Unrelated Business Income Tax

Unrelated business activities generally involve providing services or products to individuals or entities not affiliated with the university. Some common examples of unrelated business activities include:

1. Advertising in university publications for a non-educational purpose
2. Rental of facilities to non-university groups for non educational events
3. Sale of memberships for the use of recreational activities by alumni and other members of the public
4. Routine laboratory services provided non-university persons such as physicians private practices.

Departments engaged in unrelated business activities should contact taxation@uci.edu.

Unrelated Business Income Tax Guide

To help determine if an income producing activity is an unrelated business activity, please see the guide and examples linked below.

• Unrelated Business Activity Guide
• Unrelated Business Income Examples

Contact taxation@uci.edu if you have any questions or concerns.