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Free Internet Tax FilingFree internet tax filing 1. Free internet tax filing Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Free internet tax filing These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Free internet tax filing In addition, the following are subject to the tax on unrelated business income. Free internet tax filing Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Free internet tax filing State and municipal colleges and universities. Free internet tax filing Qualified state tuition programs. Free internet tax filing Medical savings accounts (MSAs) described in section 220(d). Free internet tax filing Coverdell savings accounts described in section 530. Free internet tax filing U. Free internet tax filing S. Free internet tax filing instrumentalities. Free internet tax filing A corporation that is a U. Free internet tax filing S. Free internet tax filing instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Free internet tax filing Colleges and universities. Free internet tax filing Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Free internet tax filing As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Free internet tax filing The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Free internet tax filing It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Free internet tax filing If the business activity is unrelated, the income in both instances will be subject to the tax. Free internet tax filing If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Free internet tax filing Title-holding corporations. Free internet tax filing When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Free internet tax filing Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Free internet tax filing However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Free internet tax filing Example. Free internet tax filing X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Free internet tax filing During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Free internet tax filing X also receives $100,000 from source N, which is not related to A's exempt function. Free internet tax filing X and A file a consolidated return for the tax year. Free internet tax filing X has unrelated business income of $100,000. Free internet tax filing Prev Up Next Home More Online Publications
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The Fish and Wildlife Service works to conserve, protect and enhance fish, wildlife and plants and their habitats.