The Income Most Likely to Be Considered Unrelated Business Income

Multiple Choice

The income most likely to be considered unrelated business income of a human service organization that provides immunizations to children in the community is:

A) Rental of extra space in the building.
B) Regular sale of sweatshirts with the organization's logo on it at a price considerably above cost.
C) Interest and dividend income on investments.
D) Gain on the sale of equipment no longer needed by the organization.