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IRC 514: Unrelated Debt-Financed Income And Tax Implications For Tax-Exempt Organizations.pdf

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Preview of IRC 514: Unrelated Debt-Financed Income and Tax Implications for Tax-Exempt Organizations
🔗 Source: irs.gov
📊 Size: 147 KB
👤 Author: Internal Revenue Service
⬇️ Downloads: 58

Summary

Debt-financed property means any property held to produce income and with respect to which there is acquisition indebtedness at any time during the taxable year. The specific exceptions to the term "debt-financed property" include property where substantially all (at least 85 percent) of its use is substantially related to exempt purposes, and property producing income that is otherwise taxable under IRC 511-513.

Property producing income under the general definition of unrelated trade or business is not treated as debt-financed property.

Property producing research income described in IRC 512(b)(7), (8), or (9) is not treated as debt-financed property.

Property producing income derived from an activity excepted from the definition of unrelated trade or business by IRC 513(a)(1), (2), or (3) is not treated as debt-financed property.

Only that portion of the property that is used in furtherance of an organization's exempt purposes is not treated as debt-financed property if less than 85 percent of the use of any property is devoted to an organization's exempt purposes.

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Description

IRC 514 taxes investment income from property purchased with borrowed funds, applying to tax-exempt organizations whose income is unrelated to their exempt purpose; it expands "unrelated business income" to include debt-financed income.

Technical Information

  • File Format: PDF
  • File Size: 147 KB
  • Pages: 21
  • Language: EN
  • Author: Internal Revenue Service
  • Total Downloads: 58
  • Last Updated: 1 week ago

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