Unrelated Business Income Tax

As a general rule, the University is exempt from federal income taxes. However if an activity meets all of the following criteria, it is likely subject to unrelated business income tax (UBIT). The criteria are as follows:

• regularly carried on (not a once-a-year event)
• carried on for the purpose of making money
• unrelated to the University's mission

The vast majority of activities taking place on campus are directly related to the UW's mission. If you have questions regarding the taxability of your activity, please contact:

UW Policies on External Sales

Office of Financial Management
finmgmt@u.washington.edu
Modified: June 22, 2007