Statements (38)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
section 401(a) trusts
section 408(e) individual retirement accounts section 408A Roth IRAs section 501(c) organizations section 529 college savings plans section 529A ABLE accounts section 530(a) Coverdell ESAs |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDeadline |
15th day of the 5th month after the end of the organization’s tax year
|
| gptkbp:filingMethod |
annually
electronic filing required for most organizations |
| gptkbp:firstIssueDate |
1951
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 990-T
|
| gptkbp:includes |
Schedule K (Compensation of Officers, Directors, and Trustees)
Schedule A (Cost of Goods Sold) Schedule E (Unrelated Debt-Financed Income) Schedule J (Advertising Income) Schedule M (Unrelated Business Taxable Income for Certain Income) Schedule I (Exploited Exempt Activity Income, Other Than Advertising Income) Schedule F (Interest, Annuities, Royalties, and Rents from Controlled Organizations) Schedule G (Investment Income of a Section 501(c)(7), (9), or (17) Organization) |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:purpose |
to report unrelated business income tax (UBIT)
|
| gptkbp:relatedTo |
gptkb:Form_990-PF
gptkb:Form_990 |
| gptkbp:requires |
organization has $1,000 or more in gross income from unrelated business
|
| gptkbp:usedBy |
gptkb:pension_trusts
colleges and universities nonprofit organizations tax-exempt organizations charities religious organizations |
| gptkbp:usedFor |
reporting unrelated business income
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-990-t
|
| gptkbp:bfsParent |
gptkb:unrelated_business_income_tax_(UBIT)
|
| gptkbp:bfsLayer |
7
|