The Unrelated Business Income Tax (UBIT)

Exceptions to the Unrelated Business Income Tax for Non-Profit Organizations

Although tax exempt, a non-profit organization still may be liable for tax on
unrelated business income. Tax-exempt organizations are not exempt from certain taxes if they engage in a trade or business which is (1) regularly carried on and (2) unrelated to the exempt purpose of the organization.

Our Attorneys Advise Non-Profits on UBIT

Managers of non-profit organizations often require advice and assistance in distinguishing taxable from nontaxable income, and designing means to avoid unrelated business taxable income. Copilevitz & Canter, LLC, is a Washington, D.C. and Kansas City law firm dedicated solely to counsel and representation of NPOs.

Our attorneys welcome the opportunity to advise and assist your non-profit on any issues related to non-profit organizations and unrelated taxable income and exceptions.

Exceptions to UBIT

There are a number of exceptions to the unrelated business income tax ("UBIT"). We help our clients understand what is UBIT and how programs can be developed so they either will not be exposed to UBIT or will qualify for one of the statutory exceptions.

Contact a Law Firm With Experience and Specialized Knowledge

We at Copilevitz & Canter, LLC, invite your inquiry on legal issues pertaining to non-profits. Call or e-mail us to discuss your organization's goals and concerns.