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Ryan Jones, Associate Controller
319 Showalter
Cheney, WA 99004
phone: 509.359.6100
fax: 509.359.6869

Tax Compliance

The purpose of this site is to provide information to the campus community regarding procedures for identifying and reporting unrelated business income.

Unrelated Business Income is defined as gross income derived by an exempt organization from:
(a) an unrelated trade or business

  • Includes any activity which is carried on for the production of income from the sale of goods or from the performance of services
  • Profit motive, at some point, the activity must produce a profit to be considered a trade or business

(b) that is regularly carried on

  •  Once a year can be considered regularly carried on, if the intent is to have the same revenue generating event every year (or every two years)
  • Duration of the event, focus on the time span or the time it takes to prepare the activity conducted by the university(c) that is not substantially related to the organization's
    exempt purposes

(c) that is not substantially related to the organization's exempt purposes

  •  Related to the exercise or performance by such organization of its educational exemption - Related to you as per your mission
  • Facts and circumstances determination

UBIT Procedures

UBIT General Guidelines

UBIT Presentation

UBIT Bookstore Survey

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