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The unrelated business income tax is imposed on the following:
- Organizations exempt from tax under section 501(a) of the Internal Revenue Code
- Employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a)
- Individual retirement arrangements
- State and municipal colleges and universities
- Qualified state tuition programs
- Medical savings accounts
- Coverdell savings accounts
Return to Life cycle of a public charity
Return to Life cycle of a private foundation
Return to Life cycle of a social welfare organization
Return to Life cycle of a labor organization
Return to Life cycle of an agricultural or horticultural organization