1.) Compare and contrast related and unrelated business income

2.) What is the legislative policy rationale behind taxing unrelated income and exempting related income from taxation?

3.) What is the test for an activity of a tax-exempt organization to be taxed?

4.) What is the test for an activity to be deemed substantially related to the accomplishment of an organization's exempt purpose?

5.) What are the main types of activities that are exempted from taxation as unrelated business income?

6.) What are the main types of income that are exempted from the unrelated business income tax?

For Nonprofit Law Tax Exempt Status in the United States