Churches and Unrelated Business Income Tax
How unrelated business income tax applies to churches, including debt-financed rental property, thrift shop sales, and bingo exceptions.
Tag Archives: UBIT
Incidental Use of Church Property: Weddings, Fairs, and Garage Sales
Renting the sanctuary for a wedding or running a garage sale can raise a real tax question for a church. Here’s how the incidental use of church property interacts with UBIT, and the exceptions that keep most church fundraisers tax-free.