Exempt organizations & UBTI — EA Part 2 Widgets

What this does

How to read it Visual: decision path highlight from org type → UBTI conclusion.

Walk a 501(c) path and an unrelated business income (UBTI) yes/no tree. Political campaign intervention is a hard stop for 501(c)(3).

Visual: decision path highlight from org type → UBTI conclusion.

Path picker

Primary purpose

Regularly carries on unrelated trade or business
Activity substantially related to exempt purpose
Substantially all work by unpaid volunteers
Selling donated merchandise
Candidate political campaign intervention

Org → UBTI decision path

Exam trap: 501(c)(3) cannot intervene in political campaigns. UBTI: unrelated + regularly carried on + trade/business — exceptions for volunteers, donated goods, etc. Form 990-T when UBTI thresholds met.

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Study tool only — not official IRS software. Figures labeled 2025 track law/forms through Dec 31, 2025. Confirm against current IRS pubs before the exam.