# Calculation of UBTI for Certain Exempt Organizations
> **IRS** · Final regulation and removal of temporary regulation. · Published 2019-12-10 · Effective 2019-12-10 · 84 FR 67370
## Document
- **Document number:** 2019-26274
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 67370
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-12-10
- **Effective date:** 2019-12-10
- **Treasury docket:** TD 9886
## Abstract

This document contains a final regulation providing guidance on how certain organizations that provide employee benefits must calculate unrelated business taxable income (UBTI).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/12/10/2019-26274/calculation-of-ubti-for-certain-exempt-organizations)
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