are subject to tax on their “unrelated business taxable income” (“UBTI”). One category of UBTI is debt-financed income; that is, a tax-exempt organization that...more Form 990-T Fiscal ...

1.513-1(e)(3)). Additional Information on Unrelated Business Income In addition to the information above, please refer to IRS Publication 598: Tax on Unrelated Business Income of Exempt Organization.

This means RIT does not have to pay federal income tax on income earned from its educational and research activities. However, if RIT engages in activities unrelated to its exempt purposes, the income ...

The new federal tax law that went into effect at the beginning of this year, the “Tax Cuts and Jobs Act of 2017” (Tax Act), will affect almost every type of individual and business in the ...

Redwood Trust, Inc. recently disclosed details regarding the tax implications of its dividend distributions for the year 2024. The company, a prominent player in expanding housing access for both ...