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Unrelated
Business Activities are revenue producing activities
that:
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1) are not directly related to
accomplishing the University's
educational and
research missions,
2) are conducted for the primary purpose of
earning a profit, and
3) compete with commercial businesses that
provide similar
services to the
public.
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Such
activities may be subject to Unrelated Business Income
Tax, which is imposed at the same tax rates applicable to
"for-profit" corporations. Unrelated Business
Activities generally involve the provision of services or
products to non-University persons (i.e., other than
University students, faculty and administrative
personnel).
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Some
common examples of Unrelated Business
Activities include, but are not limited to, activities
which generate revenue from:
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a) advertising in University publications when
the advertising
does not have an educational
purpose,
b) rental of facilities to
non-University groups for events that
are not considered
educational,
c) the sale of memberships for the use of our
recreational
activities by alumni and other
members of the public, and
d) routine laboratory services provided to
non-University
persons such as physicians'
private practices.
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