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Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by a tax-exempt 26 USCA 501 organization that is not related to the tax-exempt purpose of that organization. ==Requirements== For most organizations, a business activity generates unrelated business income subject to taxation if: #It is a trade or business, #It is regularly carried on, and #It is not substantially related to furthering the exempt purpose of the organization. 〔(【引用サイトリンク】title= Publication 598: Tax on Unrelated Business Income of Exempt Organizations )〕〔(【引用サイトリンク】title= Unrelated Business Income Defined )〕 A trade or business includes the selling of goods or services.〔(【引用サイトリンク】work= Internal Revenue Service )〕 An activity is regularly carried on if it occurs with a frequency and continuity, similar to what a commercial entity would do if performed the same activity.〔(【引用サイトリンク】work= Internal Revenue Service )〕 An activity is substantially related to furthering the exempt purpose of the organization if the activity contributes importantly to accomplishing the organization's purpose, other than for the sake of producing the income itself.〔(【引用サイトリンク】work= Internal Revenue Service )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Unrelated Business Income Tax」の詳細全文を読む スポンサード リンク
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