See Special Enrollment Exam Quiz
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SEE PART 2: BUSINESSES
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A charity exempt under IRC § 501(c)(3) operates a thrift store to raise funds for its programs. The store sells donated clothing and household goods, and its sorting, pricing, and sales work is performed entirely by unpaid volunteers. In 2025, the store also began selling new craft items that the charity purchases from a wholesale supplier; those craft sales are handled by two part-time paid employees. During 2025, the store had $90,000 of sales of donated merchandise and $30,000 of sales of purchased craft items.
Which of the following correctly describes the treatment of the store's sales for unrelated business income tax purposes?
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