unrelated business taxable income

简明释义

无关联营业课税所得

英英释义

例句

1.If a charity runs a gift shop, the profits may be classified as unrelated business taxable income 无关商业应税收入.

如果一个慈善机构经营礼品店，利润可能被归类为无关商业应税收入。

2.It is essential for nonprofits to understand what constitutes unrelated business taxable income 无关商业应税收入 to avoid penalties.

非营利组织必须理解什么构成无关商业应税收入以避免处罚。

3.The IRS requires that any unrelated business taxable income 无关商业应税收入 over $1,000 be taxed at corporate rates.

美国国税局要求任何超过$1,000的无关商业应税收入都需按公司税率征税。

4.A nonprofit organization must report its unrelated business taxable income 无关商业应税收入 if it engages in activities outside its primary mission.

如果一个非营利组织参与了其主要使命以外的活动，它必须报告其无关商业应税收入。

5.Organizations should track their unrelated business taxable income 无关商业应税收入 to ensure compliance with tax regulations.

组织应跟踪其无关商业应税收入以确保符合税务规定。

作文

In the world of nonprofit organizations, understanding the concept of unrelated business taxable income is crucial for maintaining compliance with tax regulations. Nonprofits are established to serve a specific purpose that benefits the public, such as charitable, educational, or religious activities. However, when these organizations engage in business activities that are not directly related to their mission, they may generate what is known as unrelated business taxable income (UBTI). This term refers to the income generated from a trade or business that is regularly carried on by a tax-exempt organization but is not substantially related to its exempt purpose. For example, if a nonprofit organization operates a gift shop that sells items unrelated to its mission, the income from this shop could be classified as UBTI.Understanding unrelated business taxable income is essential because it can have significant tax implications for nonprofits. While these organizations are generally exempt from federal income tax, they are required to pay taxes on any UBTI they generate. The Internal Revenue Service (IRS) mandates that nonprofits report their UBTI on Form 990-T, which is a separate tax return specifically for reporting unrelated business income. Failure to do so can result in penalties and jeopardize the organization’s tax-exempt status.It is important to note that not all income generated by a nonprofit is considered unrelated business taxable income. Income from activities that are substantially related to the organization’s exempt purpose is generally not subject to taxation. For instance, if a nonprofit organization dedicated to environmental conservation conducts workshops on sustainable practices, the fees collected from participants would not be classified as UBTI because they align with the organization’s mission. Similarly, income from donations, grants, and membership dues are also exempt from being classified as UBTI.Nonprofit organizations must carefully evaluate their activities to determine whether they might inadvertently create unrelated business taxable income. Engaging in too many unrelated business activities can lead to a situation where the organization becomes more like a for-profit entity, which could threaten its tax-exempt status. Therefore, it is advisable for nonprofits to seek legal counsel or consult with tax professionals when considering new business ventures.In conclusion, unrelated business taxable income is an important concept for nonprofit organizations to understand. It highlights the need for careful planning and consideration of the potential tax implications of engaging in business activities outside of their primary mission. By ensuring compliance with IRS regulations and accurately reporting any UBTI, nonprofits can continue to serve their communities effectively without risking their tax-exempt status. Understanding the balance between mission-related activities and business operations is key to sustaining the long-term viability of nonprofit organizations.

在非营利组织的世界中，理解“unrelated business taxable income”这一概念对于维护税务合规至关重要。非营利组织的建立旨在服务于特定的公共利益，例如慈善、教育或宗教活动。然而，当这些组织从事与其使命无直接关系的商业活动时，它们可能会产生所谓的“unrelated business taxable income”（UBTI）。这个术语指的是由免税组织定期开展的贸易或商业所产生的收入，但与其免税目的没有实质性关系。例如，如果一个非营利组织经营一家出售与其使命无关商品的礼品店，则该商店的收入可能被归类为UBTI。理解“unrelated business taxable income”至关重要，因为它可能对非营利组织产生重大税务影响。虽然这些组织通常免于联邦所得税，但他们需要就任何生成的UBTI缴纳税款。美国国税局（IRS）要求非营利组织在990-T表格上报告其UBTI，这是专门用于报告无关商业收入的单独税务申报表。不遵守此规定可能导致罚款并危及组织的免税地位。值得注意的是，并非所有由非营利组织产生的收入都被视为“unrelated business taxable income”。与组织的免税目的实质相关的活动所产生的收入通常不需纳税。例如，如果一个致力于环境保护的非营利组织举办可持续实践的研讨会，从参与者那里收取的费用不会被归类为UBTI，因为它们与组织的使命一致。同样，来自捐赠、赠款和会员费的收入也免于被归类为UBTI。非营利组织必须仔细评估其活动，以确定是否可能无意中产生“unrelated business taxable income”。过多地参与无关的商业活动可能导致组织变得更像营利实体，这可能威胁到其免税地位。因此，建议非营利组织在考虑新的商业项目时寻求法律顾问或咨询税务专业人士。总之，“unrelated business taxable income”是非营利组织需要理解的重要概念。它突显了在参与与主要使命无关的商业活动时进行仔细规划和考虑潜在税务影响的必要性。通过确保遵守IRS规定并准确报告任何UBTI，非营利组织可以继续有效地服务于其社区，而不冒着失去免税地位的风险。理解使命相关活动与商业运营之间的平衡是维持非营利组织长期生存能力的关键。