...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially related (aside from the need of such...organization for income or funds or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...

...Mar. 9, 1973; TD 7632, 44 FR 42681, July 20, 1979; TD 7767, 46 FR 11265, Feb. 6, 1981] §1.512(c)-1 Special rules applicable to partnerships; in general....substantially related (aside from the need of such organiza26 CFR Ch. I (4-1-86 Edition) tion for income or funds or the use it makes of the profits derived)...

...trade or business" means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,...

...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...

...(i) To the extent that the use of any property is substantially related (aside from the need of the organization for income or funds or the use it makes...profits derived) to the exercise or performance by an organization of its charitable, educational, or other purpose or function constituting its basis...

...furnishing does not contribute importantly to the accomplishment of such organization's exempt purposes (aside from the need of such organization for income...funds or the use it makes of the profits derived), the support received from such furnishing will be considered "rents" or "interest" and therefore will...

...or incurred for a purpose or activity that is not substantially related (aside from the need of the organization for income or funds or the use it makes...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis...

...lease if such lease is entered into primarily for a purpose which is substantially related §1.514(0-1 (aside from the need of such organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...

...issuers for reimbursement. Section 513 of the Code defines the term "unrelated trade or business" as any trade or business the conduct of which is not...exercise or performance by such organization of its exempt function. Section 1. 513-1 (b) of the Income Tax Regulations provides that the term "trade or...

...exceptions not pertinent here. Section 513 of the Code defines the term "unrelated trade or business'1 as any trade or business the conduct of which is not...exercise or performance by such organization of its exempt functions. The selling of blood and blood components, such as raw serums, to commercial laboratories...