 | 1994 - 580 pages
...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered rents or interest and therefore will be... | |
 | 1995 - 1414 pages
...substantially related (aside from the need, on the part of the organization promoting such product or service, for income or funds or the use it makes of the profits derived) to the exercise or performance by the organization of one or more of the purposes constituting the basis for the organization's authorization... | |
 | United States. Congress. House. Committee on Small Business - 1996 - 766 pages
...of such trade or business." Section 513 then defines the term 'unrelated trade or business' to mean any trade or business the conduct of which is not...funds or the use it makes of the profits derived) lo the exercise or performance by such organization of its charitable, educational or other purpose... | |
 | 1997 - 608 pages
...section 511, any trade or business the conduct of which is not substantially related (aside from the oeed of such organization for income or funds or the use...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
 | United States - 1998 - 228 pages
...substantially related (aside from the need, on the part of the organization promoting such product or service, for income or funds or the use it makes of the profits derived) to the exercise or performance by the organization of one or more of the purposes constituting the basis for the organization's authorization... | |
 | Jay A. Soled - 2002 - 348 pages
...substantially related to the exempt purposes of the foundation (aside from the need of the foundation for income or funds or the use it makes of the profits derived).86 Any foundation that fails to follow these rules is subject to an excise tax equal to 5... | |
 | United States - 2003 - 992 pages
...trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
 | Bruce R. Hopkins - 2005 - 816 pages
...organizations.468 (d) Concept of Unrelated Business The term unrelated trade or business is defined to mean "any trade or business the conduct of which is not...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption."469... | |
 | Bruce R. Hopkins - 2005 - 256 pages
...business is defined to mean "any trade or business the conduct of which [by a tax-exempt organization] is not substantially related (aside from the need...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption."... | |
 | Susanne Hartnick - 2007 - 1004 pages
...647 f). 274 Die Legaldefinition in § 513 (a) IRC lautet: „The term „unrelated business income" means (...) any trade or business the conduct of which...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption... | |
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Unrelated trade or business — (a) General rule. The term "unrelated trade or business" means. in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from... 
