---
title: "List activities against the unrelated-business-income description"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/map-fringe-benefit-goods-and-services-or-equivalent-tax-concessions/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R15-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List activities against the unrelated-business-income description

> List each activity in the file, any gross income figure the file states for it, and whether the file describes it as a trade or business regularly carried on.…

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/map-fringe-benefit-goods-and-services-or-equivalent-tax-concessions/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List each activity in the file, any gross income figure the file states for it, and whether the file describes it as a trade or business regularly carried on. Do not decide that an activity is substantially related to the exempt purpose, and do not prepare a return. |
| What the lawyer must review | You decide whether income is unrelated business income, and you prepare any return. The IRS page on unrelated business income tax says that an organisation recognised as tax exempt may still be liable for tax on its unrelated business income. For most organisations, that income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis of the exemption. An exempt organisation that has $1,000 or more of gross income from an unrelated business must file Form 990-T. An organisation must pay estimated tax if it expects its tax for the year to be $500 or more. The Form 990-T obligation is in addition to Form 990, 990-EZ, or 990-PF. The page does not state a goods-and-services tax or a fringe-benefits tax. Special rules for organisations exempt under sections 501(c)(7), 501(c)(9), 501(c)(17), and 501(c)(20) are on a page that was not opened. Treasury Regulation § 1.501(c)(3)-1(c)(1) provides that an organisation is regarded as operated exclusively for exempt purposes only if it engages primarily in activities which accomplish one or more of those purposes, and it will not be so regarded if more than an insubstantial part of its activities is not in furtherance of an exempt purpose. That operational test is not the definition of unrelated business income. |
| Written for | United States |
| Applies to | [Map fringe-benefit, goods-and-services or equivalent tax concessions](https://ailawframework.com/practice/not-for-profit-charities-and-associations/map-fringe-benefit-goods-and-services-or-equivalent-tax-concessions.md) |

## Checking plan

- What the AI does: List each activity in the file, any gross income figure the file states for it, and whether the file describes it as a trade or business regularly carried on. Do not decide that an activity is substantially related to the exempt purpose, and do not prepare a return.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The $1,000 filing figure and the $500 estimated-tax figure are on the IRS page opened on 22 October 2026. Confirm both before a return is lodged.
- The page does not state a goods-and-services tax or a fringe-benefits tax. Do not map those regimes from this page.
- Do not apply the special rules for sections 501(c)(7), 501(c)(9), 501(c)(17), and 501(c)(20). That page was not opened.

## Sources

- [IRS, Unrelated business income tax](https://www.irs.gov/charities-non-profits/unrelated-business-income-tax) (checked 2026-10-22)
- [26 CFR § 1.501(c)(3)-1, organisations organised and operated for exempt purposes](https://www.law.cornell.edu/cfr/text/26/1.501(c)(3)-1) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*