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by geogriffin 2397 days ago
> 2. It is regularly carried on - not really, there's only one .org domain so one can't regularly sell it.

You're right. I misread #2 as the inverse so misunderstood what UBI was.

> 3. It is not substantially related to furthering the exempt purpose of the organization - that one would be the toughest to prove...

Kinda a moot point given #2, but the IRS elaborates (emphasis mine), "... only when the conduct of the business activities has causal relationship to achieving exempt purposes (_other than through the production of income_)"