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I Need To File 2011 Tax Return

Irs1040ez FormHow To Do A Tax AmendmentHow Do I File An Amended Tax Return For 20101040ez Tax Form 2012H And R Block Amended Return10ez2010 Tax AmendmentTax Forms 2011 1040Mypay DfasFree Online State Tax FilingWhere Can I Get 2011 Tax FormsForm 1040nrIrs Forms 1040 Ez1040 InstructionsTaxes 2009Form 1040Amending A 2010 Tax Return2012 Tax FileStandard Deduction For Form 10401040ez Irs GovPa 1040x2010 Irs Form 1040Www HrblockEasy 1040Volunteer Income TaxState Tax Online FilingFree Income Tax ServiceTax Forms OnlineCan I Efile My 2011 TaxesAmended Return FormFile Amended Tax Return 2009MyfreetaxFile State Tax Return For FreeFile A 2011 Tax ReturnFree State Tax EfileCan I File State Taxes For FreeFederal Tax Form 2012Free File State Taxes OnlineAmendment FormI Need To File My 2012 Tax Return

I Need To File 2011 Tax Return

I need to file 2011 tax return Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. I need to file 2011 tax return irs. I need to file 2011 tax return gov/pub908. I need to file 2011 tax return What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. I need to file 2011 tax return  The Pension Protection Act of 2006, P. I need to file 2011 tax return L. I need to file 2011 tax return 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. I need to file 2011 tax return This provision was not extended for tax years beginning on or after January 1, 2010. I need to file 2011 tax return Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. I need to file 2011 tax return  Beginning June 24, 2011, the IRS clarified in T. I need to file 2011 tax return D. I need to file 2011 tax return 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. I need to file 2011 tax return The previous extension of time to file a bankruptcy estate return was 5 months. I need to file 2011 tax return Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. I need to file 2011 tax return  The changes to the U. I need to file 2011 tax return S. I need to file 2011 tax return Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. I need to file 2011 tax return Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. I need to file 2011 tax return Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. I need to file 2011 tax return In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. I need to file 2011 tax return Photographs of missing children. I need to file 2011 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. I need to file 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. I need to file 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. I need to file 2011 tax return Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. I need to file 2011 tax return Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. I need to file 2011 tax return If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. I need to file 2011 tax return This publication explains the basic federal income tax aspects of bankruptcy. I need to file 2011 tax return A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. I need to file 2011 tax return This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. I need to file 2011 tax return Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. I need to file 2011 tax return This filing creates the bankruptcy estate. I need to file 2011 tax return The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. I need to file 2011 tax return The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. I need to file 2011 tax return The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. I need to file 2011 tax return Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. I need to file 2011 tax return If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. I need to file 2011 tax return However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. I need to file 2011 tax return See Debt Cancellation, later. I need to file 2011 tax return Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. I need to file 2011 tax return S. I need to file 2011 tax return Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. I need to file 2011 tax return S. I need to file 2011 tax return Individual Income Tax Return, and separate instructions 1041 U. I need to file 2011 tax return S. I need to file 2011 tax return Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. I need to file 2011 tax return 4868 Application for Automatic Extension of Time To File U. I need to file 2011 tax return S. I need to file 2011 tax return Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. I need to file 2011 tax return Prev  Up  Next   Home   More Online Publications
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IRS Releases FY 2013 Data Book

 

IR-2014-34, March 21, 2014

WASHINGTON — The Internal Revenue Service today released the 2013 IRS Data Book, a snapshot of agency activities for the fiscal year.

The report describes activities conducted by the IRS from Oct. 1, 2012, to Sept. 30, 2013, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others.

During fiscal year 2013, the IRS collected almost $2.9 trillion in federal revenue and processed 240 million returns, of which 151 million were filed electronically. Out of the 146 million individual income tax returns filed, almost 83 percent were e-filed. More than 118 million individual income tax return filers received a tax refund, which totaled almost $312.8 billion. On average, the IRS spent 41 cents to collect $100 in tax revenue during the fiscal year, matching low-cost results for 2008 and 2001.

The IRS examined just under one percent of all tax returns filed and about one percent of all individual income tax returns during fiscal year 2013. Of the 1.4 million individual tax returns examined, over 39,000 resulted in additional refunds. The IRS provided taxpayer assistance through 456 million visits to IRS.gov and assisted almost 91 million taxpayers through its toll-free telephone helpline or at walk-in sites.

An electronic version of the 2013 Data Book can be found on the Tax Stats page of IRS.gov.

Printed copies of the IRS Data Book, Publication 55B, will be available by mid-April 2014 from the U.S. Government Printing Office. To obtain a copy, write to the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954, or call (202) 512-1800 for voicemail, or fax a request to (202) 512-2250.

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Page Last Reviewed or Updated: 21-Mar-2014

The I Need To File 2011 Tax Return

I need to file 2011 tax return 3. I need to file 2011 tax return   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. I need to file 2011 tax return Dual use of assets or facilities. I need to file 2011 tax return Exploitation of exempt functions. I need to file 2011 tax return ExamplesExceptions. I need to file 2011 tax return Excluded Trade or Business ActivitiesQualified sponsorship payment. I need to file 2011 tax return Advertising. I need to file 2011 tax return Exception for contingent payments. I need to file 2011 tax return Exception for periodicals. I need to file 2011 tax return Exception for conventions and trade shows. I need to file 2011 tax return Legal definition. I need to file 2011 tax return Legal where played. I need to file 2011 tax return No for-profit games where played. I need to file 2011 tax return Unrelated business income. I need to file 2011 tax return   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. I need to file 2011 tax return   Certain trade or business activities are not treated as an unrelated trade or business. I need to file 2011 tax return See Excluded Trade or Business Activities, later. I need to file 2011 tax return Trade or business. I need to file 2011 tax return   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. I need to file 2011 tax return An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. I need to file 2011 tax return   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. I need to file 2011 tax return Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. I need to file 2011 tax return Regularly conducted. I need to file 2011 tax return   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. I need to file 2011 tax return   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. I need to file 2011 tax return The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. I need to file 2011 tax return However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. I need to file 2011 tax return Not substantially related. I need to file 2011 tax return    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). I need to file 2011 tax return Whether an activity contributes importantly depends in each case on the facts involved. I need to file 2011 tax return   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. I need to file 2011 tax return For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. I need to file 2011 tax return The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. I need to file 2011 tax return   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. I need to file 2011 tax return Selling of products of exempt functions. I need to file 2011 tax return   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. I need to file 2011 tax return Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. I need to file 2011 tax return   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. I need to file 2011 tax return For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. I need to file 2011 tax return But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. I need to file 2011 tax return , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. I need to file 2011 tax return Dual use of assets or facilities. I need to file 2011 tax return   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. I need to file 2011 tax return The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. I need to file 2011 tax return   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. I need to file 2011 tax return The theater is a principal feature of the museum and operates continuously while the museum is open to the public. I need to file 2011 tax return If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. I need to file 2011 tax return   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. I need to file 2011 tax return Exploitation of exempt functions. I need to file 2011 tax return   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. I need to file 2011 tax return When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. I need to file 2011 tax return Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. I need to file 2011 tax return   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. I need to file 2011 tax return Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. I need to file 2011 tax return Sales commissions. I need to file 2011 tax return   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. I need to file 2011 tax return Artists' facilities. I need to file 2011 tax return   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. I need to file 2011 tax return These two activities do not contribute importantly to accomplishing the organization's exempt purpose. I need to file 2011 tax return Therefore, they are unrelated trades or businesses. I need to file 2011 tax return Membership list sales. I need to file 2011 tax return   An exempt educational organization regularly sells membership mailing lists to business firms. I need to file 2011 tax return This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. I need to file 2011 tax return Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. I need to file 2011 tax return Hospital facilities. I need to file 2011 tax return   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. I need to file 2011 tax return The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. I need to file 2011 tax return The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. I need to file 2011 tax return   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. I need to file 2011 tax return These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. I need to file 2011 tax return Book publishing. I need to file 2011 tax return   An exempt organization engages primarily in activities that further its exempt purposes. I need to file 2011 tax return It also owns the publication rights to a book that does not relate to any of its exempt purposes. I need to file 2011 tax return The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. I need to file 2011 tax return These activities constitute a trade or business regularly conducted. I need to file 2011 tax return Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. I need to file 2011 tax return   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. I need to file 2011 tax return See Royalties under Exclusions in chapter 4. I need to file 2011 tax return School handicraft shop. I need to file 2011 tax return   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. I need to file 2011 tax return The students are paid a percentage of the sales price. I need to file 2011 tax return In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. I need to file 2011 tax return The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. I need to file 2011 tax return Although many local participants are former students of the school, any qualified person may participate in the program. I need to file 2011 tax return The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. I need to file 2011 tax return School facilities. I need to file 2011 tax return   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. I need to file 2011 tax return During the summer, the school operates a tennis club open to the general public. I need to file 2011 tax return Employees of the school run the club, including collecting membership fees and scheduling court time. I need to file 2011 tax return   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. I need to file 2011 tax return The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. I need to file 2011 tax return   In both situations, the exempt purpose is the advancement of education. I need to file 2011 tax return Furnishing tennis facilities in the manner described does not further that exempt purpose. I need to file 2011 tax return These activities are unrelated trades or businesses. I need to file 2011 tax return However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. I need to file 2011 tax return See Rents under Exclusions in chapter 4. I need to file 2011 tax return Services provided with lease. I need to file 2011 tax return   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. I need to file 2011 tax return Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. I need to file 2011 tax return It also provides dressing room, linen, and stadium security services for the professional team. I need to file 2011 tax return   Leasing of the stadium is an unrelated trade or business. I need to file 2011 tax return In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. I need to file 2011 tax return Therefore, the income from this lease is rent from real property and unrelated business taxable income. I need to file 2011 tax return Broadcasting rights. I need to file 2011 tax return   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. I need to file 2011 tax return Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. I need to file 2011 tax return An athletic program is considered an integral part of the educational process of a university. I need to file 2011 tax return   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. I need to file 2011 tax return Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. I need to file 2011 tax return Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. I need to file 2011 tax return   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. I need to file 2011 tax return The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. I need to file 2011 tax return   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. I need to file 2011 tax return The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. I need to file 2011 tax return Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. I need to file 2011 tax return Yearbook advertising. I need to file 2011 tax return   An exempt organization receives income from the sale of advertising in its annual yearbook. I need to file 2011 tax return The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. I need to file 2011 tax return This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. I need to file 2011 tax return This advertising activity is an unrelated trade or business. I need to file 2011 tax return Pet boarding and grooming services. I need to file 2011 tax return   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. I need to file 2011 tax return These activities do not contribute importantly to its purpose of preventing cruelty to animals. I need to file 2011 tax return Museum eating facilities. I need to file 2011 tax return   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. I need to file 2011 tax return Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. I need to file 2011 tax return The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. I need to file 2011 tax return Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. I need to file 2011 tax return Halfway house workshop. I need to file 2011 tax return   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. I need to file 2011 tax return The profits are applied to the operating costs of the halfway house. I need to file 2011 tax return The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. I need to file 2011 tax return Travel tour programs. I need to file 2011 tax return   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. I need to file 2011 tax return Example 1. I need to file 2011 tax return A tax-exempt university alumni association provides a travel tour program for its members and their families. I need to file 2011 tax return The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. I need to file 2011 tax return It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. I need to file 2011 tax return The organization provides an employee for each tour as a tour leader. I need to file 2011 tax return There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. I need to file 2011 tax return By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. I need to file 2011 tax return Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. I need to file 2011 tax return Therefore, the sale of the travel tours is an unrelated trade or business. I need to file 2011 tax return Example 2. I need to file 2011 tax return A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. I need to file 2011 tax return These tours are conducted by teachers and others certified by the state board of education. I need to file 2011 tax return The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. I need to file 2011 tax return A tour's study program consists of instruction on subjects related to the location being visited on the tour. I need to file 2011 tax return Each tour group brings along a library of material related to the subjects being studied on the tour. I need to file 2011 tax return During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. I need to file 2011 tax return Examinations are given at the end of each tour. I need to file 2011 tax return The state board of education awards academic credit for tour participation. I need to file 2011 tax return Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. I need to file 2011 tax return Insurance programs. I need to file 2011 tax return   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. I need to file 2011 tax return Exceptions. I need to file 2011 tax return   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. I need to file 2011 tax return Magazine publishing. I need to file 2011 tax return   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. I need to file 2011 tax return   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. I need to file 2011 tax return This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. I need to file 2011 tax return   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. I need to file 2011 tax return Directory of members. I need to file 2011 tax return   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. I need to file 2011 tax return Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. I need to file 2011 tax return The directory contains no commercial advertisement and is sold only to the organization's members. I need to file 2011 tax return   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. I need to file 2011 tax return Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. I need to file 2011 tax return The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. I need to file 2011 tax return This directory differs from the publication discussed next because of its noncommercial characteristics. I need to file 2011 tax return Sales of advertising space. I need to file 2011 tax return   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. I need to file 2011 tax return The journal is distributed without charge, mainly to the organization's members. I need to file 2011 tax return   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. I need to file 2011 tax return Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. I need to file 2011 tax return A business firm identified in a separate space is further identified in an Index of Advertisers. I need to file 2011 tax return   The organization solicits advertising by personal contacts. I need to file 2011 tax return Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. I need to file 2011 tax return The organization also solicits advertising in form letters appealing for corporate and personal contributions. I need to file 2011 tax return   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. I need to file 2011 tax return Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. I need to file 2011 tax return Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. I need to file 2011 tax return However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. I need to file 2011 tax return In that case, other factors should also be considered in determining whether a commercial benefit can be expected. I need to file 2011 tax return Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. I need to file 2011 tax return   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. I need to file 2011 tax return However, the purchaser of a listing cannot expect more than an inconsequential benefit. I need to file 2011 tax return Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. I need to file 2011 tax return Publishing legal notices. I need to file 2011 tax return   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. I need to file 2011 tax return The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. I need to file 2011 tax return The state designated the bar association's journal as the place to publish the required notices. I need to file 2011 tax return   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. I need to file 2011 tax return Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. I need to file 2011 tax return Therefore, the advertising income is unrelated trade or business income. I need to file 2011 tax return   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. I need to file 2011 tax return This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. I need to file 2011 tax return Therefore, the publishing of legal notices does not constitute an unrelated trade or business. I need to file 2011 tax return Museum greeting card sales. I need to file 2011 tax return    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. I need to file 2011 tax return Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. I need to file 2011 tax return The cards contain appropriate greetings and are personalized on request. I need to file 2011 tax return   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. I need to file 2011 tax return It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. I need to file 2011 tax return As a result, a large number of cards are sold at a significant profit. I need to file 2011 tax return   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. I need to file 2011 tax return The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. I need to file 2011 tax return The cards may encourage more people to visit the museum itself to share in its educational programs. I need to file 2011 tax return The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. I need to file 2011 tax return Therefore, these sales activities are not an unrelated trade or business. I need to file 2011 tax return Museum shop. I need to file 2011 tax return   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. I need to file 2011 tax return   The shop also rents originals or reproductions of paintings contained in its collection. I need to file 2011 tax return All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. I need to file 2011 tax return   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. I need to file 2011 tax return   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. I need to file 2011 tax return The same is true for the sale of literature relating to art. I need to file 2011 tax return Therefore, these sales activities are not an unrelated trade or business. I need to file 2011 tax return   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. I need to file 2011 tax return The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. I need to file 2011 tax return Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. I need to file 2011 tax return Therefore, these sales are an unrelated trade or business. I need to file 2011 tax return Business league's parking and bus services. I need to file 2011 tax return   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. I need to file 2011 tax return It also operates, as an insubstantial part of its activities, a park and shop plan. I need to file 2011 tax return   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. I need to file 2011 tax return The merchants cannot offer free or discount parking or bus fares to their customers. I need to file 2011 tax return   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. I need to file 2011 tax return Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. I need to file 2011 tax return   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. I need to file 2011 tax return That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. I need to file 2011 tax return   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. I need to file 2011 tax return This provides a particular service to individual members of the organization and does not further its exempt purpose. I need to file 2011 tax return Therefore, operating the park and shop plan is an unrelated trade or business. I need to file 2011 tax return Youth residence. I need to file 2011 tax return   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. I need to file 2011 tax return The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. I need to file 2011 tax return The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. I need to file 2011 tax return The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. I need to file 2011 tax return Health club program. I need to file 2011 tax return   An exempt charitable organization's purpose is to provide for the welfare of young people. I need to file 2011 tax return The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. I need to file 2011 tax return Nominal annual dues are charged for membership in the organization and use of the facilities. I need to file 2011 tax return   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. I need to file 2011 tax return The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. I need to file 2011 tax return   The health club program is in addition to the general physical fitness program of the organization. I need to file 2011 tax return Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. I need to file 2011 tax return Miniature golf course. I need to file 2011 tax return   An exempt youth welfare organization operates a miniature golf course that is open to the general public. I need to file 2011 tax return The course, which is managed by salaried employees, is substantially similar to commercial courses. I need to file 2011 tax return The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. I need to file 2011 tax return   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. I need to file 2011 tax return Sales of hearing aids. I need to file 2011 tax return   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. I need to file 2011 tax return This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. I need to file 2011 tax return It is not an unrelated trade or business. I need to file 2011 tax return Nonpatient laboratory testing. I need to file 2011 tax return   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. I need to file 2011 tax return However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. I need to file 2011 tax return Selling endorsements. I need to file 2011 tax return   An exempt scientific organization enjoys an excellent reputation in the field of biological research. I need to file 2011 tax return It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. I need to file 2011 tax return Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. I need to file 2011 tax return Accordingly, the sale of endorsements is an unrelated trade or business. I need to file 2011 tax return Sponsoring entertainment events. I need to file 2011 tax return   An exempt university has a regular faculty and a regularly enrolled student body. I need to file 2011 tax return During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. I need to file 2011 tax return Members of the general public also are admitted. I need to file 2011 tax return The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. I need to file 2011 tax return Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. I need to file 2011 tax return Therefore, the activity is not an unrelated trade or business. I need to file 2011 tax return Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. I need to file 2011 tax return Volunteer workforce. I need to file 2011 tax return   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. I need to file 2011 tax return Example 1. I need to file 2011 tax return A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. I need to file 2011 tax return Example 2. I need to file 2011 tax return A volunteer fire company conducts weekly public dances. I need to file 2011 tax return Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. I need to file 2011 tax return However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. I need to file 2011 tax return Convenience of members. I need to file 2011 tax return   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. I need to file 2011 tax return For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. I need to file 2011 tax return Qualified sponsorship activities. I need to file 2011 tax return   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. I need to file 2011 tax return Qualified sponsorship payment. I need to file 2011 tax return   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. I need to file 2011 tax return “Use or acknowledgment” does not include advertising the sponsor's products or services. I need to file 2011 tax return The organization's activities include all its activities, whether or not related to its exempt purposes. I need to file 2011 tax return   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. I need to file 2011 tax return   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. I need to file 2011 tax return Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. I need to file 2011 tax return Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. I need to file 2011 tax return   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. I need to file 2011 tax return   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. I need to file 2011 tax return For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. I need to file 2011 tax return Advertising. I need to file 2011 tax return   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. I need to file 2011 tax return For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. I need to file 2011 tax return   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. I need to file 2011 tax return   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. I need to file 2011 tax return In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. I need to file 2011 tax return Exception for contingent payments. I need to file 2011 tax return   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. I need to file 2011 tax return However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. I need to file 2011 tax return Exception for periodicals. I need to file 2011 tax return   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. I need to file 2011 tax return For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. I need to file 2011 tax return It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). I need to file 2011 tax return   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. I need to file 2011 tax return See Sales of advertising space under Examples, earlier in this chapter. I need to file 2011 tax return Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. I need to file 2011 tax return Exception for conventions and trade shows. I need to file 2011 tax return   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. I need to file 2011 tax return The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. I need to file 2011 tax return Selling donated merchandise. I need to file 2011 tax return   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. I need to file 2011 tax return For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. I need to file 2011 tax return Employee association sales. I need to file 2011 tax return   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. I need to file 2011 tax return This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. I need to file 2011 tax return Bingo games. I need to file 2011 tax return   Certain bingo games are not included in the term “unrelated trade or business. I need to file 2011 tax return ” To qualify for this exclusion, the bingo game must meet the following requirements. I need to file 2011 tax return It meets the legal definition of bingo. I need to file 2011 tax return It is legal where it is played. I need to file 2011 tax return It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. I need to file 2011 tax return Legal definition. I need to file 2011 tax return   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. I need to file 2011 tax return   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. I need to file 2011 tax return For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. I need to file 2011 tax return Legal where played. I need to file 2011 tax return   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. I need to file 2011 tax return The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. I need to file 2011 tax return No for-profit games where played. I need to file 2011 tax return   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. I need to file 2011 tax return Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. I need to file 2011 tax return Example. I need to file 2011 tax return Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. I need to file 2011 tax return In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. I need to file 2011 tax return Several for-profit organizations conduct nightly games. I need to file 2011 tax return Y conducts weekly bingo games in city S, while X conducts weekly games in county R. I need to file 2011 tax return Since state law confines the for-profit organizations to city S, local jurisdiction controls. I need to file 2011 tax return Y's bingo games conducted in city S are an unrelated trade or business. I need to file 2011 tax return However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. I need to file 2011 tax return Gambling activities other than bingo. I need to file 2011 tax return   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. I need to file 2011 tax return Pole rentals. I need to file 2011 tax return   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). I need to file 2011 tax return A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. I need to file 2011 tax return For this purpose, the term rental includes any sale of the right to use the pole (or other structure). I need to file 2011 tax return Distribution of low cost articles. I need to file 2011 tax return   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. I need to file 2011 tax return This applies to organizations described in section 501 that are eligible to receive charitable contributions. I need to file 2011 tax return   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. I need to file 2011 tax return   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. I need to file 2011 tax return The maximum cost of a low cost article is $9. I need to file 2011 tax return 70 for 2011. I need to file 2011 tax return The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. I need to file 2011 tax return Exchange or rental of member lists. I need to file 2011 tax return   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. I need to file 2011 tax return Hospital services. I need to file 2011 tax return   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. I need to file 2011 tax return This exclusion applies only to services described in section 501(e)(1)(A). I need to file 2011 tax return Public entertainment activity. I need to file 2011 tax return   An unrelated trade or business does not include a qualified public entertainment activity. I need to file 2011 tax return A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. I need to file 2011 tax return   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. I need to file 2011 tax return   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. I need to file 2011 tax return Its conducting qualified public entertainment activities will not affect determination of its exempt status. I need to file 2011 tax return Convention or trade show activity. I need to file 2011 tax return   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. I need to file 2011 tax return   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. I need to file 2011 tax return   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). I need to file 2011 tax return The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. I need to file 2011 tax return   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. I need to file 2011 tax return For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. I need to file 2011 tax return    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. I need to file 2011 tax return The trade show itself must be a qualified convention and trade show activity. I need to file 2011 tax return The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. I need to file 2011 tax return Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. I need to file 2011 tax return Prev  Up  Next   Home   More Online Publications