[Verse 1] Tax-exempt organizations walk a tightrope line Business income flows but breaks the pure design Five-eleven starts the code that draws the boundary Unrelated business taxable income haunts charity When your nonprofit sells pizza or rents space for gain Activities outside your mission bring the tax refrain Debt-financed property multiplies the burden deep Borrowed money's percentage makes exemption weep [Chorus] UBTI creeps in when business activities stray Four-nine-four-oh through four-six make foundations pay Lobbying limits, political games forbidden zones Excess benefits trigger intermediate sanction moans Form nine-ninety tells the story, schedules bare your soul Operational rules control the charitable goal [Verse 2] Private foundations face a stricter regime Excise taxes slice through every funding scheme Self-dealing transactions cross the danger line Family members, board relations blur the fine Four-nine-five-eight strikes when benefits exceed Reasonable compensation plants the penalty seed Intermediate sanctions target those who take too much Revenue agents calculate each golden touch [Chorus] UBTI creeps in when business activities stray Four-nine-four-oh through four-six make foundations pay Lobbying limits, political games forbidden zones Excess benefits trigger intermediate sanction moans Form nine-ninety tells the story, schedules bare your soul Operational rules control the charitable goal [Bridge] Annual reporting scrutinizes every dollar spent Transparency requirements leave nothing innocent Political campaigns remain completely off-limits Substantial lobbying tests your public benefit permits [Outro] Navigate these waters with precision and care Two operational rules keep your exemption fair Business income taxation, private foundation fees Follow both these pathways to maintain tax-free peace
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