The Four Corners Theaters mission is to increase access to the arts for the community of Four Corners. The Theater group owns a debt-financed theater and puts on several plays throughout the year, as well as providing facilities for many other activities. Four Corners Theater is a well-established, not-for profit organization exempt under IRC Sec. 501(3).

Identify whether the following activities would be subject to unrelated business income tax (UBIT) and explain why or why not.

1. Rental of the facility to the high school drama club.
2. Fees for summer acting classes for primary school students.
3. Sale of tickets to plays put on by the Four Corners Theater group.
4. Sale of season ticket membership list to a local book store.
5. Rental of two apartments in the facility.
6. Rental of meeting space to other local 501(3) organizations for their monthly meetings.
7. Internet sales of gift shop items with the Four Corners Theater logo.
8. Lease of the facilitys parking lot to the local university on football game days.