Chapter 3: Common Unrelated Business Income Activities

3.1 BOOKSTORE OPERATIONS

3.2 DORMITORY RENTALS

3.3 ADVERTISING INCOME

(a) Background
(b) General Unrelated Business Income Tax Rules
(c) Income and Expense Calculations

3.4 CORPORATE SPONSORSHIP PAYMENTS

(a) History of the Provision
(b) The Corporate Sponsorship Rules
(c) Exclusivity Arrangements
(d) Examples

3.5 HOTEL AND RESTAURANT OPERATIONS

3.6 TRAVEL TOURS

(a) Application of the Royalty Exclusion
(b) Mandatory Travel Tour “Contributions”
(c) Room and Board Provided to Employees

3.7 OPERATION OF PARKING LOTS

3.8 PARTICIPATION IN PARTNERSHIPS|

3.9 PROFESSIONAL ENTERTAINMENT EVENTS

3.10 USE OF RECREATIONAL FACILITIES BY THE GENERAL PUBLIC

3.11 SUMMER SPORTS CAMPS

3.12 PUBLISHING ACTIVITIES

3.13 AFFINITY CREDIT CARDS

3.14 SALE, RENTAL, OR EXCHANGE OF MAILING LISTS

3.15 CONCESSION SALES

3.16 CATERING ACTIVITIES

3.17 TREATMENT OF ALUMNI

3.18 CONFERENCES, MEETINGS, AND TRAINING PROGRAMS

3.19 ATHLETIC EVENTS/TELEVISION AND BROADCAST RIGHTS

3.20 RETIREMENT HOMES

3.21 INTELLECTUAL PROPERTY ISSUES

3.22 INTERNET FUND-RAISING AND ADVERTISING ISSUES

3.23 OWNERSHIP OF S CORPORATION STOCK

3.24 SALE OF PRODUCTS DERIVED FROM CONDUCT OF RELATED ACTIVITY

3.25 BUSINESS INCUBATOR ACTIVITIES

3.26 PERFORMANCE OF SERVICES FOR THIRD PARTIES, INCLUDING OTHER NONPROFIT ENTITIES