What Is Unrelated Business Taxable Income (UBTI)?

What Is Unrelated Business Taxable Income (UBTI)?

HIGHER EDUCATION Unrelated Business Taxable Income Activities For Institutions of Higher Education Tori Ng Manager, CPA, MBA 08 October 2017 What is unrelated business taxable income (UBTI)? Per the Internal Revenue Code Section 512(a)(1), UBTI is “the gross income...