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Free State Tax Efile
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Free State Tax Efile
Free state tax efile 1. Free state tax efile 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 state tax efile 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 state tax efile In addition, the following are subject to the tax on unrelated business income. Free state tax efile 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 state tax efile State and municipal colleges and universities. Free state tax efile Qualified state tuition programs. Free state tax efile Medical savings accounts (MSAs) described in section 220(d). Free state tax efile Coverdell savings accounts described in section 530. Free state tax efile U. Free state tax efile S. Free state tax efile instrumentalities. Free state tax efile A corporation that is a U. Free state tax efile S. Free state tax efile 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 state tax efile Colleges and universities. Free state tax efile 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 state tax efile 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 state tax efile 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 state tax efile It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Free state tax efile If the business activity is unrelated, the income in both instances will be subject to the tax. Free state tax efile 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 state tax efile Title-holding corporations. Free state tax efile 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 state tax efile 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 state tax efile However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Free state tax efile Example. Free state tax efile X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Free state tax efile During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Free state tax efile X also receives $100,000 from source N, which is not related to A's exempt function. Free state tax efile X and A file a consolidated return for the tax year. Free state tax efile X has unrelated business income of $100,000. Free state tax efile Prev Up Next Home More Online Publications
Justification for an Exception to Fair Opportunity
Page Last Reviewed or Updated: 09-Sep-2013
The Free State Tax Efile
Free state tax efile Publication 936 - Additional Material Prev Up Next Home More Online Publications