Deanna, et al
There is an excellent article by Michael Sanders in the
Winter 1995 issue of The Grantsmanship Center Magazine,
Understanding "UBIT". The header - "More and more nonprofits
are trying to raise money with commercial ventures.  But
the IRS says that income from an "unrelated trade or
business" may be taxable, and in some cases it can even
jeopardize your organization's tax-exempt status.  Let
the Sellers beware".  Another article (same issue)
by Edward Gonzalez (tax attorney) is "Minimizing the Risk of Tax on
Royalty Income" (Dealing with UBIT)

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         |       Sherry Gregory Nassar          |
         |       Grant Information Analyst      |
         |       University of Houston          |
         |       Office of Sponsored Programs   |
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