A

Acquisition indebtedness, Average acquisition indebtedness.

Annuity obligations, Annuity obligation.

By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise.

Change in property use, Change in use of property.

Continued debt, Continued debt.

Debt modifying existing, Modifying existing debt.

Federal financing, Certain federal financing.

For performing exempt purpose, Debt incurred in performing exempt purpose.

Obligation to return collateral, Securities loans.

Property subject to mortgage or lien, Property acquired subject to mortgage or lien.

Real property, Real property debts of qualified organizations.

Advertising income, Exploitation of Exempt Activity — Advertising Sales

Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues

Assistance (see More information)

B

Business league dues, Dues of Agricultural Organizations and Business Leagues

C

Churches, Churches.

Contributions deduction, Charitable contributions deduction.

Convention or trade show activity, Convention or trade show activity.

D

Debt-financed property, Income From Debt-Financed Property

Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation.

Depositing tax, Tax Deposit Methods

Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues

E

Exchange or rental of member lists, Exchange or rental of member lists.

Excluded trade or business activities, Excluded Trade or Business Activities

Exclusions, Volunteer workforce.

Sponsorship, Qualified sponsorship activities.

Exempt function income, Exempt function income.

Exploitation of exempt activity

Advertising income, Exploitation of Exempt Activity — Advertising Sales

Exploitation of exempt functions, Exploitation of exempt functions.

Extension of time to file, Extension of time to file.

F

Form 990-T, Returns and Filing Requirements

Free tax services, 5. How To Get More Information

H

Help (see More information)

I

Income from research, Income from research.

L

Limits, Limits.

M

More information, 5. How To Get More Information

N

Net operating loss deduction, Modifications

Nonrecognition of gain, Nonrecognition of gain.

P

Public inspection of return, Public inspection of return.

Publications (see More information)

R

Rents, Rents.

Return, Returns and Filing Requirements

Royalties, Royalties.

S

Sales of advertising space, Sales of advertising space.

Specific deduction, Specific deduction.

T

Tax, 1. Organizations Subject to the Tax

Alternative minimum, Alternative minimum tax.

Colleges and universities, Colleges and universities.

Deposits, Tax Deposit Methods

Estimated, Payment of Tax

Organizations affected, 1. Organizations Subject to the Tax

Payment, 2. The Tax and Filing Requirements

Rates, 2. The Tax and Filing Requirements

Return, Returns and Filing Requirements

Title-holding corporations, Title-holding corporations.

U.S. instrumentalities, U.S. instrumentalities.

Tax help (see More information)

Title-holding corporations, Title-holding corporations.

TTY/TDD information, 5. How To Get More Information

U

Unrelated business

Hospital laboratory, Nonpatient laboratory testing.

Unrelated business income, 4. Unrelated Business Taxable Income, Income

Advertising income, Exploitation of Exempt Activity — Advertising Sales

Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs

Controlled organizations, Income From Controlled Organizations

Debt-financed property, Income From Debt-Financed Property

Deductions, Deductions

Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs

Exclusions, Exclusions

Foreign organizations, Special Rules for Foreign Organizations

Income from gambling activities, Legal definition.

Income from lending securities, Income from lending securities.

Modifications, Modifications

Partnership income or loss, Partnership Income or Loss

Products of exempt functions, Selling of products of exempt functions.

S corporation income, S Corporation Income or Loss

S corporation income or loss, S Corporation Income or Loss

Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs

Veterans organizations, Special Rules for Veterans' Organizations

Unrelated debt-financed income, Certain federal financing.

Average acquisition indebtedness, Average acquisition indebtedness.

Average adjusted basis, Average adjusted basis.

Computation, Computation of Debt-Financed Income

Debt/basis percentage, Computation of debt/basis percentage.

Deductions, Deductions for Debt-Financed Property

Gains from dispositions, Gain or loss from sale or other disposition of property.

Indeterminate property price, Indeterminate price.

Unrelated trade or business, 3. Unrelated Trade or Business

Artists facilities, Artists' facilities.

Book publishing, Book publishing.

Broadcasting rights, Broadcasting rights.

Business league's parking and bus services, Business league's parking and bus services.

Convenience of members, Convenience of members.

Convention or trade show, Convention or trade show activity.

Directory of members, Directory of members.

Distribution of low cost articles, Distribution of low cost articles.

Dual use facilities, etc., Dual use of assets or facilities.

Employees association sales, Employee association sales.

Exclusions, Excluded Trade or Business Activities

Exploitation of exempt functions, Exploitation of exempt functions.

Gambling activities other than bingo, Gambling activities other than bingo.

Halfway house, Halfway house workshop.

Health club program, Health club program.

Hearing aid sales, Sales of hearing aids.

Hospital facilities, Hospital facilities.

Hospital services, Hospital services.

Insurance programs, Insurance programs.

Magazine publishing, Magazine publishing.

Member lists rentals, etc., Exchange or rental of member lists.

Membership list sales, Membership list sales.

Miniature golf course, Miniature golf course.

Museum eating facilities, Museum eating facilities.

Museum greeting card sales, Museum greeting card sales.

Pet boarding and grooming services, Pet boarding and grooming services.

Pole rentals, Pole rentals.

Public entertainment activity, Public entertainment activity.

Publishing legal notices, Publishing legal notices.

Regularly carried on, Regularly carried on.

Sales commissions, Sales commissions.

Sales of advertising space, Sales of advertising space.

School facilities, School facilities.

School handicraft shop, School handicraft shop.

Selling donated merchandise, Selling donated merchandise.

Selling endorsements, Selling endorsements.

Sponsoring entertainment events, Sponsoring entertainment events.

Substantially related, Not substantially related.

Trade or business defined, Trade or business.

Travel tour programs, Travel tour programs.

Volunteer workforce, Volunteer workforce.

Yearbook advertising, Yearbook advertising.

Youth residence, Youth residence.

Unstated trade or business

Bingo games, Bingo games.

V

Volunteer fire company, Excluded Trade or Business Activities

W

When to file, When to file.

Where to file, Where to file.