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Understanding Unrelated Business Income

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Understanding Unrelated Business Income

Brought to you from ChurchLawandTax.com and Church Law & Tax Report, this training download offers insight on unrelated business income and how it relates to churches.

Richard Hammar walks you through how to compute and report unrelated business income. You'll also learn rules about selling ads in church publications, renting property to outside groups, publishing resources within your denomination, erecting a cellular tower on your property, and running a coffee shop, bookstore, or child care center—all in relation to unrelated business income tax.

CONTENTS
How to Compute and Report Unrelated Business Income Tax
Assess your knowledge and read the summary.
by Richard R. Hammar

Income from On High
Your location could be worth big bucks from cellular providers.
by David F. Crosby

IRS Addresses the "Neighborhood Land Rule"
How this rule relates to the federal unrelated business income tax.
by Richard R. Hammar

Selling Ads at Church
Is it legal to sell ads in a church's anniversary book?
by Richard R. Hammar

Publishing Resources Through the Denomination
Are the net earnings from such activities subject to the federal tax on "unrelated business income"?
by Richard R. Hammar

Use of Church Property by Outside Groups
Legal and tax issues associated with renting space.
by Richard R. Hammar

When Your Ministry Becomes Taxable
How to keep your new bookstore, childcare center, or land rental from attracting IRS attention.
by John R. Throop

Additional Resources

ADDITIONAL INFORMATION
Pages: 21