UBIT Related and Unrelated Determination Matrix


Purpose

Description of Use

Related

Income

Unrelated

Income

Educational 1

 

 

 

 

Educational conferences and seminars conducted by University, academic or administrative departments, or officially recognized student, faculty, alumni or staff organizations

X

 

Educational conferences and seminars conducted by non-University groups but sponsored by the University, academic or administrative departments, or officially recognized student, faculty, alumni or staff organization

X

 

Educational conferences and seminars conducted by non-University groups whose activities are charitable or educational in nature and are compatible with the University's public and educational purposes

X

 

Continuing education classes

X

 

Research-related conferences and seminars conducted by the University or Clarian Health Partners, Inc.

X

 

Academic 2

 

 

 

 

 

University-related community events (e.g., class or alumni receptions, banquets for athletic teams, etc.)

X

 

In-house training sessions for faculty, administration, etc.

X

 

Prospective students and their families

X

 

Current students and their parents

X

 

Guests of students for special events

X

 

Attendees of University-related functions

X

 

Athletic

 

 

University-related sporting events

X

 

Athletic or recreational use by students

X

 

Promotion of amateur athletic competition (e.g., high schoolbasketball tournament, NCAA conference team championships,  age- group swimming, Olympic trials, etc.)

X

 

Health Care

Use for the benefit of hospital patients, their families and visitors

X

 

Community & Economic Development

 

Non-University athletic events (e.g. national swimming championships, racing, Colts, Pacers)

 

*X

Conferences or seminars held by non-affiliated commercial business or association or military groups

 

*X

Other

 

 

Personal or recreational use by members of the general public (including alumni and spouses and children of students or University employees)

 

X

Non-University social events if regularly conducted (e.g., wedding receptions, anniversary parties, banquets by outside groups)

 

X

Sale of memberships in, or entry to, recreational facilities to members of the general public or alumni

 

X

1  "Educational"  purposes  refer  to  activities  undertaken  in  conjunction  with  the  University's  teaching  and instructional function.

2 "Academic" purposes encompass the University's administrative function, i.e., activities that allow the University to conduct its business

*X The treatment of these uses is unsettled in that the IRS has issued scant advice.  The University has taken the conservative approach in classifying the treatment of these income sources.