Section 23.0: Unrelated Business Income (UBI) Print Entire Section Table of Contents Section 23 Introduction 23.1 Definition 23.2 Reportable UBI Activities 23.2.1 Reportable, Non-Exempt Activities 23.2.2 Determining Whether UBI Applies 23.3 Allowable UBI Deductions 23.3.1 Direct Costs 23.3.2 Direct Cost Allocations 23.3.3 Indirect Costs 23.3.4 Indirect Cost Allocations 23.4 Principal UBI Exemptions 23.4.1 Special Considerations 23.5 UBI Tax Liability Calculation and Budgeting 23.6 UBI Transaction Fund Codes ↑ Top
