The activity of exchanging with or renting to other exempt organizations the exempt organization's donor or membership list is not an unrelated trade or business.

Question

Quizplus · Accepted Answer

According to IRS regulations, exchanging or renting donor or membership lists with other exempt organizations is considered a related activity and not an unrelated trade or business, and therefore is not subject to unrelated business income tax (UBIT).

The Activity of Exchanging with or Renting to Other Exempt