Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Statement Note 1 | IRC Section 513(a) provides generally that trade or business activity of an organization subject to UBIT under Section 511 that is not substantially related to the exempt purposes of the organization is an unrelated trade or business. Under Section 513(a)(1), however, if substantially all of the work of the trade or business activity is performed without compensation, the activity is NOT considered an unrelated trade or business and does not result in unrelated business income.Under these provisions, the Pull Tab activity is not being reported as UBIT on the 990-T as all pull tab workers are 100% volunteer. The only paid workers are the bingo workers.Thus, the exception falls under "Income from an activity in which labor is a material income-producting factor and substantially all (at least 85%) of the work is performed with unpaid labor (section 513(a)(1)) |
| Form 990, Part VI, Line 11b: Form 990 Review Process | No review was or will be conducted. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | No documents available to the public. |
| Software ID: | 21013475 |
| Software Version: | 2021v4.1 |