Archived posting to the Leica Users Group, 2001/02/01

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Subject: Re: [Leica] What do we want from the LHSA?
From: "Roland Smith" <roland@dnai.com>
Date: Thu, 1 Feb 2001 19:50:00 -0800
References: <200102011331.f11DVOf16587@sushi.toad.net>

If the LHSA sell advertising, it will be generating "unrelated business
income"  subject to federal income tax on the net income.  At issue will be
the amount of the publication cost that can be allocated to the advertising
activity as distinguished from the portion of expense that is related to the
newsletter portion.

Any net unrelated business net income will be subject to income tax.

I have represented clients in audits on these issues.   It can sometimes be
a problem.

Roland Smith
roland@dnai.com

In reply to: Message from "Steve LeHuray" <icommag@toad.net> (Re: [Leica] What do we want from the LHSA?)