Summarize the tests for the determination of unrelated business income including the strategies and regulations for exempting income from the umbrella of unrelated business income.

• What is the fragmentation rule and how does it apply to determining related and unrelated income?
• In general terms, how is unrelated business income computed for tax purposes?
• What are the main types of income that are exempted from the unrelated business income tax?
• What Internet related issues may be concerning to tax-exempt organizations and what steps can they take to manage these issues?
• What gaming related issues may be concerning to tax-exempt organizations and what steps can they take to manage these issues?

This is for Nonprofit Exempt Law in the United States