Unrelated Business Activities

§ 24.2 Definition of Trade or Business

(a) General Principles

*(b) Requirement of Profit Motive

(c) Factor of Competition

(g) Nonbusiness Activities

(h) Real Estate Development Activities

*(j) Concept of Investment Plus

§ 24.3 Definition of Regularly Carried On

(c) Fundraising and Similar Activities

(d) Preparatory Time

§ 24.4 Definition of Substantially Related

(f) Related Business Activities

*(g) Unrelated Business Activities

§ 24.5 Contemporary Applications of Unrelated Business Rules

(a) Educational Institutions

(b) Health Care Providers (v-1) Administrative Services

(e) Business Leagues

(h) Advertising

(i) Fundraising

(k) Provision of Services

(l) Sales of Merchandise

*(q) Other Organizations' Exempt Functions

§ 24.6 Modifications

*(a) Passive Income in General

*(b) Dividends

*(i) General Rules

(ii) Controlled Foreign Corporation Income

(g) Royalties

(h) Rent

*(n) Foreign Source Income

§ 24.7 Exceptions

*(j) Low-Cost Articles

*(k) Mailing Lists

*(l) Associate Member Dues

*(m) Small Business Corporations Rules

24.10 Special Rules

§ 24.12 Unrelated Debt-Financed Income

(b) Debt-Financed Property

(c) Acquisition Indebtedness

(d) Exempt Function Borrowing (New)

24.14 Deduction Rules

24.15 College and University Compliance Project


(a) General Principles

p. 637, n. 34. Insert following existing text:

The sweep of this definition reflects a much earlier observation by the Supreme Court ...

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