Webinar Recording

Focus on UBTI from Debt-Financed, Advertising, and Rental Activities

June 5, 2019

Go beyond the basics of unrelated business income for a close look at relevant issues to consider with respect to income from debt-financed property, rental activities and advertising. We will cover potential exceptions to unrelated business income classification as well as the nuts and bolts of how the income and expenses from such activities are calculated and reported on Form 990-T. Lastly, we will discuss how to capture expenses that are directly connected to unrelated business activities and allocate indirect expenses to arrive at the appropriate deductions for Form 990-T.