The following activities are not related to the mission of the University and may be subject to unrelated business income tax (UBIT). Exclusions are defined below.
- Computer time sold to an outside company
- Income from advertising placed by a company in an athletic or performing arts program
- Income from advertising on the Internet
- Sale of mailing lists or other data to commercial entities
- Sale of CDs, DVDs, and other gift items by the bookstore
- Gift shop sales (evaluated on an item-by-item basis)
- Sale of advertising space in a UF Journal or regularly scheduled periodical
- Sales of art objects at exhibits
- On-line stores (i.e. charity malls) or auctions linked to the UF web site
- A hyperlink from the UF website to a sponsor’s website where an endorsement appears by UF for the sponsor’s product
- Commercially sponsored scientific research if the results are not made available to the public or directed toward benefiting the public
- Rental of apartments to the general public where the building is financed by tax exempt bonds
- Rental of sports facilities such as stadiums, soccer fields, etc. where services are provided.
- Travel tour programs operated by a college/department or the alumni association that are not authentic educational activities (i.e. sightseeing, recreational, social, cruise, etc.)
- Rental payments for the lease of space on antenna towers and transmission facilities
- Summer Sports Camps that are not part of educational programs offered by the University
- Corporate sponsorship payments where the sponsor receives a substantial return benefit that has a fair market value of more than 2 percent of the entire payment
- Pharmacy sales to the general public
- Sale of merchandise (evaluated on an item-by-item basis)
- Pet boarding and grooming services for the general public
- Commercial activities exploiting the University’s educational purpose
- Joint ventures with for-profit organizations such as technology transfers forming partnerships with individuals, corporations, or limited liability companies that do not serve the University’s charitable purposes and do benefit the for-profit partner and/or insiders
- Professional entertainment events operated in a commercial manner and not part of an educational program
- Exclusive provider arrangements where the University performs substantial services
- Direct operation of parking lots
- Hotel room sales to the general public and alumni
- Advertising in the telephone directory or yearbook
- Dual use of assets or facilities for public events including evening hours
- Intellectual property where substantial services are provided in connection with the activity (facts and circumstances must be evaluated)
- A fitness center sells memberships to the general public
- Book publishing where the University owns the rights to a book which does not relate to the educational purposes of the University (i.e. exploits the book in a commercial manner)
Auxiliary Accounting: (352) 294-7236
Tax Services: (352) 294-7266