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Treasury Regulations · 26 CFR Part 1

Taxation of Business Income of Certain Exempt Organizations (§§ 1.511-1 to 1.514(g)-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.511-1 Imposition and rates of tax.
  2. § 1.511-2 Organizations subject to tax.
  3. § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
  4. § 1.511-4 Minimum tax for tax preferences.
  5. § 1.512(a)-1 Definition.
  6. § 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967.
  7. § 1.512(a)-3 [Reserved]
  8. § 1.512(a)-4 Special rules applicable to war veterans organizations.
  9. § 1.512(a)-5 Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
  10. § 1.512(a)-6 Special rule for organizations with more than one unrelated trade or business.
  11. § 1.512(b)-1 Modifications.
  12. § 1.512(c)-1 Special rules applicable to partnerships; in general.
  13. § 1.513-1 Definition of unrelated trade or business.
  14. § 1.513-2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
  15. § 1.513-3 Qualified convention and trade show activity.
  16. § 1.513-4 Certain sponsorship not unrelated trade or business.
  17. § 1.513-5 Certain bingo games not unrelated trade or business.
  18. § 1.513-6 Certain hospital services not unrelated trade or business.
  19. § 1.513-7 Travel and tour activities of tax exempt organizations.
  20. § 1.514(a)-1 Unrelated debt-financed income and deductions.
  21. § 1.514(a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970.
  22. § 1.514(b)-1 Definition of debt-financed property.
  23. § 1.514(c)-1 Acquisition indebtedness.
  24. § 1.514(c)-2 Permitted allocations under section 514(c)(9)(E).
  25. § 1.514(d)-1 Basis of debt-financed property acquired in corporate liquidation.
  26. § 1.514(e)-1 Allocation rules.
  27. § 1.514(f)-1 Definition of business lease.
  28. § 1.514(g)-1 Business lease indebtedness.