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RPA currently exempt from UBIT – Examples

Admission fee revenue from athletic events.

Admission fee revenue from performances of students.

Admission fee revenue from theater performances by professional artists open to students and to the general public.

Advertising revenue from advertising in the student newspaper when the newspaper, including selling of advertising, is run by students as part of an educational program.

Annual fundraising events.

Businesses provided for the convenience of students, faculty, and staff.

Mailing list rentals to commercial organizations, depending on the University’s level of involvement.

Periodicals – acknowledgment of a sponsor or the sponsor’s name or logo or product line, including electronically published material.

Qualified sponsorship payment – no arrangement or expectation that sponsor will receive any substantial benefit other than the use or acknowledgement of their name or logo.

Rental income from real property.

Income derived from research for government, tax-exempt, college or university.

Revenue from the sale of donated merchandise.

Sale of paintings and art projects by students done in art classes.

When substantially all the work related to the event or activity is provided on a volunteer basis.

Summer camps.

Use of a facility by students for recreational purposes and its physical education program.