Unrelated Business Income Tax
The 老司机福利网 is not taxed on its income from activities that are substantially related to the education, research or public service mission that is the basis for the University's tax exemption. However, if the University regularly carries on a trade or business that is not substantially related to its purpose, except that the activity provides funds to carry out that purpose, the University is subject to tax on its income from that unrelated trade or business.
There are two primary sources that provide assistance in determining if a certain activity is taxable:
IRS Publication 598, ""