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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresAn exempt organization must file Form 990-T if its gross income from an unrelated trade or business for the year is at least:
An exempt organization with gross unrelated business income of $1,000 or more must file Form 990-T. In figuring unrelated business taxable income, a specific deduction of $1,000 is allowed. UBTI of corporations is taxed at the 21% corporate rate; trusts use trust rates. Source: IRC 511, 512(b)(12); Treas. Reg. 1.6012-2(e); Pub. 598. Tax year: 2025 (law as of 31 Dec 2025).
Using the 990-N gross receipts threshold.
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