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 – Coming Soon
  • Unrelated Business Taxable Income Procedure – Coming Soon
  • Revenue Questionnaire
  • Unrelated Business Income Worksheet to Excel Template – email university_tax@tennessee.edu to request

 

If you need additional information, please contact university_tax@tennessee.edu.