If not structured properly, the impact of unrelated business taxable income will adversely affect the organization's cashflow.
What does UBTI stand for?
UBTI stands for Unrelated Business Taxable Income
This definition appears very frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
- Uintah Basin Telecommunications Association, Inc. (Utah)
- Uniform Business Trust Act (now Uniform Statutory Trust Act)
- Union Bible Training Center (Mongolia)
- United Brain Tumour Campaign (UK)
- Urinary Bladder Transitional Epithelium
- UNISA Broad Transformation Forum
- Upstream Binding Transcription Factor
- UBA Technology, Inc (stock symbol)
- Ultimate Baseball the Game
- University of Benin Teaching Hospital
- Utah Biomedical Test Laboratory
- Unincorporated Business Trust Organization (common law trust)
- University of Ballarat Technology Park (Ballarat, Australia)
- Underwear by the Roadside (book)
- Uganda Blood Transfusion Service
- Universal Business Transaction System
- Unilateral Blunt Testicular Trauma
- Ubon Ratchathani University (Thailand)
- Ugly But Useful (golf; poor shot that ends up being good)
- Unified Biostatistical Utility
Samples in periodicals archive:
If the advertiser, which is the person paying the organization for advertising space, does not expect to receive more than a "negligible commercial benefit," no unrelated business taxable income is recognized as the income is treated as a qualified sponsorship.
The letter ruling refers to Section 512 (b) (1) of the Internal Revenue Code, which excludes from unrelated business taxable income dividend and interest, among other items.
The loss enters into the computation of unrelated business taxable income, and may be used to offset other unrelated business income.
513(i) exclusion from unrelated business taxable income apply to all revenue received from corporate sponsorship arrangements.
He will advise clients on a broad range of federal, state and local matters, including structuring business and investment transactions such as corporate and partnership formations and business reorganizations; the formation of tax-exempt entities, as well as other issues affecting tax-exempt organizations, especially matters involving unrelated business taxable income and investments; and estate and gift tax planning.