Unrelated Business Income Tax (UBIT)
General Questionnaire
PURPOSE
The University of Cincinnati is subject to a federal tax on “unrelated business income,” that is, income from activities that are unrelated to our taxexempt purposes of education, scientific research and charitable public outreach.
This questionnaire is intended to help our Tax Compliance function identify sources of revenue and determine which of those are potentially
taxable and subject to reporting to IRS.
Please complete, sign and return this questionnaire by July 13 to Barry Holland, Director Tax Compliance, Treasurer’s Office, ML 0641.
REVENUE-GENERATING ACTIVITIES
Please indicate whether your department generates revenue from the following activities. We are looking for what you did to generate the
revenue, not what you intend to use the money for. In all affirmative cases, please indicate the 6-digit General Ledger account number(s) in which
you record that revenue.
For each activity you list, please attach a printed statement of your FY2012 budget or your Year-To-Date profit/loss. Attach any other pages you
deem necessary.
DEPARTMENTS FOR WHICH YOU ARE RESPONDING: ________________________________________________
ACTIVITY
Advertising (indicate type of media –
newspaper, radio, etc.)
Entertainment events (concerts, etc.)
Partnerships and joint ventures (indicate with
whom, doing what)
Patents or other licenses
Publishing of journals or periodicals (indicate
titles)
COST CENTER(S)
G/L ACCT #s
COMMENTS
ACTIVITY
COST CENTER(S)
G/L ACCT #s
COMMENTS
Rentals of facilities or equipment (indicate
assets rented to others)
Research for government entities (indicate
primary customers)
Research for corporate or private entities
(indicate primary customers)
Sales or rentals of mailing lists
Sales of donated items
Sales of services
Sponsorships by outside parties (indicate party
& attach copy of agreement)
Summer camps
Other revenue-generating activities (indicate
activity(ies))
RETURN AND FOLLOW-UP
Please indicate your business manager or other person that the Director, Tax Compliance should contact for any necessary follow-up questions
about these activities.
CONTACT PERSON
TITLE
PHONE NUMBER
MAIL LOCATION
Thank you for your assistance!