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Churches and Unrelated Business Activities
NACBA Ledger Spring 2011
By Dave Moja
Churches and Unrelated Business Activities
Unrelated Business Income Tax (UBIT) is under increased scrutiny from the IRS, and churches may be in the cross-hairs on this issue in coming months.
Churches may generate UBI from parking lot rentals, bookstores, coffee shops, cell phone tower rentals, office rentals, rental of equipment in conjunction with events, and advertising, among other activities.
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