For those of you familiar with 990Ts and UBIT, it appears that exempt private high schools and colleges should be filing Form 990Ts on summer camps they make available to the public? Realistically do you think that most schools actually file for this? The school my son attends ignores all these UBIT issues and it's not setting right with me.

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I work specifically with nonprofits and I would say no, most would never file for this. I’ve gotten into disagreements with CFOs who say they are a nonprofit and therefore don’t pay tax 🤦🏼‍♀️. Some of these places don’t realize that what they are doing is taxable and just believe that since they are a nonprofit, they can do whatever they want. The exempt religious organizations are the worst because they don’t even file 990s so no one ever sees anything.

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Yes that is what I thought. The PTs would be services as well, and they charge per camper which i also think can cause issues as they should be providing a flat fee.

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