UBTI is income earned by a tax-exempt entity from activities unrelated to its exempt purpose. Unrelated Business Taxable Income (UBTI) is the income earned by a tax-exempt entity from activities ...

Unrelated Business Income is the income from a trade or business that an organization regularly carries on and that is not substantially related to the performance of the organization's exempt purpose ...

In order for income to be considered Unrelated Business Income (UBI), the following questions need to be asked: If the answer to each of the above questions is yes, the income from a given activity ...

However, if RIT engages in activities unrelated to its exempt purposes, the income from those activities may constitute Unrelated Business Income (UBI). This income is subject to Unrelated Business ...