https://www.irs.gov/ko/charities-non-profits/rents-from-personal-property-mixed-leases-and-the-rental-exclusion-from-ubti
Rents from personal property, "mixed leases," and the rental exclusion from UBTI | Internal Revenue...
Rents from the lease of personal property are not excludable from unrelated business taxable income under Section 512(b)(3), unless the personal property is...
https://www.schwab.com/resource/ubti-990-t
UBTI & Form 990-T | Charles Schwab
form 990 tubticharlesschwab