| Pub. 598, Tax on Unrelated Business Income of Exempt Organizations |
2005 Tax Year |
Index
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)
H
- Help (see More information)
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.
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