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

question 86

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.

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Definitions:

Cortisol

A steroid hormone released by the adrenal glands in response to stress or low blood glucose; involved in the regulation of metabolism, immune response, and stress response.

Eustress

Positive stress which is perceived as beneficial for the experiencer, often associated with improved performance or well-being.

Activating Event

An incident in the external environment or a thought that triggers a psychological response.

General Adaptation Syndrome (GAS)

General Adaptation Syndrome (GAS) is a theoretical model describing the body's short-term and long-term reactions to stress, including stages of alarm, resistance, and exhaustion.