我将在本周的讲话非营利中心网络在无关的企业所得税（“UBIT”）有关的问题所面临的非营利组织提供与其他个人或实体共享空间（可以为网络研讨会注册这里）。正如我们已经讨论先前的文章上UBIT，通常，从无关的业务活动净收入将受到UBIT如果活动构成（1），其上定期进行贸易或经营，（2），和（3）基本上不相关的赞助要么ganization’s exempt purpose.
大多数非营利组织与其他实体共享空间大概租了那个空间了一回支付。Because renting space for a prolonged period would be considered a trade or business and is likely regularly carried on, whether the income from such rentals constitutes unrelated business income potentially subject to UBIT will turn on whether providing the rentals is substantially related to furthering the organization’s exempt purpose. If a nonprofit is formed with the purpose of strengthening the nonprofit sector by fostering collaboration, inspiring and nurturing nonprofits, reducing duplication, and increasing nonprofit efficiency, and rents space solely to other nonprofits exempt under Section 501(c)(3) of the Internal Revenue Code, then such rentals are likely to be considered substantially related. However, this remains somewhat of an unsettled area and whether the activities are substantially related may turn on how commercial in nature they are. If the same nonprofit were to begin renting some of its space to for-profits, the income from such rentals would likely be subject to UBIT and may even cause the organization’s activities to be viewed as too commercial in nature to qualify as exempt. Similarly, if an exempt organization with a completely unrelated purpose had extra space in its building and decided to rent it to other nonprofits or to for-profits, those rentals would unlikely be considered substantially related and the rental income may be subject to UBIT.
正如我们已经以前在这个博客讨论不过，也有适用于该UBIT规则的例外，例外和修改。一个这样的排除是被动地挣，包括不动产或不动产租用个人财产的一些租金收入，不受UBIT。然而，租金排除不适用（因而租金收入可能会受到UBIT）如有下列情况为真：
- 非营利租用地产出还提供通常不具备这样的租赁服务的出租的一部分（例如，行政或技术支持服务）;
- 个人财产的价值租给了与房地产等于总租金金额的50％以上;要么
- 租金数额是基于比基于收据或销售的一个固定百分比的量承租人从租赁财产获得的收入或利润，其他确定。
另外，如果属性是由一个非盈利获取作为投资以产生收入和非营利对资产负债，则仅租金收入的一部分（基于债务/基础百分比）可以被排除在UBIT。
是一个非赢利的共享空间可能潜在地具有不相关的商业活动多行（例如，如果它运行一个咖啡车或咖啡厅为租户的利益或单独的费用提供行政支持服务）和每个业务线将需要分别为潜在UBIT分析。There may also be other exclusions (such as if substantially all of the work related to the unrelated business is carried on by uncompensated volunteers or is for the convenience of the nonprofit’s members) or modifications (such as the reasonable allocation of expenses attributable to both related business activities and unrelated business activities) that may also impact the amount of UBIT that a nonprofit owes on any unrelated business income.
任何非营利机构与其他个人或实体共享空间获得收入，而不是绝对肯定的是，这样的租金基本上与深化其豁免的目的，或以任何其他无关的经营活动相啮合，将明智的一个非营利性咨询律师或会计师，以确定是否有任何收入受到UBIT。