|
Activity |
Description |
|---|---|
|
Alumni Activities |
Mailing list rentals to commercial organizations Alumni usage of golf course, recreation center, etc. |
|
Analytical Laboratory |
Sale of routine analytical services to non-university users Rental of laboratory facility to non-university users Rental of scientific instruments to non-university users |
|
Athletics |
Income from advertising that goes beyond mere acknowledgement of sponsorship Income from an athletic event and from the sale of broadcast rights to such events will be nontaxable related income -- Rev. Rul. 80-296, 1980-2 C.B. 195 |
|
Book Stores |
Gift shop or book store sales of items unrelated to the university's exempt purpose (Whether or not such sales fall under the "convenience" exception depends upon whether the store is used primarily by the university community vs. the public at large; whether the articles are "expendable"; and whether the store is located in an area convenient to other commercial facilities selling similar products) Mail order catalog sales |
|
Business Administration, Arts, Management, etc. |
Sale of advertising space in periodicals (Note: if there is both advertising and circulation revenue, tax is paid on the lower of the net advertising revenue or net combined advertising/ circulation revenue. If there is no advertising revenue, no tax is paid on circulation revenue.) |
|
Center for Magnetic Recording Research |
Sale of translation services to non-university users |
|
Central Stores |
Sale of goods to non-profit agencies |
|
Child Care Center |
Sale of child care services to non-university users |
|
Commercial Services Promotion |
Affinity credit card or long-distance service sales participation |
|
Computer Center, Academic Computing, Computer Sciences |
Sale of computer services to non-university users Sale of computer services to non-profit research institutes and government agencies Sale of programming services to non-university users |
|
Continuing Education |
Training programs customized for particular users (as distinguished from presentation of educational material of general application) |
|
Electron Microscope |
Rental of electron microscope facility to non-university users |
|
Endowment |
Income from mineral operating interests |
|
Food Services |
Catering (food service, etc.) to non-university users Cafeteria/restaurant service to non-university users. (Note: The operation of campus soft drink and food vending machines and laundromat facilities will be nontaxable under the "convenience" exception -- Rev. Rul. 81-19, 1981-1 C.B. 353) |
|
Franchise Revenue |
Franchise agreements such as with McDonald's |
|
Machine Shop |
Sales of equipment to non-university users |
|
Marine Facility |
Sale of aquarium collecting services to non-university users |
|
Media Resources |
Sale of audio-visual services to non-university users Sale of advertising on university television and radio stations |
|
Medical Neurosciences Image Analysis |
Rental of image analysis equipment to non-university users |
|
Medical Pharmacy |
Pharmacy sales (both prescription and non-prescription) to non-patients |
|
Ophthalmology |
Sale of ophthalmology services to a private company Sale of contact lens services to non-university users |
|
Physical Education - Athletic Facilities |
Rental of athletic facilities to local Independent School Districts |
|
Printing and Reprographics |
Sale of printing services to non-university users |
|
Recreational Sports/Activity Center |
Rental of recreation equipment to the general public and alumni Sale of recreation/activity center membership cards to the general public and alumni |
|
Special Events Center |
Sale of tickets to concerts for the general public (Note: Income from operating a performing arts theater or sponsoring symphony concerts open to the public and employing professional performers will be nontaxable because these contribute importantly to the overall educational function of a university -- Reg. 1.513-1(d)(4)(iv) (Example (2) (1987)) |
|
Summer Sports Training Camp |
Rental of campus facilities to professional sports teams |
|
Telephone |
Commissions received from long distance carriers |
|
Tissue Typing Lab |
Sale of cell exchange services to non-university users when available generally Sale of non-kidney related clinical services to non-university users Sale of paternity evaluation services to non-university users |
|
Travel Center |
Travel agency operation for non-university users Conducting tours which are not educational |
Return to section 10.0 "Unrelated Business Income Tax"
Return to Appendix B