For the Unrelated Business Income Tax to Be Imposed on an Exempt

question 146

Multiple Choice

For the unrelated business income tax to be imposed on an exempt organization,which of the following is not a factor that must be present?

• A)The trade or business is not substantially related to the exempt purpose of the organization.
• B)The organization is a private foundation.
• C)The trade or business is regularly carried on by the organization.
• D)The organization conducts a trade or business.
• E)All of the factors must be present for the tax to be imposed.

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Definitions:

Case Study

A research method that involves the in-depth study of a single individual, group, event, or community to explore phenomena within a real-life context.

Noam Chomsky

A linguistic and cognitive scientist known for his theory of generative grammar and critique of behaviorism.

Behaviorism

A theoretical approach in psychology that studies observable behaviors, emphasizing the role of external factors in shaping behavior and minimizing the importance of innate traits and consciousness.

Linguistics

the scientific study of language and its structure, including the study of morphology, syntax, phonetics, and semantics.