Exempt Organizations Technical Guide›TG 48: Unrelated Business Income Tax›Table of Contents
I. Overview
Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax · 2026-10-03 edition · updated 2026-10-04 · United States
(1) This guide provides information on unrelated business income (UBI) and
unrelated business income tax (UBIT). The unrelated business income tax provisions are found in Sections 511 through 515.
a. Section 511, Imposition of tax on unrelated business income of charitable,
etc., organizations.
b. Section 512, Unrelated business taxable income.
c. Section 513, Unrelated trade or business.
d. Section 514, Unrelated debt-financed income.
e. Section 515, Taxes of foreign countries and possessions of the United
States.
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