Definition
Programs that help nonprofit organizations evaluate plans for trade or business activities (i.e., activities conducted for the purpose of generating income from the sale of merchandise or performing a service) to determine whether the activities are related to the exempt purpose of the organization and, if unrelated, the consequences in terms of tax liability and potential risk to their tax-exempt status.
URL Name
TP-2100-1050
Third Level Code
TP-2100
Taxonomy Code
TP-2100.1050
Parent Code
TP-2100
Family Code
T
Second Level Code
TP
Fourth Level Code
TP-2100-1050
Use References
Business Revenue Determination, Related Business Income Determination, Unrelated Business Income Determination
Publication Status
Draft