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Unrelated Business Income Tax

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Unrelated Business Income Tax (UBIT) applies to income that a nonprofit or tax-exempt organization makes from activities that are not related to its normal business activity.

The UBIT rate is 9.8%.

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Fact Sheet 1, Minnesota County Fair and Agricultural Society UBIT

Fact Sheet 2, Deductibility of Gambling Fund Transfers

Charities Registration and Information from Minnesota Attorney General

Start a Business from Minnesota Secretary of State

Tax Information for Charities and Other Non-Profits from Internal Revenue Service

IRS Publication 598, Tax on Unrelated Business Income of Exempt Organizations

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Last Updated

May 15, 2023

Unrelated Business Income Tax

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