Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))

• Legal Form Number: 990-T
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

Form 990-T

Department of the Treasury

Internal Revenue Service

Exempt Organization Business Income Tax Return

(and proxy tax under section 6033(e))

For calendar year 2023 or other tax year beginning , 2023, and ending , 20

Go to www.irs.gov/Form990T for instructions and the latest information.

Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).

OMB No. 1545-0047

2023

Open to Public Inspection

for 501(c)(3)

Organizations Only

Print

or

Type

Name of organization ( Check box if name changed and see instructions.)

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state or province, country, and ZIP or foreign postal code

ACheck box if

address changed.

BExempt under section

501( ) ( )

408(e) 220(e)

408A 530(a)

529(a) 529A C Book value of all assets at end of year . . . . . . . . . . .

D

Employer identification number

E Group exemption number

(see instructions)

FCheck box if

an amended return.

G Check organization type

501(c) corporation 501(c) trust 401(a) trust Other trust State college/university

6417(d)(1)(A) Applicable entity

HCheck if filing only to claim Credit from Form 8941

Refund shown on Form 2439

Elective payment amount from Form 3800

ICheck if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation

.........

JEnter the number of attached Schedules A (Form 990-T) . . . . . . . . . . . . . . . . . . .

K

During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?

Yes No

If “Yes,” enter the name and identifying number of the parent corporation

LThe books are in care of Telephone number

Part I Total Unrelated Business Taxable Income

1

Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)

1

2Reserved ............................... 2

3Add lines 1 and 2 ............................ 3

4Charitable contributions (see instructions for limitation rules) . . . . . . . . . . . . . . 4

5Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3 . . 5

6Deduction for net operating loss. See instructions . . . . . . . . . . . . . . . . . 6

7 Total of unrelated business taxable income before specific deduction and section 199A deduction.

Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . 7

8Specific deduction (generally $1,000, but see instructions for exceptions) . . . . . . . . . . 8

9 Trusts. Section 199A deduction. See instructions . . . . . . . . . . . . . . . . . 9

10 Total deductions. Add lines 8 and 9 ...................... 10

11 Unrelated business taxable income. Subtract line 10 from line 7. If line 10 is greater than line 7,

enter zero ............................... 11

Part II Tax Computation

1 Organizations taxable as corporations. Multiply Part I, line 11, by 21% (0.21) . . . . . . . . 1

2 Trusts taxable at trust rates. See instructions for tax computation. Income tax on the amount on

Part I, line 11, from: Tax rate schedule or Schedule D (Form 1041) . . . . . . . . . 2

3 Proxy tax. See instructions ......................... 3

4Other tax amounts. See instructions . . . . . . . . . . . . . . . . . . . . . . 4

5Alternative minimum tax . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Tax on noncompliant facility income. See instructions . . . . . . . . . . . . . . . 6

7 Total. Add lines 3 through 6 to line 1 or 2, whichever applies . . . . . . . . . . . . . . 7

Part III Tax and Payments

1a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) . 1a

bOther credits (see instructions) . . . . . . . . . . . . . . . . 1b

cGeneral business credit. Attach Form 3800 (see instructions) . . . . . . 1c

dCredit for prior-year minimum tax (attach Form 8801 or 8827) . . . . . 1d

e Total credits. Add lines 1a through 1d . . . . . . . . . . . . . . . . . . . . . 1e

2Subtract line 1e from Part II, line 7 . . . . . . . . . . . . . . . . . . . . . . . 2

3a Amount due from Form 4255 . . . . . . . . . . . . . . . . 3a

bAmount due from Form 8611 . . . . . . . . . . . . . . . . 3b

cAmount due from Form 8697 . . . . . . . . . . . . . . . . 3c

dAmount due from Form 8866 . . . . . . . . . . . . . . . . 3d

eOther amounts due (see instructions) . . . . . . . . . . . . . 3e

fTotal amounts due. Add lines 3a through 3e . . . . . . . . . . . . . . . . . . . 3f

4 Total tax. Add lines 2 and 3f (see instructions). Check if includes tax previously deferred under

section 1294. Enter tax amount here . . . . . . . . . . . . . 4

5Current net 965 tax liability paid from Form 965-A, Part II, column (k) . . . . . . . . . . . 5

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11291J Form 990-T (2023)