UBIT: General

1. Trade or Business
1. Is this activity generating revenue from the sale of goods or the performance of services?
   NA Yes No
   1. If yes, approximately how much revenue was generated by the activity during the fiscal year?(unrelated sales only) $
2. Is the activity conducted with the primary purpose of generating a profit?
   Yes No

   If “yes,” please describe how the activity generates a profit for the organization:

3. Who are the purchasers of the goods or services? Please be specific (i.e. students, faculty/staff, alumni, general public, specialized groups)

4. Fully describe the activity performed by the operating unit. Please include a description of the goods or services and the reason(s) for offering these goods or services for sale.

2. Regularly Carried On
1. Is this activity conducted on a "regular" (i.e., year-round, periodic, seasonal, etc.) basis?
   NA Yes No
   1. If yes, indicate when and the frequency with which the activity is performed.

   2. If no, explain why the activity is NOT conducted on a regular basis.

   3. If no, when and for what reason(s) is the activity conducted?

3. Substantially Related to the Exempt Purpose
1. Does the activity have a "substantial" casual relationship to the exempt purpose?
   NA Yes No
   1. If yes, explain how the activity enhances, furthers, or in any way relates to the exempt purpose of the university/agency.

2. Are the students participating in the activity as part of a REQUIRED learning experience?
   NA Yes No
   1. If yes, does the experience earn the student credit towards a degree? YES NO
   2. If yes, explain the instructional nature of the duties and tasks assigned to the students.
3. Does faculty or staff participation assist in the overall accomplishment of the exempt purpose of the university/agency?
   NA Yes No
   1. If yes, explain how.