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Taxslayer coupon code Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Taxslayer coupon code Tax questions. Taxslayer coupon code Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Taxslayer coupon code irs. Taxslayer coupon code gov/pub526. Taxslayer coupon code What's New Limit on itemized deductions. Taxslayer coupon code  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Taxslayer coupon code For more information and a worksheet, see the instructions for Schedule A (Form 1040). Taxslayer coupon code Reminders Disaster relief. Taxslayer coupon code  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Taxslayer coupon code However, you cannot deduct contributions earmarked for relief of a particular individual or family. Taxslayer coupon code Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Taxslayer coupon code You can also find more information on IRS. Taxslayer coupon code gov. Taxslayer coupon code Enter “disaster relief” in the search box. Taxslayer coupon code Photographs of missing children. Taxslayer coupon code  The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxslayer coupon code Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxslayer coupon code You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxslayer coupon code Introduction This publication explains how to claim a deduction for your charitable contributions. Taxslayer coupon code It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Taxslayer coupon code It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Taxslayer coupon code A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Taxslayer coupon code It is voluntary and is made without getting, or expecting to get, anything of equal value. 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Tax Relief for Victims of Tropical Storm Irene in Connecticut

E-file to Remain Open through Oct. 31 for Irene Victims

CT-2011-40, Sept. 6, 2011

WASHINGTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

 

Page Last Reviewed or Updated: 20-Feb-2014

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Taxslayer coupon code 3. Taxslayer coupon code   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Taxslayer coupon code Dual use of assets or facilities. Taxslayer coupon code Exploitation of exempt functions. Taxslayer coupon code ExamplesExceptions. Taxslayer coupon code Excluded Trade or Business ActivitiesQualified sponsorship payment. Taxslayer coupon code Advertising. Taxslayer coupon code Exception for contingent payments. Taxslayer coupon code Exception for periodicals. Taxslayer coupon code Exception for conventions and trade shows. Taxslayer coupon code Legal definition. Taxslayer coupon code Legal where played. Taxslayer coupon code No for-profit games where played. Taxslayer coupon code Unrelated business income. Taxslayer coupon code   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. Taxslayer coupon code   Certain trade or business activities are not treated as an unrelated trade or business. Taxslayer coupon code See Excluded Trade or Business Activities, later. Taxslayer coupon code Trade or business. Taxslayer coupon code   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Regularly conducted. Taxslayer coupon code   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. Taxslayer coupon code   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. Taxslayer coupon code The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Taxslayer coupon code However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Taxslayer coupon code Not substantially related. Taxslayer coupon code    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). Taxslayer coupon code Whether an activity contributes importantly depends in each case on the facts involved. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Taxslayer coupon code   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Taxslayer coupon code Selling of products of exempt functions. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Taxslayer coupon code , 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. Taxslayer coupon code Dual use of assets or facilities. Taxslayer coupon code   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. Taxslayer coupon code The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Taxslayer coupon code   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. Taxslayer coupon code The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Taxslayer coupon code 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. Taxslayer coupon code   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Taxslayer coupon code Exploitation of exempt functions. Taxslayer coupon code   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Taxslayer coupon code 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. Taxslayer coupon code Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Taxslayer coupon code   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Taxslayer coupon code 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. Taxslayer coupon code Sales commissions. Taxslayer coupon code   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. Taxslayer coupon code Artists' facilities. Taxslayer coupon code   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. Taxslayer coupon code These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Taxslayer coupon code Therefore, they are unrelated trades or businesses. Taxslayer coupon code Membership list sales. Taxslayer coupon code   An exempt educational organization regularly sells membership mailing lists to business firms. Taxslayer coupon code This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Taxslayer coupon code Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Taxslayer coupon code Hospital facilities. Taxslayer coupon code   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Taxslayer coupon code 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. Taxslayer coupon code The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Taxslayer coupon code   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. Taxslayer coupon code These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Taxslayer coupon code Book publishing. Taxslayer coupon code   An exempt organization engages primarily in activities that further its exempt purposes. Taxslayer coupon code It also owns the publication rights to a book that does not relate to any of its exempt purposes. Taxslayer coupon code 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. Taxslayer coupon code These activities constitute a trade or business regularly conducted. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code See Royalties under Exclusions in chapter 4. Taxslayer coupon code School handicraft shop. Taxslayer coupon code   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Taxslayer coupon code The students are paid a percentage of the sales price. Taxslayer coupon code In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Taxslayer coupon code The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Taxslayer coupon code Although many local participants are former students of the school, any qualified person may participate in the program. Taxslayer coupon code 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. Taxslayer coupon code School facilities. Taxslayer coupon code   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Taxslayer coupon code During the summer, the school operates a tennis club open to the general public. Taxslayer coupon code Employees of the school run the club, including collecting membership fees and scheduling court time. Taxslayer coupon code   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Taxslayer coupon code The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Taxslayer coupon code   In both situations, the exempt purpose is the advancement of education. Taxslayer coupon code Furnishing tennis facilities in the manner described does not further that exempt purpose. Taxslayer coupon code These activities are unrelated trades or businesses. Taxslayer coupon code 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. Taxslayer coupon code See Rents under Exclusions in chapter 4. Taxslayer coupon code Services provided with lease. Taxslayer coupon code   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Taxslayer coupon code Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Taxslayer coupon code It also provides dressing room, linen, and stadium security services for the professional team. Taxslayer coupon code   Leasing of the stadium is an unrelated trade or business. Taxslayer coupon code 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. Taxslayer coupon code Therefore, the income from this lease is rent from real property and unrelated business taxable income. Taxslayer coupon code Broadcasting rights. Taxslayer coupon code   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Taxslayer coupon code Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Taxslayer coupon code An athletic program is considered an integral part of the educational process of a university. Taxslayer coupon code   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Taxslayer coupon code 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. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Taxslayer coupon code Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Taxslayer coupon code Yearbook advertising. Taxslayer coupon code   An exempt organization receives income from the sale of advertising in its annual yearbook. Taxslayer coupon code 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. Taxslayer coupon code This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Taxslayer coupon code This advertising activity is an unrelated trade or business. Taxslayer coupon code Pet boarding and grooming services. Taxslayer coupon code   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. Taxslayer coupon code These activities do not contribute importantly to its purpose of preventing cruelty to animals. Taxslayer coupon code Museum eating facilities. Taxslayer coupon code   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Taxslayer coupon code 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. Taxslayer coupon code The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Taxslayer coupon code 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. Taxslayer coupon code Halfway house workshop. Taxslayer coupon code   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. Taxslayer coupon code The profits are applied to the operating costs of the halfway house. Taxslayer coupon code 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. Taxslayer coupon code Travel tour programs. Taxslayer coupon code   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. Taxslayer coupon code Example 1. Taxslayer coupon code A tax-exempt university alumni association provides a travel tour program for its members and their families. Taxslayer coupon code The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Taxslayer coupon code It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Taxslayer coupon code The organization provides an employee for each tour as a tour leader. Taxslayer coupon code There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Taxslayer coupon code By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Taxslayer coupon code 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. Taxslayer coupon code Therefore, the sale of the travel tours is an unrelated trade or business. Taxslayer coupon code Example 2. Taxslayer coupon code 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. Taxslayer coupon code These tours are conducted by teachers and others certified by the state board of education. Taxslayer coupon code 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. Taxslayer coupon code A tour's study program consists of instruction on subjects related to the location being visited on the tour. Taxslayer coupon code Each tour group brings along a library of material related to the subjects being studied on the tour. Taxslayer coupon code During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Taxslayer coupon code Examinations are given at the end of each tour. Taxslayer coupon code The state board of education awards academic credit for tour participation. Taxslayer coupon code Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Taxslayer coupon code Insurance programs. Taxslayer coupon code   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. Taxslayer coupon code Exceptions. Taxslayer coupon code   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. Taxslayer coupon code Magazine publishing. Taxslayer coupon code   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. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Taxslayer coupon code Directory of members. Taxslayer coupon code   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Taxslayer coupon code 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. Taxslayer coupon code The directory contains no commercial advertisement and is sold only to the organization's members. Taxslayer coupon code   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Taxslayer coupon code 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. Taxslayer coupon code The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Taxslayer coupon code This directory differs from the publication discussed next because of its noncommercial characteristics. Taxslayer coupon code Sales of advertising space. Taxslayer coupon code   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Taxslayer coupon code The journal is distributed without charge, mainly to the organization's members. Taxslayer coupon code   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Taxslayer coupon code Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Taxslayer coupon code A business firm identified in a separate space is further identified in an Index of Advertisers. Taxslayer coupon code   The organization solicits advertising by personal contacts. Taxslayer coupon code Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Taxslayer coupon code The organization also solicits advertising in form letters appealing for corporate and personal contributions. Taxslayer coupon code   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Taxslayer coupon code Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Taxslayer coupon code 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. Taxslayer coupon code However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Taxslayer coupon code In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code However, the purchaser of a listing cannot expect more than an inconsequential benefit. Taxslayer coupon code Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Taxslayer coupon code Publishing legal notices. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code The state designated the bar association's journal as the place to publish the required notices. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Therefore, the advertising income is unrelated trade or business income. Taxslayer coupon code   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. Taxslayer coupon code This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Taxslayer coupon code Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Taxslayer coupon code Museum greeting card sales. Taxslayer coupon code    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Taxslayer coupon code 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. Taxslayer coupon code The cards contain appropriate greetings and are personalized on request. Taxslayer coupon code   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Taxslayer coupon code It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Taxslayer coupon code As a result, a large number of cards are sold at a significant profit. Taxslayer coupon code   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Taxslayer coupon code 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. Taxslayer coupon code The cards may encourage more people to visit the museum itself to share in its educational programs. Taxslayer coupon code 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. Taxslayer coupon code Therefore, these sales activities are not an unrelated trade or business. Taxslayer coupon code Museum shop. Taxslayer coupon code   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. Taxslayer coupon code   The shop also rents originals or reproductions of paintings contained in its collection. Taxslayer coupon code 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. Taxslayer coupon code   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Taxslayer coupon code   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. Taxslayer coupon code The same is true for the sale of literature relating to art. Taxslayer coupon code Therefore, these sales activities are not an unrelated trade or business. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code 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. Taxslayer coupon code Therefore, these sales are an unrelated trade or business. Taxslayer coupon code Business league's parking and bus services. Taxslayer coupon code   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. Taxslayer coupon code It also operates, as an insubstantial part of its activities, a park and shop plan. Taxslayer coupon code   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Taxslayer coupon code The merchants cannot offer free or discount parking or bus fares to their customers. Taxslayer coupon code   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Taxslayer coupon code Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Taxslayer coupon code   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. Taxslayer coupon code That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Taxslayer coupon code   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Taxslayer coupon code This provides a particular service to individual members of the organization and does not further its exempt purpose. Taxslayer coupon code Therefore, operating the park and shop plan is an unrelated trade or business. Taxslayer coupon code Youth residence. Taxslayer coupon code   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Taxslayer coupon code 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. Taxslayer coupon code 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. Taxslayer coupon code The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Taxslayer coupon code Health club program. Taxslayer coupon code   An exempt charitable organization's purpose is to provide for the welfare of young people. Taxslayer coupon code 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. Taxslayer coupon code Nominal annual dues are charged for membership in the organization and use of the facilities. Taxslayer coupon code   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Taxslayer coupon code 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. Taxslayer coupon code   The health club program is in addition to the general physical fitness program of the organization. Taxslayer coupon code Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Taxslayer coupon code Miniature golf course. Taxslayer coupon code   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Taxslayer coupon code The course, which is managed by salaried employees, is substantially similar to commercial courses. Taxslayer coupon code The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Taxslayer coupon code   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. Taxslayer coupon code Sales of hearing aids. Taxslayer coupon code   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Taxslayer coupon code 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. Taxslayer coupon code It is not an unrelated trade or business. Taxslayer coupon code Nonpatient laboratory testing. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Selling endorsements. Taxslayer coupon code   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Taxslayer coupon code It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Taxslayer coupon code Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Taxslayer coupon code Accordingly, the sale of endorsements is an unrelated trade or business. Taxslayer coupon code Sponsoring entertainment events. Taxslayer coupon code   An exempt university has a regular faculty and a regularly enrolled student body. Taxslayer coupon code 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. Taxslayer coupon code Members of the general public also are admitted. Taxslayer coupon code The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Taxslayer coupon code 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. Taxslayer coupon code Therefore, the activity is not an unrelated trade or business. Taxslayer coupon code Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Taxslayer coupon code Volunteer workforce. Taxslayer coupon code   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Taxslayer coupon code Example 1. Taxslayer coupon code 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. Taxslayer coupon code Example 2. Taxslayer coupon code A volunteer fire company conducts weekly public dances. Taxslayer coupon code 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. Taxslayer coupon code However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Taxslayer coupon code Convenience of members. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Qualified sponsorship activities. Taxslayer coupon code   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Taxslayer coupon code Qualified sponsorship payment. Taxslayer coupon code   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. Taxslayer coupon code “Use or acknowledgment” does not include advertising the sponsor's products or services. Taxslayer coupon code The organization's activities include all its activities, whether or not related to its exempt purposes. Taxslayer coupon code   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. Taxslayer coupon code   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. Taxslayer coupon code Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Taxslayer coupon code 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. Taxslayer coupon code Advertising. Taxslayer coupon code   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Taxslayer coupon code For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Taxslayer coupon code   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. Taxslayer coupon code   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Taxslayer coupon code 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. Taxslayer coupon code Exception for contingent payments. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Exception for periodicals. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code 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). Taxslayer coupon code   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. Taxslayer coupon code See Sales of advertising space under Examples, earlier in this chapter. Taxslayer coupon code Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Taxslayer coupon code Exception for conventions and trade shows. Taxslayer coupon code   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Taxslayer coupon code 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. Taxslayer coupon code Selling donated merchandise. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Employee association sales. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code Bingo games. Taxslayer coupon code   Certain bingo games are not included in the term “unrelated trade or business. Taxslayer coupon code ” To qualify for this exclusion, the bingo game must meet the following requirements. Taxslayer coupon code It meets the legal definition of bingo. Taxslayer coupon code It is legal where it is played. Taxslayer coupon code It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Taxslayer coupon code Legal definition. Taxslayer coupon code   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. Taxslayer coupon code   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Taxslayer coupon code 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. Taxslayer coupon code Legal where played. Taxslayer coupon code   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Taxslayer coupon code 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. Taxslayer coupon code No for-profit games where played. Taxslayer coupon code   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Taxslayer coupon code Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Taxslayer coupon code Example. Taxslayer coupon code 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. Taxslayer coupon code In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Taxslayer coupon code Several for-profit organizations conduct nightly games. Taxslayer coupon code Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Taxslayer coupon code Since state law confines the for-profit organizations to city S, local jurisdiction controls. Taxslayer coupon code Y's bingo games conducted in city S are an unrelated trade or business. Taxslayer coupon code However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Taxslayer coupon code Gambling activities other than bingo. Taxslayer coupon code   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. Taxslayer coupon code Pole rentals. Taxslayer coupon code   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). Taxslayer coupon code 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. Taxslayer coupon code For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Taxslayer coupon code Distribution of low cost articles. Taxslayer coupon code   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Taxslayer coupon code This applies to organizations described in section 501 that are eligible to receive charitable contributions. Taxslayer coupon code   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. Taxslayer coupon code   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. Taxslayer coupon code The maximum cost of a low cost article is $9. Taxslayer coupon code 70 for 2011. Taxslayer coupon code The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Taxslayer coupon code Exchange or rental of member lists. Taxslayer coupon code   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. Taxslayer coupon code Hospital services. Taxslayer coupon code   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. Taxslayer coupon code This exclusion applies only to services described in section 501(e)(1)(A). Taxslayer coupon code Public entertainment activity. Taxslayer coupon code   An unrelated trade or business does not include a qualified public entertainment activity. Taxslayer coupon code 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. Taxslayer coupon code   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. Taxslayer coupon code   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. Taxslayer coupon code Its conducting qualified public entertainment activities will not affect determination of its exempt status. Taxslayer coupon code Convention or trade show activity. Taxslayer coupon code   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Taxslayer coupon code   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. Taxslayer coupon code   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Taxslayer coupon code The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Taxslayer coupon code   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. Taxslayer coupon code 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. Taxslayer coupon code    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. Taxslayer coupon code The trade show itself must be a qualified convention and trade show activity. Taxslayer coupon code 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. Taxslayer coupon code 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. Taxslayer coupon code Prev  Up  Next   Home   More Online Publications