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Examples of RPA that may be subject to UBIT - Examples
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Tax Compliance Services
Unrelated Business Income Tax (UBIT)
Examples of RPA That May Be Subject To UBIT
Advertising revenue received from a company placing an ad in a publication such as an ad in an athletic or performing arts program.
Advertising revenue received from advertising on the internet.
Advertising revenue that goes beyond mere acknowledgement of sponsorship.
Alumni and public use of a recreation center.
Commission received from long distance carriers.
Hyperlink to a sponsor’s website where an endorsement appears for the sponsor’s product.
Any pharmacy or healthcare supply sales to the general public (non-patients)
Professional entertainment events operated in a commercial manner and not part of an educational program.
Rental of campus facility to professional sports teams.
Rental of laboratory facility to non-university users.
Rental of recreation equipment to the general public and alumni.
Rental of sports facilities such as stadiums, soccer fields, etc. where services are provided.
Rental payments for the lease of space on antenna towers and transmission facilities.
Sale of advertising space in periodicals, telephone directory, or yearbook.
Sale of art objects at exhibits.
Sale of audio-visual services to non-university users.
Sale of computer or programming services to non-university users.
Sale of printing services to non-university users.
Sale of equipment to non-university users.
Travel tour programs that are not authentic educational activities (i.e., sightseeing, recreational, social, cruise, etc.).