5. Form 990-T: Exempt Organization Business Income Tax Return

  1. Jody Blazek and
  2. Amanda Adams

Published Online: 9 MAR 2012

DOI: 10.1002/9781118385890.ch5

Revised Form 990: A Line-by-Line Preparation Guide

Revised Form 990: A Line-by-Line Preparation Guide

How to Cite

Blazek, J. and Adams, A. (2009) Form 990-T: Exempt Organization Business Income Tax Return, in Revised Form 990: A Line-by-Line Preparation Guide, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118385890.ch5

Publication History

  1. Published Online: 9 MAR 2012
  2. Published Print: 20 APR 2009

ISBN Information

Print ISBN: 9780470446478

Online ISBN: 9781118385890

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Keywords:

  • Form 990-T;
  • organization business;
  • income tax return;
  • debt-financed income;
  • categories of deductions

Summary

This chapter contains sections titled:

  • What is Unrelated Business Income?

  • Exceptions and Modifications from Tax

  • Unrelated Debt-Financed Income

  • Who Files Form 990-T?

  • Due Dates, Tax Rates, and Other Filing Issues

  • Normal Income Tax Rules Apply

  • The Unique Design of the 990-T

  • Categories of Deductions

  • Cost Allocations

  • In-Kind Donations

  • Appendix 5A: Analysis of Corporation versus Trust 990-T Issues