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2010 Taxes Cheap 1099g Form W 2

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2010 Taxes Cheap 1099g Form W 2

2010 taxes cheap 1099g form w 2 3. 2010 taxes cheap 1099g form w 2   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. 2010 taxes cheap 1099g form w 2 Dual use of assets or facilities. 2010 taxes cheap 1099g form w 2 Exploitation of exempt functions. 2010 taxes cheap 1099g form w 2 ExamplesExceptions. 2010 taxes cheap 1099g form w 2 Excluded Trade or Business ActivitiesQualified sponsorship payment. 2010 taxes cheap 1099g form w 2 Advertising. 2010 taxes cheap 1099g form w 2 Exception for contingent payments. 2010 taxes cheap 1099g form w 2 Exception for periodicals. 2010 taxes cheap 1099g form w 2 Exception for conventions and trade shows. 2010 taxes cheap 1099g form w 2 Legal definition. 2010 taxes cheap 1099g form w 2 Legal where played. 2010 taxes cheap 1099g form w 2 No for-profit games where played. 2010 taxes cheap 1099g form w 2 Unrelated business income. 2010 taxes cheap 1099g form w 2   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. 2010 taxes cheap 1099g form w 2   Certain trade or business activities are not treated as an unrelated trade or business. 2010 taxes cheap 1099g form w 2 See Excluded Trade or Business Activities, later. 2010 taxes cheap 1099g form w 2 Trade or business. 2010 taxes cheap 1099g form w 2   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. 2010 taxes cheap 1099g form w 2 An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. 2010 taxes cheap 1099g form w 2   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. 2010 taxes cheap 1099g form w 2 Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. 2010 taxes cheap 1099g form w 2 Regularly conducted. 2010 taxes cheap 1099g form w 2   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. 2010 taxes cheap 1099g form w 2   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. 2010 taxes cheap 1099g form w 2 The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. 2010 taxes cheap 1099g form w 2 However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. 2010 taxes cheap 1099g form w 2 Not substantially related. 2010 taxes cheap 1099g form w 2    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). 2010 taxes cheap 1099g form w 2 Whether an activity contributes importantly depends in each case on the facts involved. 2010 taxes cheap 1099g form w 2   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. 2010 taxes cheap 1099g form w 2 For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. 2010 taxes cheap 1099g form w 2 The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. 2010 taxes cheap 1099g form w 2   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. 2010 taxes cheap 1099g form w 2 Selling of products of exempt functions. 2010 taxes cheap 1099g form w 2   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. 2010 taxes cheap 1099g form w 2 Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. 2010 taxes cheap 1099g form w 2 , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. 2010 taxes cheap 1099g form w 2 Dual use of assets or facilities. 2010 taxes cheap 1099g form w 2   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. 2010 taxes cheap 1099g form w 2 The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. 2010 taxes cheap 1099g form w 2   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. 2010 taxes cheap 1099g form w 2 The theater is a principal feature of the museum and operates continuously while the museum is open to the public. 2010 taxes cheap 1099g form w 2 If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. 2010 taxes cheap 1099g form w 2   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. 2010 taxes cheap 1099g form w 2 Exploitation of exempt functions. 2010 taxes cheap 1099g form w 2   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. 2010 taxes cheap 1099g form w 2 When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. 2010 taxes cheap 1099g form w 2 Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. 2010 taxes cheap 1099g form w 2   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. 2010 taxes cheap 1099g form w 2 Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. 2010 taxes cheap 1099g form w 2 Sales commissions. 2010 taxes cheap 1099g form w 2   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. 2010 taxes cheap 1099g form w 2 Artists' facilities. 2010 taxes cheap 1099g form w 2   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. 2010 taxes cheap 1099g form w 2 These two activities do not contribute importantly to accomplishing the organization's exempt purpose. 2010 taxes cheap 1099g form w 2 Therefore, they are unrelated trades or businesses. 2010 taxes cheap 1099g form w 2 Membership list sales. 2010 taxes cheap 1099g form w 2   An exempt educational organization regularly sells membership mailing lists to business firms. 2010 taxes cheap 1099g form w 2 This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. 2010 taxes cheap 1099g form w 2 Hospital facilities. 2010 taxes cheap 1099g form w 2   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. 2010 taxes cheap 1099g form w 2 The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. 2010 taxes cheap 1099g form w 2 The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. 2010 taxes cheap 1099g form w 2 These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. 2010 taxes cheap 1099g form w 2 Book publishing. 2010 taxes cheap 1099g form w 2   An exempt organization engages primarily in activities that further its exempt purposes. 2010 taxes cheap 1099g form w 2 It also owns the publication rights to a book that does not relate to any of its exempt purposes. 2010 taxes cheap 1099g form w 2 The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. 2010 taxes cheap 1099g form w 2 These activities constitute a trade or business regularly conducted. 2010 taxes cheap 1099g form w 2 Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. 2010 taxes cheap 1099g form w 2   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. 2010 taxes cheap 1099g form w 2 See Royalties under Exclusions in chapter 4. 2010 taxes cheap 1099g form w 2 School handicraft shop. 2010 taxes cheap 1099g form w 2   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. 2010 taxes cheap 1099g form w 2 The students are paid a percentage of the sales price. 2010 taxes cheap 1099g form w 2 In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. 2010 taxes cheap 1099g form w 2 The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. 2010 taxes cheap 1099g form w 2 Although many local participants are former students of the school, any qualified person may participate in the program. 2010 taxes cheap 1099g form w 2 The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. 2010 taxes cheap 1099g form w 2 School facilities. 2010 taxes cheap 1099g form w 2   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. 2010 taxes cheap 1099g form w 2 During the summer, the school operates a tennis club open to the general public. 2010 taxes cheap 1099g form w 2 Employees of the school run the club, including collecting membership fees and scheduling court time. 2010 taxes cheap 1099g form w 2   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. 2010 taxes cheap 1099g form w 2 The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. 2010 taxes cheap 1099g form w 2   In both situations, the exempt purpose is the advancement of education. 2010 taxes cheap 1099g form w 2 Furnishing tennis facilities in the manner described does not further that exempt purpose. 2010 taxes cheap 1099g form w 2 These activities are unrelated trades or businesses. 2010 taxes cheap 1099g form w 2 However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. 2010 taxes cheap 1099g form w 2 See Rents under Exclusions in chapter 4. 2010 taxes cheap 1099g form w 2 Services provided with lease. 2010 taxes cheap 1099g form w 2   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. 2010 taxes cheap 1099g form w 2 Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. 2010 taxes cheap 1099g form w 2 It also provides dressing room, linen, and stadium security services for the professional team. 2010 taxes cheap 1099g form w 2   Leasing of the stadium is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. 2010 taxes cheap 1099g form w 2 Therefore, the income from this lease is rent from real property and unrelated business taxable income. 2010 taxes cheap 1099g form w 2 Broadcasting rights. 2010 taxes cheap 1099g form w 2   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. 2010 taxes cheap 1099g form w 2 Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. 2010 taxes cheap 1099g form w 2 An athletic program is considered an integral part of the educational process of a university. 2010 taxes cheap 1099g form w 2   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. 2010 taxes cheap 1099g form w 2 Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. 2010 taxes cheap 1099g form w 2 Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. 2010 taxes cheap 1099g form w 2 The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. 2010 taxes cheap 1099g form w 2   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. 2010 taxes cheap 1099g form w 2 The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. 2010 taxes cheap 1099g form w 2 Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Yearbook advertising. 2010 taxes cheap 1099g form w 2   An exempt organization receives income from the sale of advertising in its annual yearbook. 2010 taxes cheap 1099g form w 2 The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. 2010 taxes cheap 1099g form w 2 This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. 2010 taxes cheap 1099g form w 2 This advertising activity is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Pet boarding and grooming services. 2010 taxes cheap 1099g form w 2   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. 2010 taxes cheap 1099g form w 2 These activities do not contribute importantly to its purpose of preventing cruelty to animals. 2010 taxes cheap 1099g form w 2 Museum eating facilities. 2010 taxes cheap 1099g form w 2   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. 2010 taxes cheap 1099g form w 2 Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. 2010 taxes cheap 1099g form w 2 The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. 2010 taxes cheap 1099g form w 2 Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. 2010 taxes cheap 1099g form w 2 Halfway house workshop. 2010 taxes cheap 1099g form w 2   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. 2010 taxes cheap 1099g form w 2 The profits are applied to the operating costs of the halfway house. 2010 taxes cheap 1099g form w 2 The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. 2010 taxes cheap 1099g form w 2 Travel tour programs. 2010 taxes cheap 1099g form w 2   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. 2010 taxes cheap 1099g form w 2 Example 1. 2010 taxes cheap 1099g form w 2 A tax-exempt university alumni association provides a travel tour program for its members and their families. 2010 taxes cheap 1099g form w 2 The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. 2010 taxes cheap 1099g form w 2 It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. 2010 taxes cheap 1099g form w 2 The organization provides an employee for each tour as a tour leader. 2010 taxes cheap 1099g form w 2 There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. 2010 taxes cheap 1099g form w 2 By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. 2010 taxes cheap 1099g form w 2 Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. 2010 taxes cheap 1099g form w 2 Therefore, the sale of the travel tours is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Example 2. 2010 taxes cheap 1099g form w 2 A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. 2010 taxes cheap 1099g form w 2 These tours are conducted by teachers and others certified by the state board of education. 2010 taxes cheap 1099g form w 2 The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. 2010 taxes cheap 1099g form w 2 A tour's study program consists of instruction on subjects related to the location being visited on the tour. 2010 taxes cheap 1099g form w 2 Each tour group brings along a library of material related to the subjects being studied on the tour. 2010 taxes cheap 1099g form w 2 During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. 2010 taxes cheap 1099g form w 2 Examinations are given at the end of each tour. 2010 taxes cheap 1099g form w 2 The state board of education awards academic credit for tour participation. 2010 taxes cheap 1099g form w 2 Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Insurance programs. 2010 taxes cheap 1099g form w 2   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Exceptions. 2010 taxes cheap 1099g form w 2   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. 2010 taxes cheap 1099g form w 2 Magazine publishing. 2010 taxes cheap 1099g form w 2   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. 2010 taxes cheap 1099g form w 2   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. 2010 taxes cheap 1099g form w 2 This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. 2010 taxes cheap 1099g form w 2   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Directory of members. 2010 taxes cheap 1099g form w 2   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. 2010 taxes cheap 1099g form w 2 Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. 2010 taxes cheap 1099g form w 2 The directory contains no commercial advertisement and is sold only to the organization's members. 2010 taxes cheap 1099g form w 2   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. 2010 taxes cheap 1099g form w 2 Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. 2010 taxes cheap 1099g form w 2 The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 This directory differs from the publication discussed next because of its noncommercial characteristics. 2010 taxes cheap 1099g form w 2 Sales of advertising space. 2010 taxes cheap 1099g form w 2   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. 2010 taxes cheap 1099g form w 2 The journal is distributed without charge, mainly to the organization's members. 2010 taxes cheap 1099g form w 2   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. 2010 taxes cheap 1099g form w 2 Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. 2010 taxes cheap 1099g form w 2 A business firm identified in a separate space is further identified in an Index of Advertisers. 2010 taxes cheap 1099g form w 2   The organization solicits advertising by personal contacts. 2010 taxes cheap 1099g form w 2 Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. 2010 taxes cheap 1099g form w 2 The organization also solicits advertising in form letters appealing for corporate and personal contributions. 2010 taxes cheap 1099g form w 2   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. 2010 taxes cheap 1099g form w 2 Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. 2010 taxes cheap 1099g form w 2 Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. 2010 taxes cheap 1099g form w 2 However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. 2010 taxes cheap 1099g form w 2 In that case, other factors should also be considered in determining whether a commercial benefit can be expected. 2010 taxes cheap 1099g form w 2 Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. 2010 taxes cheap 1099g form w 2   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. 2010 taxes cheap 1099g form w 2 However, the purchaser of a listing cannot expect more than an inconsequential benefit. 2010 taxes cheap 1099g form w 2 Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Publishing legal notices. 2010 taxes cheap 1099g form w 2   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. 2010 taxes cheap 1099g form w 2 The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. 2010 taxes cheap 1099g form w 2 The state designated the bar association's journal as the place to publish the required notices. 2010 taxes cheap 1099g form w 2   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. 2010 taxes cheap 1099g form w 2 Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. 2010 taxes cheap 1099g form w 2 Therefore, the advertising income is unrelated trade or business income. 2010 taxes cheap 1099g form w 2   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. 2010 taxes cheap 1099g form w 2 This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. 2010 taxes cheap 1099g form w 2 Therefore, the publishing of legal notices does not constitute an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Museum greeting card sales. 2010 taxes cheap 1099g form w 2    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. 2010 taxes cheap 1099g form w 2 Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. 2010 taxes cheap 1099g form w 2 The cards contain appropriate greetings and are personalized on request. 2010 taxes cheap 1099g form w 2   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. 2010 taxes cheap 1099g form w 2 It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. 2010 taxes cheap 1099g form w 2 As a result, a large number of cards are sold at a significant profit. 2010 taxes cheap 1099g form w 2   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. 2010 taxes cheap 1099g form w 2 The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. 2010 taxes cheap 1099g form w 2 The cards may encourage more people to visit the museum itself to share in its educational programs. 2010 taxes cheap 1099g form w 2 The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. 2010 taxes cheap 1099g form w 2 Therefore, these sales activities are not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Museum shop. 2010 taxes cheap 1099g form w 2   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. 2010 taxes cheap 1099g form w 2   The shop also rents originals or reproductions of paintings contained in its collection. 2010 taxes cheap 1099g form w 2 All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. 2010 taxes cheap 1099g form w 2   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. 2010 taxes cheap 1099g form w 2   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. 2010 taxes cheap 1099g form w 2 The same is true for the sale of literature relating to art. 2010 taxes cheap 1099g form w 2 Therefore, these sales activities are not an unrelated trade or business. 2010 taxes cheap 1099g form w 2   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. 2010 taxes cheap 1099g form w 2 The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. 2010 taxes cheap 1099g form w 2 Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. 2010 taxes cheap 1099g form w 2 Therefore, these sales are an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Business league's parking and bus services. 2010 taxes cheap 1099g form w 2   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. 2010 taxes cheap 1099g form w 2 It also operates, as an insubstantial part of its activities, a park and shop plan. 2010 taxes cheap 1099g form w 2   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. 2010 taxes cheap 1099g form w 2 The merchants cannot offer free or discount parking or bus fares to their customers. 2010 taxes cheap 1099g form w 2   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. 2010 taxes cheap 1099g form w 2 Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. 2010 taxes cheap 1099g form w 2   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. 2010 taxes cheap 1099g form w 2 That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. 2010 taxes cheap 1099g form w 2 This provides a particular service to individual members of the organization and does not further its exempt purpose. 2010 taxes cheap 1099g form w 2 Therefore, operating the park and shop plan is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Youth residence. 2010 taxes cheap 1099g form w 2   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. 2010 taxes cheap 1099g form w 2 The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. 2010 taxes cheap 1099g form w 2 The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. 2010 taxes cheap 1099g form w 2 The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. 2010 taxes cheap 1099g form w 2 Health club program. 2010 taxes cheap 1099g form w 2   An exempt charitable organization's purpose is to provide for the welfare of young people. 2010 taxes cheap 1099g form w 2 The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. 2010 taxes cheap 1099g form w 2 Nominal annual dues are charged for membership in the organization and use of the facilities. 2010 taxes cheap 1099g form w 2   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. 2010 taxes cheap 1099g form w 2 The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. 2010 taxes cheap 1099g form w 2   The health club program is in addition to the general physical fitness program of the organization. 2010 taxes cheap 1099g form w 2 Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Miniature golf course. 2010 taxes cheap 1099g form w 2   An exempt youth welfare organization operates a miniature golf course that is open to the general public. 2010 taxes cheap 1099g form w 2 The course, which is managed by salaried employees, is substantially similar to commercial courses. 2010 taxes cheap 1099g form w 2 The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. 2010 taxes cheap 1099g form w 2   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Sales of hearing aids. 2010 taxes cheap 1099g form w 2   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. 2010 taxes cheap 1099g form w 2 This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. 2010 taxes cheap 1099g form w 2 It is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Nonpatient laboratory testing. 2010 taxes cheap 1099g form w 2   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. 2010 taxes cheap 1099g form w 2 Selling endorsements. 2010 taxes cheap 1099g form w 2   An exempt scientific organization enjoys an excellent reputation in the field of biological research. 2010 taxes cheap 1099g form w 2 It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. 2010 taxes cheap 1099g form w 2 Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. 2010 taxes cheap 1099g form w 2 Accordingly, the sale of endorsements is an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Sponsoring entertainment events. 2010 taxes cheap 1099g form w 2   An exempt university has a regular faculty and a regularly enrolled student body. 2010 taxes cheap 1099g form w 2 During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. 2010 taxes cheap 1099g form w 2 Members of the general public also are admitted. 2010 taxes cheap 1099g form w 2 The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. 2010 taxes cheap 1099g form w 2 Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. 2010 taxes cheap 1099g form w 2 Therefore, the activity is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. 2010 taxes cheap 1099g form w 2 Volunteer workforce. 2010 taxes cheap 1099g form w 2   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Example 1. 2010 taxes cheap 1099g form w 2 A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Example 2. 2010 taxes cheap 1099g form w 2 A volunteer fire company conducts weekly public dances. 2010 taxes cheap 1099g form w 2 Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. 2010 taxes cheap 1099g form w 2 However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Convenience of members. 2010 taxes cheap 1099g form w 2   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Qualified sponsorship activities. 2010 taxes cheap 1099g form w 2   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. 2010 taxes cheap 1099g form w 2 Qualified sponsorship payment. 2010 taxes cheap 1099g form w 2   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. 2010 taxes cheap 1099g form w 2 “Use or acknowledgment” does not include advertising the sponsor's products or services. 2010 taxes cheap 1099g form w 2 The organization's activities include all its activities, whether or not related to its exempt purposes. 2010 taxes cheap 1099g form w 2   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. 2010 taxes cheap 1099g form w 2   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. 2010 taxes cheap 1099g form w 2 Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. 2010 taxes cheap 1099g form w 2 Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. 2010 taxes cheap 1099g form w 2   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. 2010 taxes cheap 1099g form w 2   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. 2010 taxes cheap 1099g form w 2 For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. 2010 taxes cheap 1099g form w 2 Advertising. 2010 taxes cheap 1099g form w 2   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. 2010 taxes cheap 1099g form w 2 For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. 2010 taxes cheap 1099g form w 2   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. 2010 taxes cheap 1099g form w 2   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. 2010 taxes cheap 1099g form w 2 In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. 2010 taxes cheap 1099g form w 2 Exception for contingent payments. 2010 taxes cheap 1099g form w 2   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. 2010 taxes cheap 1099g form w 2 However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. 2010 taxes cheap 1099g form w 2 Exception for periodicals. 2010 taxes cheap 1099g form w 2   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. 2010 taxes cheap 1099g form w 2 For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. 2010 taxes cheap 1099g form w 2 It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). 2010 taxes cheap 1099g form w 2   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. 2010 taxes cheap 1099g form w 2 See Sales of advertising space under Examples, earlier in this chapter. 2010 taxes cheap 1099g form w 2 Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. 2010 taxes cheap 1099g form w 2 Exception for conventions and trade shows. 2010 taxes cheap 1099g form w 2   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. 2010 taxes cheap 1099g form w 2 The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. 2010 taxes cheap 1099g form w 2 Selling donated merchandise. 2010 taxes cheap 1099g form w 2   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Employee association sales. 2010 taxes cheap 1099g form w 2   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. 2010 taxes cheap 1099g form w 2 This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. 2010 taxes cheap 1099g form w 2 Bingo games. 2010 taxes cheap 1099g form w 2   Certain bingo games are not included in the term “unrelated trade or business. 2010 taxes cheap 1099g form w 2 ” To qualify for this exclusion, the bingo game must meet the following requirements. 2010 taxes cheap 1099g form w 2 It meets the legal definition of bingo. 2010 taxes cheap 1099g form w 2 It is legal where it is played. 2010 taxes cheap 1099g form w 2 It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. 2010 taxes cheap 1099g form w 2 Legal definition. 2010 taxes cheap 1099g form w 2   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. 2010 taxes cheap 1099g form w 2   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. 2010 taxes cheap 1099g form w 2 For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. 2010 taxes cheap 1099g form w 2 Legal where played. 2010 taxes cheap 1099g form w 2   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. 2010 taxes cheap 1099g form w 2 The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. 2010 taxes cheap 1099g form w 2 No for-profit games where played. 2010 taxes cheap 1099g form w 2   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. 2010 taxes cheap 1099g form w 2 Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. 2010 taxes cheap 1099g form w 2 Example. 2010 taxes cheap 1099g form w 2 Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. 2010 taxes cheap 1099g form w 2 In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. 2010 taxes cheap 1099g form w 2 Several for-profit organizations conduct nightly games. 2010 taxes cheap 1099g form w 2 Y conducts weekly bingo games in city S, while X conducts weekly games in county R. 2010 taxes cheap 1099g form w 2 Since state law confines the for-profit organizations to city S, local jurisdiction controls. 2010 taxes cheap 1099g form w 2 Y's bingo games conducted in city S are an unrelated trade or business. 2010 taxes cheap 1099g form w 2 However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 Gambling activities other than bingo. 2010 taxes cheap 1099g form w 2   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. 2010 taxes cheap 1099g form w 2 Pole rentals. 2010 taxes cheap 1099g form w 2   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). 2010 taxes cheap 1099g form w 2 A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. 2010 taxes cheap 1099g form w 2 For this purpose, the term rental includes any sale of the right to use the pole (or other structure). 2010 taxes cheap 1099g form w 2 Distribution of low cost articles. 2010 taxes cheap 1099g form w 2   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. 2010 taxes cheap 1099g form w 2 This applies to organizations described in section 501 that are eligible to receive charitable contributions. 2010 taxes cheap 1099g form w 2   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. 2010 taxes cheap 1099g form w 2   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. 2010 taxes cheap 1099g form w 2 The maximum cost of a low cost article is $9. 2010 taxes cheap 1099g form w 2 70 for 2011. 2010 taxes cheap 1099g form w 2 The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. 2010 taxes cheap 1099g form w 2 Exchange or rental of member lists. 2010 taxes cheap 1099g form w 2   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. 2010 taxes cheap 1099g form w 2 Hospital services. 2010 taxes cheap 1099g form w 2   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. 2010 taxes cheap 1099g form w 2 This exclusion applies only to services described in section 501(e)(1)(A). 2010 taxes cheap 1099g form w 2 Public entertainment activity. 2010 taxes cheap 1099g form w 2   An unrelated trade or business does not include a qualified public entertainment activity. 2010 taxes cheap 1099g form w 2 A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. 2010 taxes cheap 1099g form w 2   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. 2010 taxes cheap 1099g form w 2   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. 2010 taxes cheap 1099g form w 2 Its conducting qualified public entertainment activities will not affect determination of its exempt status. 2010 taxes cheap 1099g form w 2 Convention or trade show activity. 2010 taxes cheap 1099g form w 2   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. 2010 taxes cheap 1099g form w 2   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. 2010 taxes cheap 1099g form w 2   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). 2010 taxes cheap 1099g form w 2 The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. 2010 taxes cheap 1099g form w 2   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. 2010 taxes cheap 1099g form w 2 For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. 2010 taxes cheap 1099g form w 2    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. 2010 taxes cheap 1099g form w 2 The trade show itself must be a qualified convention and trade show activity. 2010 taxes cheap 1099g form w 2 The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. 2010 taxes cheap 1099g form w 2 Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. 2010 taxes cheap 1099g form w 2 Prev  Up  Next   Home   More Online Publications
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Surplus Federal Property Sales

GSA helps federal agencies dispose of unneeded property by selling directly to the public. It sells personal property, real estate, and vehicles to the public through online auctions.

Contact the Agency or Department

Website: Surplus Federal Property Sales(GSA online auctions)

Address: 1800 F St., NW
Washington, DC 20405

Toll-free: 1-866-333-7472

The 2010 Taxes Cheap 1099g Form W 2

2010 taxes cheap 1099g form w 2 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2010 taxes cheap 1099g form w 2 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 2010 taxes cheap 1099g form w 2 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2010 taxes cheap 1099g form w 2 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2010 taxes cheap 1099g form w 2 60 day rule, Time limit for making a rollover contribution. 2010 taxes cheap 1099g form w 2 70 rule, Age 70½ rule. 2010 taxes cheap 1099g form w 2 , Nonresident alien spouse. 2010 taxes cheap 1099g form w 2 A Abandonment of home, Abandonment. 2010 taxes cheap 1099g form w 2 Abortion Deductibility as medical expense, Table 21-1. 2010 taxes cheap 1099g form w 2 Medical and Dental Expenses Checklist. 2010 taxes cheap 1099g form w 2 See Publication 502 for more information about these and other expenses. 2010 taxes cheap 1099g form w 2 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2010 taxes cheap 1099g form w 2 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2010 taxes cheap 1099g form w 2 S. 2010 taxes cheap 1099g form w 2 ) (see also Foreign employment) Absence, temporary, Temporary absences. 2010 taxes cheap 1099g form w 2 , Temporary absences. 2010 taxes cheap 1099g form w 2 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2010 taxes cheap 1099g form w 2 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2010 taxes cheap 1099g form w 2 Long-term care, Long-term care coverage. 2010 taxes cheap 1099g form w 2 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2010 taxes cheap 1099g form w 2 Accidents, car, Deductible losses. 2010 taxes cheap 1099g form w 2 Value determination, Car value. 2010 taxes cheap 1099g form w 2 Willful negligence or intentional act as cause, Nondeductible losses. 2010 taxes cheap 1099g form w 2 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2010 taxes cheap 1099g form w 2 Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 2010 taxes cheap 1099g form w 2 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2010 taxes cheap 1099g form w 2 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2010 taxes cheap 1099g form w 2 Fiscal year, Accounting Periods, Fiscal year taxpayers. 2010 taxes cheap 1099g form w 2 , Fiscal Years Fringe benefits, Accounting period. 2010 taxes cheap 1099g form w 2 Accrual method taxpayers, Accrual method. 2010 taxes cheap 1099g form w 2 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2010 taxes cheap 1099g form w 2 Accumulation distribution of trusts Tax on, Other taxes. 2010 taxes cheap 1099g form w 2 Accuracy-related penalties, Accuracy-related penalty. 2010 taxes cheap 1099g form w 2 Acknowledgment, Acknowledgment. 2010 taxes cheap 1099g form w 2 Activities not for profit, Activity not for profit. 2010 taxes cheap 1099g form w 2 Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2010 taxes cheap 1099g form w 2 P. 2010 taxes cheap 1099g form w 2 O. 2010 taxes cheap 1099g form w 2 box, P. 2010 taxes cheap 1099g form w 2 O. 2010 taxes cheap 1099g form w 2 box. 2010 taxes cheap 1099g form w 2 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2010 taxes cheap 1099g form w 2 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2010 taxes cheap 1099g form w 2 Easements, Easements. 2010 taxes cheap 1099g form w 2 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2010 taxes cheap 1099g form w 2 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2010 taxes cheap 1099g form w 2 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2010 taxes cheap 1099g form w 2 Sales of property, Adjusted basis. 2010 taxes cheap 1099g form w 2 Section 179 deduction, Depreciation and section 179 deduction. 2010 taxes cheap 1099g form w 2 Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 2010 taxes cheap 1099g form w 2 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 2010 taxes cheap 1099g form w 2 , Adopted child. 2010 taxes cheap 1099g form w 2 , Adopted child. 2010 taxes cheap 1099g form w 2 , Taxpayer identification numbers for adoptees. 2010 taxes cheap 1099g form w 2 Earned income credit, Adopted child. 2010 taxes cheap 1099g form w 2 Adoption, Adoption Credit, Child with special needs. 2010 taxes cheap 1099g form w 2 ATIN, Adoption taxpayer identification number (ATIN). 2010 taxes cheap 1099g form w 2 , Adoption taxpayer identification number (ATIN). 2010 taxes cheap 1099g form w 2 Child tax credit, Adopted child. 2010 taxes cheap 1099g form w 2 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 2010 taxes cheap 1099g form w 2 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 2010 taxes cheap 1099g form w 2 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 2010 taxes cheap 1099g form w 2 No charitable deduction for, Personal Expenses Foreign child, Foreign child. 2010 taxes cheap 1099g form w 2 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2010 taxes cheap 1099g form w 2 , Taxpayer identification numbers for aliens. 2010 taxes cheap 1099g form w 2 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 2010 taxes cheap 1099g form w 2 Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 2010 taxes cheap 1099g form w 2 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 2010 taxes cheap 1099g form w 2 Distribution prior to age 59, Age 59½ rule. 2010 taxes cheap 1099g form w 2 Distribution required at age 70, IRA owners. 2010 taxes cheap 1099g form w 2 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 2010 taxes cheap 1099g form w 2 Retirement plan recipients over age 75, Who must use the General Rule. 2010 taxes cheap 1099g form w 2 Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 2010 taxes cheap 1099g form w 2 (see also Fiduciaries) Income paid to, Payment to an agent. 2010 taxes cheap 1099g form w 2 Signing return, When someone can sign for you. 2010 taxes cheap 1099g form w 2 AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2010 taxes cheap 1099g form w 2 Airline club dues Not entertainment expenses, Club dues and membership fees. 2010 taxes cheap 1099g form w 2 Airplanes, donations of, Cars, boats, and airplanes. 2010 taxes cheap 1099g form w 2 Airport transportation Business-related travel expense, Table 26-1. 2010 taxes cheap 1099g form w 2 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2010 taxes cheap 1099g form w 2 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2010 taxes cheap 1099g form w 2 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 2010 taxes cheap 1099g form w 2 Child's dividends, Child's Alaska Permanent Fund dividends. 2010 taxes cheap 1099g form w 2 Income from, You can use Form 1040EZ if all of the following apply. 2010 taxes cheap 1099g form w 2 , You can use Form 1040A if all of the following apply. 2010 taxes cheap 1099g form w 2 , Alaska Permanent Fund dividends. 2010 taxes cheap 1099g form w 2 Investment income not to include, Investment income. 2010 taxes cheap 1099g form w 2 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 2010 taxes cheap 1099g form w 2 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2010 taxes cheap 1099g form w 2 Medical and Dental Expenses Checklist. 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Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2010 taxes cheap 1099g form w 2 Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 2010 taxes cheap 1099g form w 2 Basis of purchase, Bargain purchases. 2010 taxes cheap 1099g form w 2 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2010 taxes cheap 1099g form w 2 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2010 taxes cheap 1099g form w 2 Bargain purchases, Bargain purchases. 2010 taxes cheap 1099g form w 2 Bonds, Stocks and Bonds, Bond premium. 2010 taxes cheap 1099g form w 2 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2010 taxes cheap 1099g form w 2 , Partly taxable. 2010 taxes cheap 1099g form w 2 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2010 taxes cheap 1099g form w 2 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2010 taxes cheap 1099g form w 2 Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2010 taxes cheap 1099g form w 2 , No gain or loss. 2010 taxes cheap 1099g form w 2 Points not to be included, Settlement costs. 2010 taxes cheap 1099g form w 2 , Points. 2010 taxes cheap 1099g form w 2 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2010 taxes cheap 1099g form w 2 Stock or stock rights, Basis. 2010 taxes cheap 1099g form w 2 Tax-exempt obligations Bonds, 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cheap 1099g form w 2 Bona fide business purpose Travel expenses, Bona fide business purpose. 2010 taxes cheap 1099g form w 2 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2010 taxes cheap 1099g form w 2 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2010 taxes cheap 1099g form w 2 Convertible bonds, Convertible stocks and bonds. 2010 taxes cheap 1099g form w 2 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2010 taxes cheap 1099g form w 2 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2010 taxes cheap 1099g form w 2 Retirement of, Retirement bonds. 2010 taxes cheap 1099g form w 2 , Redemption or retirement of bonds. 2010 taxes cheap 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parent's tax rate, Step 2. 2010 taxes cheap 1099g form w 2 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2010 taxes cheap 1099g form w 2 Unearned income of, Tax on unearned income of certain children. 2010 taxes cheap 1099g form w 2 Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 2010 taxes cheap 1099g form w 2 Unearned income defined, Unearned income defined. 2010 taxes cheap 1099g form w 2 Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 2010 taxes cheap 1099g form w 2 Churches, temples, etc. 2010 taxes cheap 1099g form w 2 Charitable contributions to, Examples. 2010 taxes cheap 1099g form w 2 , Table 24-1. 2010 taxes cheap 1099g form w 2 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2010 taxes cheap 1099g form w 2 Citizen or resident test, Citizen or Resident Test Citizens outside U. 2010 taxes cheap 1099g form w 2 S. 2010 taxes cheap 1099g form w 2 Business travel outside U. 2010 taxes cheap 1099g form w 2 S. 2010 taxes cheap 1099g form w 2 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2010 taxes cheap 1099g form w 2 Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2010 taxes cheap 1099g form w 2 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2010 taxes cheap 1099g form w 2 S. 2010 taxes cheap 1099g form w 2 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2010 taxes cheap 1099g form w 2 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2010 taxes cheap 1099g form w 2 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2010 taxes cheap 1099g form w 2 Civil service retirement benefits, Civil service retirement benefits. 2010 taxes cheap 1099g form w 2 Civil suits, Court awards and damages. 2010 taxes cheap 1099g form w 2 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2010 taxes cheap 1099g form w 2 Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to 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deterioration. 2010 taxes cheap 1099g form w 2 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2010 taxes cheap 1099g form w 2 Used clothing, charitable deduction for fair market value, Used clothing and household items. 2010 taxes cheap 1099g form w 2 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2010 taxes cheap 1099g form w 2 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2010 taxes cheap 1099g form w 2 Coal and iron ore, Coal and iron ore. 2010 taxes cheap 1099g form w 2 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2010 taxes cheap 1099g form w 2 Gains or losses from sale or trade of, Investment interest deducted. 2010 taxes cheap 1099g form w 2 IRA investment in, Investment in Collectibles, Exception. 2010 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dental expenses, Community property states. 2010 taxes cheap 1099g form w 2 Commuting expenses, Commuting expenses. 2010 taxes cheap 1099g form w 2 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2010 taxes cheap 1099g form w 2 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? 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of a controlled corporation. 2010 taxes cheap 1099g form w 2 Related party transactions, Losses on sales or trades of property. 2010 taxes cheap 1099g form w 2 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2010 taxes cheap 1099g form w 2 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2010 taxes cheap 1099g form w 2 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2010 taxes cheap 1099g form w 2 Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 2010 taxes cheap 1099g form w 2 Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2010 taxes cheap 1099g 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about these and other expenses. 2010 taxes cheap 1099g form w 2 Cosmetics Not deductible as medical expense, Table 21-1. 2010 taxes cheap 1099g form w 2 Medical and Dental Expenses Checklist. 2010 taxes cheap 1099g form w 2 See Publication 502 for more information about these and other expenses. 2010 taxes cheap 1099g form w 2 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2010 taxes cheap 1099g form w 2 , Partly taxable. 2010 taxes cheap 1099g form w 2 Cost-of-living allowances, Government cost-of-living allowances. 2010 taxes cheap 1099g form w 2 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2010 taxes cheap 1099g form w 2 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2010 taxes cheap 1099g form w 2 Entertainment expense deduction not allowed, Club dues and membership fees. 2010 taxes cheap 1099g form w 2 Coupon 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