Unrelated Business Income Tax

Unrelated business activities generally involve providing services or products to individuals or entities not affiliated with the University. Some common examples of unrelated business activities include:

  1. Advertising in University publications for a non-educational purpose
  2. Rental of facilities to non-University groups for non educational events
  3. Sale of memberships for the use of recreational activities by alumni and other members of the public
  4. Routine laboratory services provided non-University persons such as physicians private practices.

Departments engaged in unrelated business activities should contact the Tax Compliance and Reporting office.

Unrelated Business Income Tax Guide

To help determine if an income producing activity is an unrelated business activity, please see the Guide and examples linked below.

Contact the Tax Compliance and Reporting office if you have any questions or concerns.