If an Exempt Organization Distributes "Low-Cost Items" as an Incidental

question 43

Essay

If an exempt organization distributes "low-cost items" as an incidental part of its solicitation for charitable contributions, the distribution is not considered an unrelated trade or business.
a. Under what dollar amount is a distribution no longer a "low-cost item"?
b. Provide examples of low-cost items.

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Definitions:

Psychoanalysis

A therapeutic approach pioneered by Sigmund Freud that seeks to explore unconscious conflicts and motivations, often through free association and dream analysis.

Couples Therapy

The treatment of both partners in a committed, intimate relationship, in which the main focus is on relationship issues.

Client-Centered Therapist

A mental health professional who uses a therapeutic approach focusing on creating a supportive, non-judgmental environment to facilitate a client’s growth and self-discovery.

Rapport

The development of a close and harmonious relationship in which individuals understand each other's feelings or ideas and communicate well.