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

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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.


Definitions:

Epithelial Cells

Cells that line the surfaces of the body, including skin, blood vessels, urinary tract, and organs, serving as a barrier and creating an interface with the environment.

Stem Cells

Undifferentiated cells with the potential to develop into many different cell types in the body, serving as a repair system for tissues.

Glands

Organs in the body that secrete hormones or other substances directly into the blood or onto a surface within or outside the body.

Neurons

are the basic working units of the brain, specialized cells that transmit information to other nerve cells, muscle, or gland cells.

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