Commercial Enterprises

Skip Capone

Index of Slides

  1. Commercial Enterprises
  2. Three Legal Concerns
  3. Umstead Act*
  4. Umstead Act
  5. Umstead Act
  6. Umstead Act
  7. Unrelated Business Income
  8. UBI – "Regularly Carried On"
  9. Trade or Business
  10. UBI – Substantially Related
  11. UBI – Sponsorship Acknowledgments
  12. UBI – Newsletters & Web Pages
  13. Charitable Contributions
  14. TAX EXEMPT BOND FACILITIES
  15. Examples of Private Use
  16. Safe Harbors
  17. Safe Harbors
  18. Consequences for Violation of 10% Rule
  19. QUESTIONS?

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