Schedule M (Form 9 UBTI Calculation Form Unrelated Trade or Business

SCHEDULE M
(Form 990-T)

Department of the Treasury
Internal Revenue Service

Unrelated Business Taxable Income for
Unrelated Trade or Business

OMB No. 1545-0687

2018

For calendar year 2018 or other tax year beginning
, 2018, and ending
, 20
.
▶ Go to www.irs.gov/Form990T for instructions and the latest information.
Open to Public Inspection for
501(c)(3) Organizations Only
▶ Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
Employer identification number

Name of the organization

Unrelated business activity code (see instructions) ▶
Describe the unrelated trade or business ▶

Part I
1a
b
2
3
4a
b
c
5
6
7
8
9
10
11
12
13

Gross receipts or sales
Less returns and allowances
c Balance ▶
Cost of goods sold (Schedule A, line 7) . . . . . . .
Gross profit. Subtract line 2 from line 1c . . . . . . .
Capital gain net income (attach Schedule D) . . . . .
Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)
Capital loss deduction for trusts . . . . . . . . .
Income (loss) from a partnership or an S corporation (attach
statement) . . . . . . . . . . . . . . . .
Rent income (Schedule C) . . . . . . . . . . .
Unrelated debt-financed income (Schedule E) . . . . .
Interest, annuities, royalties, and rents from a controlled
organization (Schedule F) . . . . . . . . . . .
Investment income of a section 501(c)(7), (9), or (17)
organization (Schedule G) . . . . . . . . . . .
Exploited exempt activity income (Schedule I) . . . . .
Advertising income (Schedule J) . . . . . . . . .
Other income (See instructions; attach schedule) . . . . .
Total. Combine lines 3 through 12 . . . . . . . .

Part II
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

Unrelated Trade or Business Income

(A) Income

(B) Expenses

(C) Net

1c
2
3
4a
4b
4c
5
6
7
8
9
10
11
12
13

Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions,
deductions must be directly connected with the unrelated business income.)

Compensation of officers, directors, and trustees (Schedule K) . . . . . . . . . . . .
Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . .
Bad debts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest (attach schedule) (see instructions) . . . . . . . . . . . . . . . . . . .
Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charitable contributions (See instructions for limitation rules) . . . . . . . . . . . . .
Depreciation (attach Form 4562) . . . . . . . . . . . . .
21
Less depreciation claimed on Schedule A and elsewhere on return . .
22a
Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions to deferred compensation plans
. . . . . . . . . . . . . . . . .
Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . .
Excess exempt expenses (Schedule I) . . . . . . . . . . . . . . . . . . . .
Excess readership costs (Schedule J) . . . . . . . . . . . . . . . . . . . .
Other deductions (attach schedule) . . . . . . . . . . . . . . . . . . . . .
Total deductions. Add lines 14 through 28
. . . . . . . . . . . . . . . . . .
Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13
Deduction for net operating loss arising in tax years beginning on or after January 1, 2018 (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unrelated business taxable income. Subtract line 31 from line 30 . . . . . . . . . . .

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 71329Y

14
15
16
17
18
19
20
22b
23
24
25
26
27
28
29
30
31
32
Schedule M (Form 990-T) 2018