A “UBIT blocker” is a for-profit corporation that is wholly owned by a tax-exempt organization, but whose activities are not attributable to its tax-exempt parent.
How to Keep your Non-Profit Compliant in All 50 States
Most states require you to register your organization if you solicit donations from their residents. Many states also require registration if your organization collects substantial or ongoing donations from their residents, even if you aren’t specifically targeting donors in that state. Download our comprehensive list of each state’s requirements.