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Financial and Strategic Management for Nonprofit Organizations, Fourth Edition by Herrington J. Bryce

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Chapter 10 Entrepreneurial Revenues Unrelated to Mission

All business income by a nonprofit must be classified and reported as either related or unrelated to its mission. These treatments follow strict guidelines by the IRS and may have tax consequences and affect the calculation of what constitutes public support within the 501(c)(3) as described in Chapter 4. This chapter looks at the tax consequences with respect to all types of business income: sales, royalties, dividends, capital gains, rental, and dividends. It begins with understanding the sources and importance of unrelated business income, and how these fit into the corporate structure of the nonprofit for effectiveness.

The principal motive for the taxation of nonprofit business income ...

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