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.
Definitions:
Discount Rate
The interest rate used to determine the present value of future cash flows.
Capital Projects
Long-term investment projects requiring significant sums of money to acquire, improve, or maintain physical assets.
Riskless Assets
Financial instruments that are considered to have a minimal risk of loss, often exemplified by government bonds or Treasury bills.
Risky Asset
An asset that has a significant degree of uncertainty in its future returns, including the possibility of losing some or all of the original investment.
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