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Unrelated Business Income Tax (UBIT)

Although the University is generally exempt from income tax as a 501(c)(3) organization, it can be subject to income tax on certain revenues.

Before a college or department begins sales of a new item or service, please contact the Tax Office to determine if it creates an income tax liability.

For additional information, you can also review the following:

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


BYU Tax Office