Example of Activities Unrelated to the Mission of UF

The following activities are not related to the mission of the University and may be subject to unrelated business income tax (UBIT).  Exclusions are defined below.

1. Computer time sold to an outside company
2. Income from advertising placed by a company in an athletic or performing arts program
3. Income from advertising on the Internet
4. Sale of mailing lists or other data to commercial entities
5. Sale of CDs, DVDs, and other gift items by the bookstore
6. Gift shop sales (evaluated on an item-by-item basis)
7. Sale of advertising space in a UF Journal or regularly scheduled periodical
8. Sales of art objects at exhibits
9. On-line stores (i.e. charity malls) or auctions linked to the UF web site
10. A hyperlink from the UF website to a sponsor’s website where an endorsement appears by UF for the sponsor’s product
11. Commercially sponsored scientific research if the results are not made available to the public or directed toward benefiting the public
12. Rental of apartments to the general public where the building is financed by tax exempt bonds
13. Rental of sports facilities such as stadiums, soccer fields, etc. where services are provided.
14. Travel tour programs operated by a college/department or the alumni association that are not authentic educational activities (i.e. sightseeing, recreational, social, cruise, etc.)
15. Rental payments for the lease of space on antenna towers and transmission facilities
16. Summer Sports Camps that are not part of educational programs offered by the University
17. Corporate sponsorship payments where the sponsor receives a substantial return benefit that has a fair market value of more than 2 percent of the entire payment
18. Pharmacy sales to the general public
19. Sale of merchandise (evaluated on an item-by-item basis)
20. Pet boarding and grooming services for the general public
21. Commercial activities exploiting the University’s educational purpose
22. Joint ventures with for-profit organizations such as technology transfers forming partnerships with individuals, corporations, or limited liability companies that do not serve the University’s charitable purposes and do benefit the for-profit partner and/or insiders
23. Professional entertainment events operated in a commercial manner and not part of an educational program
24. Exclusive provider arrangements where the University performs substantial services
25. Direct operation of parking lots
26. Hotel room sales to the general public and alumni
27. Advertising in the telephone directory or yearbook
28. Dual use of assets or facilities for public events including evening hours
29. Intellectual property where substantial services are provided in connection with the activity (facts and circumstances must be evaluated)
30. A fitness center sells memberships to the general public
31. Book publishing where the University owns the rights to a book which does not relate to the educational purposes of the University (i.e. exploits the book in a commercial manner)

Last Reviewed

Last reviewed on 03/20/2024

Contacts

Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266