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UBiT
(redirected from Unrelated Business Income Tax)

    Also found in: Wikipedia 0.04 sec.
AcronymDefinition
UBITUnrelated Business Income Tax
UBiTUniversitetsbiblioteket I Trondheim (NTNU Library)
UBITUniversal Benefit from Information Technology (University of Washington)


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? References in periodicals archive
If your organization invests in an office building or other real property that includes parking spaces, is the fee collected for parking, or the portion of the office rent allocable to parking subject to the unrelated business income tax (UBIT) imposed by Section 511 of the Internal Revenue Code (IRC)?
A 'lot' of questions: determining when parking fees are subject to ... by Miller, Jocelyne C.; Berger, Harvey J.; Goller, D. Greg / The Non-profit Times
Next, you need to worry about unrelated business income tax (UBIT).
Should you invest your IRA in real estate? by Wieder, Marc / Real Estate Weekly
The proposals also required that large organizations (those with gross revenues or assets of at least $10 million) obtain certain reviews and unrelated business income tax (UBIT) certifications from independent auditors or counsel, and show that expense allocations complied with Treasury regulations (which require use of reasonable allocation methods).
New disclosure requirements for Form 990-T by Kalick, Laura / The Tax Adviser
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