Part 4: UBIT Rules Every Church Must Know — How “Unrelated Business Income” Can Cost You Your 501(c)(3)
Churches can lose part of their tax-exempt benefits if they earn profit from non-religious activities.
This guide explains 2025 UBIT rules — how the IRS defines “unrelated business income,” when exceptions apply, and how to file Form 990-T without risking your 501(c)(3) status.