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Unrelated Business Income Tax

The University of South Alabama is not taxed on its income from activities that are substantially related to the education, research or public service mission that is the basis for the University's tax exemption. However, if the University regularly carries on a trade or business that is not substantially related to its purpose, except that the activity provides funds to carry out that purpose, the University is subject to tax on its income from that unrelated trade or business.

There are two primary sources that provide assistance in determining if a certain activity is taxable:
IRS Publication 598, "Tax on Unrelated Business Income of Exempt Organizations" (PDF)
College and University Tax Issues

Official reports and documents for the University of South Alabama faculty and staff are available in Adobe .PDF format. If you already have the Adobe Acrobat Reader you're all set to download. If not, you can download the FREE Acrobat Reader by clicking the graphic below:
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