本周早些时候，财政部公布了最终条例的预发本说明受无关企业所得税（UBIT）约束的免税组织如何确定其是否有多个无关贸易或业务，如果有，如何计算无关企业应纳税所得额（UBTI）。最后的法规对我们在4月份写的法规草案做了一些小的修改(UBIT筒仓：拟议条例).

正如我们在四月的帖子中指出的：

根据法律俗称减税和Jobs Act of 2017 (TCJA), an exempt organization with multiple unrelated business activities may not offset income from one line of activity with losses from another line of activity. For example, if a charity earns income from two unrelated business activities (referred to as “silos”) – (1) sale of advertising in its publications and (2) operation of a parking lot – and has $10,000 in profits from the advertising but $2,000 in losses from the parking, it may not apply the $2,000 in losses against the $10,000 in profits to determine its UBTI (which is something it could do prior to the TCJA). Any losses incurred from one unrelated business activity may be carried forward to future years indefinitely (carrybacks have been eliminated) but can only be used to offset income earned from the same activity. We have previously written on UBIT and some of the changes caused by the TCJA. SeeUnrelated Business Income Tax Explained;新税法及其对非营利组织的影响;美国国税局关于UBIT筒仓的指南–512（a）（6）-第一部分;美国国税局关于UBIT筒仓的指南——512（a）（6）——第二部分.

最终条例规定，豁免组织通常必须仅使用北美工业分类系统（NAICS）代码的前两位来识别其独立的无关行业或业务。只有20个两位数NAICS代码，每个代表一个行业部门。NAICS是一个行业分类系统，用于收集、分析和发布与美国商业经济相关的统计数据。该系统依靠商业机构自行识别其正确的6位NAICS代码编号。看到了吗NAICS查找帮助.

要求使用NAICS准则的例外情况包括某些投资活动的收入、某些受控制实体的收入以及来自合格S公司权益的收入。这些规则很复杂，但以下是一些一般性的应用，但有一些例外或条例中的修改：

• 一般来说，就筒仓规则而言，一个组织的投资性质的活动（投资活动）被集体视为一个独立的无关贸易或业务。
• 如果一个控制组织从两个不同的受控实体收到指定的付款，则每个受控实体的付款将被视为一个独立的不相关的交易或业务。
• 一般来说，如果一个组织拥有S公司（S公司权益）的股票，则该等S公司权益被视为独立的不相关贸易或业务中的权益。根据满足合格合伙权益（QPI）标准的S公司所有权权益的特定例外情况，如果一个组织拥有两个S公司权益，则豁免组织报告两个独立的无关交易或业务。

根据条例（如果组织有QPI，则应更仔细地审查），并对某些定义的术语进行了额外的强调：

如果豁免组织在合伙企业中持有直接权益（直接持有的合伙权益），且满足以下条件之一，则合伙企业中的权益即为合格合伙权益（QPI）微量元素试验（本节第（c）（3）款所述）或participation test（如本节第（c）（4）款所述）。

合伙权益是符合微量元素试验if the organization holds directly (within the meaning of paragraph (c)(2)(i) of this section) or indirectly (within the meaning of paragraph (c)(2)(ii) of this section) no more than 2 percent of the profits interest and no more than 2 percent of the capital interest during the organization’s taxable year with which or in which the partnership’s taxable year ends.

合伙权益是符合participation testif the organization holds directly (within the meaning of paragraph (c)(2)(i) of this section) or indirectly (within the meaning of paragraph (c)(2)(ii) of this section) no more than 20 percent of the capital interest during the organization’s taxable year with which or in which the partnership’s taxable year ends and the organization does not显著参与在本节第（c）（4）（iii）款所指的合伙企业中。…

额外资源

Final regs. govern computation of UBTI for separate businesses（会计学杂志）

最终UBIT篮球规则发布(NACUBO)