§513. Unrelated trade or business — Inbound Citations
26 U.S.C. § 513
Cited by 22 provisions in release 119-102.
Citations to 26 U.S.C. § 513 as a whole
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(A) of an unrelated trade or business (as defined in section 513) of such organization, or
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(A) In the case of any facility with respect to which financing is provided from the proceeds of any private activity bond which, when issued, purported to be a tax-exempt qualified 501(c)(3) bond, if any portion of such facility—(i) is used in a trade or business of any person other than a 501(c)(3) organization or a governmental unit, but(ii) continues to be owned by a 501(c)(3) organization,then the owner of such portion shall be treated for purposes of this title as engaged in an unrelated trade or business (as defined in section 513) with respect to such portion. The amount of gross income attributable to such portion for any period shall not be less than the fair rental value of such portion for such period.
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(A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513); or
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(A) the activity of providing commercial-type insurance shall be treated as an unrelated trade or business (as defined in section 513), and
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(ii) gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in an activity which is not an unrelated trade or business (within the meaning of section 513), not including such receipts from any person, or from any bureau or similar agency of a governmental unit (as described in section 170(c)(1)), in any taxable year to the extent such receipts exceed the greater of $5,000 or 1 percent of the organization’s support in such taxable year,
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(2) gross receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities in any activity which is not an unrelated trade or business (within the meaning of section 513),
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(1) Except as otherwise provided in this subsection, the term “unrelated business taxable income” means the gross income derived by any organization from any unrelated trade or business (as defined in section 513) regularly carried on by it, less the deductions allowed by this chapter which are directly connected with the carrying on of such trade or business, both computed with the modifications provided in subsection (b).
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(A) any amount required to be included in the gross income of the credit union by reason of this subsection shall be treated as derived from an unrelated trade or business (as defined in section 513), and
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(A) The second sentence of paragraph (3) shall not apply to a disposition of section 1245 property to an organization described in section 511(a)(2) or 511(b)(2) if, immediately after such disposition, such organization uses such property in an unrelated trade or business (as defined in section 513).
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(A) The second sentence of paragraph (3) shall not apply to a disposition of section 1250 property to an organization described in section 511(a)(2) or 511(b)(2) if, immediately after such disposition, such organization uses such property in an unrelated trade or business (as defined in section 513).
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(A) a trade or business which is not an unrelated trade or business (as defined in section 513), or
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(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
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(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title.
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(i) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513 of title 26), or
Citations to §513(a)
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(5) “nonprofit organization” means any organization described in section 501(c)(3) or 501(c)(4) of title 26 and exempt from tax under section 501(a) of title 26 (but only with respect to a trade or business carried on by such organization which is not an unrelated trade or business, determined by applying section 513(a) of title 26 to such organization);
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(1) The term “qualified student loan bond” means any bond issued as part of an issue the applicable percentage or more of the net proceeds of which are to be used directly or indirectly to make or finance student loans under—(A) a program of general application to which the Higher Education Act of 1965 applies if—(i) limitations are imposed under the program on—(I) the maximum amount of loans outstanding to any student, and(II) the maximum rate of interest payable on any loan,(ii) the loans are directly or indirectly guaranteed by the Federal Government,(iii) the financing of loans under the program is not limited by Federal law to the proceeds of tax-exempt bonds, and(iv) special allowance payments under section 438 of the Higher Education Act of 1965—(I) are authorized to be paid with respect to loans made under the program, or(II) would be authorized to be made with respect to loans under the program if such loans were not financed with the proceeds of tax-exempt bonds, or(B) a program of general application approved by the State if no loan under such program exceeds the difference between the total cost of attendance and other forms of student assistance (not including loans pursuant to section 428B(a)(1) of the Higher Education Act of 1965 (relating to parent loans) or subpart I1 of part C of title VII of the Public Health Service Act (relating to student assistance)) for which the student borrower may be eligible. A program shall not be treated as described in this subparagraph if such program is described in subparagraph (A).A bond shall not be treated as a qualified student loan bond if the issue of which such bond is a part meets the private business tests of paragraphs (1) and (2) of section 141(b) (determined by treating 501(c)(3) organizations as governmental units with respect to their activities which do not constitute unrelated trades or businesses, determined by applying section 513(a)).
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(A) 501(c)(3) organizations were treated as governmental units with respect to their activities which do not constitute unrelated trades or businesses, determined by applying section 513(a), and
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(B) service performed in the employ of a church or qualified church-controlled organization if such church or organization has in effect an election under subsection (w), other than service in an unrelated trade or business (within the meaning of section 513(a));
Citations to §513(a)(1)
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(D) any property to the extent that it is used in any trade or business described in paragraph (1), (2), or (3) of section 513(a); or
Citations to §513(a)(2)
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(D) any property to the extent that it is used in any trade or business described in paragraph (1), (2), or (3) of section 513(a); or
Citations to §513(a)(3)
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(D) any property to the extent that it is used in any trade or business described in paragraph (1), (2), or (3) of section 513(a); or
Citations to §513(f)(2)
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(D) proceeds from the conducting of any bingo game (as defined in section 513(f)(2)),