Form 990-T Exempt Organization Business Income Tax Return

Expert Help with Form 990‑T & Unrelated Business Income Tax

If your nonprofit earned $1,000 or more in unrelated business income, you need to file Form 990‑T and may owe Unrelated Business Income Tax (UBIT). We help nonprofits navigate Form 990‑T preparation, unrelated business income tax compliance, nonprofit UBIT filing and Form 990‑T assistance.

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Who Needs to File Form 990‑T?

If you have gross unrelated business income of $1,000+ from activities like advertising, event rentals, debt-financed property, or partnership K‑1 income. Nonprofits expecting $500+ in unrelated business income UBIT, requiring quarterly estimated tax payments. Organizations subject to proxy tax under IRC §6033(e), like membership dues used for lobbying IRS.

Why Accurate 990‑T Filing Matters

  • Non-profits must avoid IRS penalties and interest: Failure to file or pay can result in fines up to 25% of unpaid tax plus interest
  • Preserve exempt status and avoid audit risk: Errors in UBIT allocation or missed filing deadlines raise red flags
  • Maintain transparency for donors and trustees: Form 990‑T is part of your public record and reflects financial governance

Our Proven Approach

Precise UBIT calculation: US Tax Guru breaks out income by activity, then we apply correct deductions, and allocate shared expenses fairly.

Proxy tax accuracy: We compute dues-based tax when applicable and prepare required documentation.

E‑file and extension support: We comply with mandatory electronic filing per IRS rules; we also help submit Form 8868 if needed.

Work with non-profits for their estimated tax planning: For expected UBIT over $500, we structure quarterly payments to avoid underpayment penalties.

What You Gain Working with Us

Compliance confidence: Prevent late returns, miscalculations, or missed credits.

Audit-ready documentation: Organized records tied to each revenue stream

Cost savings: Accurate deductions ensure you’re only taxed where required

Reputation protection: Clean filing shows donors and board you’ve managed this right

Strategic advice: Help deciding whether to isolate unrelated activities via taxable entities

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Common Client Questions We Answer

What counts as unrelated business income? Regular, non-mission activities like rental of debt-financed property, commercial advertising, or investment K-1 income may trigger UBIT.

Even losses must be reported? Yes—losses offset future UBIT and require accurate reporting.

Can we file late? Filing Form 8868 in advance helps avoid penalty. Amended returns may be possible if errors emerge within three years.

Ready for Accurate, Dependable UBIT Filing?

Nonprofits often search for “Form 990-T help,” “nonprofit UBIT assistance,” “990‑T filing services,” or “Form 990‑T tax help.” If you want expert support backed by nonprofit tax experience, you’re in the right place.

Contact us for a free consultation and we will review your unrelated income, answer your questions, and deliver a compliant, defensible tax return. Let us oversee the complexity so you can focus on mission.