Download This PaperEntrepreneurial Activity of Small Colleges and Universities: UBIT Liability Issues
Journal of Taxation 127:06 (Dec. 2017)
18 Pages Posted: 23 Jan 2018 Last revised: 15 Jun 2019
Date Written: December 1, 2017
Abstract
Although the focus of UBIT issues has mostly been on large universities, many smaller schools are now looking to commercialize their operations to generate additional revenue. This can lead to substantial UBIT liability exposure.
Keywords: Unrelated Business Income, Colleges, Universities, Liability
Suggested Citation: Suggested Citation
McArdle, John and Chene, Douglas, Entrepreneurial Activity of Small Colleges and Universities: UBIT Liability Issues (December 1, 2017). Journal of Taxation 127:06 (Dec. 2017), Available at SSRN: https://ssrn.com/abstract=3097465
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