990-T

Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and instructions. The threshold in Treas. Reg. § 1.6012-2(e) is measured on gross income included in computing unrelated business taxable income, not on net income and not on the tax. Filing it does not relieve the organisation of any other return.