Unrelated Business Income Taxation
The University of Tennessee is tax-exempt as an instrumentality of the State of Tennessee; however, the University is not exempt from unrelated business income taxes imposed by IRC §511, 512, & 513. Please use the following resources and contact the Office of the CBO or our office before any new income generating activity begins for evaluation of potential unrelated business income.
- Unrelated Business Taxable Income Fiscal Policy
- Unrelated Business Taxable Income Procedure
- Revenue Questionnaire
- Unrelated Business Income Worksheet to Excel Template – email firstname.lastname@example.org to request
If you need additional information, please contact email@example.com.