If an Exempt Organization Distributes "Low­cost Items" as an Incidental

question 45

Essay

If an exempt organization distributes "low­cost 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:

Id

In psychoanalytic theory, part of the psyche associated with instinctual drives and desires, operating on the pleasure principle.

Libido

A term used in psychoanalytic theory to denote the sexual drives or energies associated with the survival and reproduction instincts.

Sexual Development

The process of physical and emotional changes that occur as a person matures sexually, including puberty and the development of sexual orientation.

Phallic

Referring to the third stage in Freud's psychosexual stages of development, focusing on the pleasure zone of the genitals.