What is unrelated business taxable income in Form 990?
2.6k views | Last modified 7/4/2022 6:42:29 AM EST

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

Unrelated business taxable income is the income produced by tax-exempt organizations through activities unrelated to the organization's primary tax-exempt purposes. 
 
For example, if a school generates income through activities unrelated to an educational purpose, the income will be considered an unrelated business taxable income.
 
An organization must file a Form 990-T if the gross unrelated business taxable income is $1000 or more. If an organization fails to do so, it must provide the IRS with a reasonable explanation on an attached Schedule O.

Was this helpful? Yes No

Sign Up for a
FREE ExpressTaxExempt Account!

Register Now

Returning User? Sign in

Couldn't find what you
are looking for?

Contact Us

(704) 839-2321 [email protected]