• Unrelated trade or business, Yearbook advertising
• Unrelated trade or business, Youth residence
• Unstated trade or business, Bingo games

V

• Volunteer fire company

W

• When to file
• Where to file

Publication Index | 2002 Tax Help Archives | Tax Help Archives | Home