Identify which of the following represents a unrelated business income activity. If it does not represent an unrelated business income activity, explain why.

a. A non-profit supplies food to the homeless and underprivileged and employs a young local chef who is quite talented. To create buzz in your community, the non-profit decides to open its doors to paying patrons.

b. A church establishes a food bank and sells the food products to members of the community at a deeply discounted cost. The food inventory consist of items donated by members of the church congregation.

c. An art museum sells prints of the artwork they display.

d. To offset operating expenses, a non-profit organization rents a portion of its building

to a neighboring business.

e. A church opens a bakery to raise funds to send to international mission

organizations. The bakery is managed and operated by volunteers.