Conferences: Conventions and Trade Shows?

Conferences: Conventions and Trade Shows?

Issue Some colleges may host “conferences” with registration fees and exhibitor income.  Is this UBIT? Situation Denali Christian College (DCC) is a private college exempt under Internal Revenue Code section 501(c)(3) and section 170(b)(1)(A)(ii).  They are required...
Minister’s Housing Allowances

Minister’s Housing Allowances

Issue The IRS looks for “assignment letters” when non-churches engage in the MHA process. Situation Marathon Bible College (MBC) is a public charity and a school under I.R.C. sections 501(c)(3) and 170(b)(1)(A)(ii). MBC is not an integrated auxiliary nor an affiliate...
Dual-Use Facility Expenses

Dual-Use Facility Expenses

Issue UBIT Alert: Beware of “dual-use facilities” rentals where substantial services are provided. Situation Marathon Bible College (MBC) is a public charity and a school under I.R.C. sections 501(c)(3) and 170(b)(1)(A)(ii). MBC rents out their basketball field house...