一般来说,净收益从无关的商业活动将受到不相关的企业所得税(“UBIT”)如果构成(1)贸易或业务活动,(2)定期进行,and (3) is not substantially related to the furtherance of the organization's exempt purpose. The IRS considers soliciting,销售,和发布商金博宝188业广告构成贸易或业务的,如果有规律的进行,而不是大幅相关组织的豁免的目的,may produce income subject to UBIT. In contrast to advertising,然而,合格的赞助款项(“QSPs”) are specifically excluded from the definition of unrelated trade or business. Accordingly,income generated from QSPs is not subject to UBIT. So what's the difference between advertising and QSPs and how can your organization plan accordingly?吗?
广告包括代言;诱惑,卖,或购买特定的产品或服务;和消息包含定性或比较语言,价值的迹象,or price information. For example,如果一个非营利组织问题每月通讯公司的销售空间用来描述和鼓励读者购买他们的商品或服务,this will constitute advertising and such sales will likely generate unrelated business income potentially subject to UBIT. Moreover,商业广告是包含在出版、如日记,that otherwise contains material related to the 金博宝188publishing organization's exempt purpose will not lead to the advertising itself being considered related and income generated from such advertising will likely be considered unrelated business income. However,记住广告发布中包含相关的一次性事件,如项目筹款晚会,are not likely to be considered regularly carried on. Therefore,这样的广告活动产生的收入不会受到UBIT。
与广告相比,a qualified sponsorship payment is any payment made to a nonprofit by an individual or company without an arrangement or expectation that the payer will receive a benefit in return. The nonprofit may provide minor benefits in connection with a QSP without turning the QSP into advertising. These minor benefits may include acknowledgement of the sponsorship through use of the donor's name or logo,or goods or services of an insubstantial value. If the nonprofit does provide the use or acknowledgment of a donor's sponsorship,it should not include qualitative statements regarding or endorsements of the donor's goods or services in the acknowledgment. However,一个使用或承认可能包括一个捐赠者的位置列表,联系号码,或网站;一个标志或建立的口号;和中性的描述,显示器,or depictions of products or services. In general,使用或承认的内容应该由非营利组织而不是控制的实体进行付款。
例如,let's assume that a local pizza chain agrees to sponsor an amateur soccer team organized by a local nonprofit and the nonprofit in exchange agrees to acknowledge the sponsorship by placing the pizza chain's name and logo (and no other qualitative or comparative statements) on the back of the team jerseys. In this example,the payment provided by the pizza chain will be a QSP and will not be subject to UBIT. However,另一个单独的异常需要注意的是,支付使用或承认的企业名称、标志,或产品在一个非营利的定期(一般包括任何定期出版的印刷材料或代表一个非营利组织)将根据规则适用于收入来源于广告活动,金博宝188即使付款否则似乎成为QSP。
有时,a payment to a nonprofit can constitute both a payment for advertising and a qualified sponsorship payment. Using the example above,this may be the case if the pizza chain agrees to make a payment to the local nonprofit in exchange for both having its name and logo placed on the back of the team jerseys and for running an ad of the pizza chain's design on the nonprofit's website on a regular basis. In this case,the IRS will treat the payment as two separate payments and UBIT will only be applied to the part of the payment that represents the fair market value of the website advertising that the pizza chain is receiving in return. However,实例中非营利组织接受付款是支付的广告,是一个合格的赞助,也许是明智的组织分开支付分别为两个不同的交易和文档为了更清楚地确定是否以及在多大程度上任何部分的付款UBIT。