Unrelated Business Income (Ubit) Guidelines
Each fiscal year, UNLV is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service to report any unrelated business income generated by the activities of its academic and support units.
Listed below are some examples of unrelated business income:
- Participation in joint ventures with for-profit entities;
- Any form of advertising that generates revenue for the university;
- Rental of real property when services are provided to the renter;
- Sales or rental of any goods or services other than for the convenience of faculty, staff, or students.
NOTE: IRS does not classify "alumni" as members of this group.
Prior to undertaking any activity that might generate unrelated business income, individuals must contact the UNLV Controller and University Communications for information on the activity's impact on the community.
The Campus Directory is a document that provides contact information for UNLV faculty and staff. All UNLV employees receive a directory. The directory has limited distribution on campus to students through outlets such as the residence halls, Ask Me booths at Orientation, and student union. Advertising is solicited by a third-party publisher to defray layout and printing expenses. The UNLV Campus Directory is a non-public limited forum for commercial purposes.
Advertisements in the UNLV Campus Directory will not be accepted for the following:
- alcoholic beverages
- tobacco products
- religious or political organizations
- high-risk ventures
- paraphernalia associated with illegal drugs or drugs other than registered pharmaceuticals
- products produced by child labor
Ads will not be accepted that use racist or sexist themes or stereotypes; or that sell sex as a product, even by implication. UNLV will not accept advertising that is dishonest, that attempts to mislead the audience, or that violates the law. Advertising must be commercial in nature for transactions for goods or services. Advertising must be viewpoint neutral. Advertising will be refused if inconsistent with the fundamental missions of the university, in conflict with the image the university seeks to project, or the well being of the university community.
UNLV Trademark & Licensing Program
UNLV established a Licensing Program in the mid-1980s to regulate the use of its marks (i.e., name trademark, insignia, logos, images, etc.) on clothing wear and other manufactured items. The purpose of the licensing program is to protect the name and marks of UNLV and to enhance the image of UNLV through approved usage. This process ensures that UNLV's marks are used in the manner cited in UNLV's Identity website, and also on products that follow fair labor practices.
The committee felt that an institutional statement regarding UNACCEPTABLE ADVERTISERS should be reviewed by the Cabinet for print, the general campus, and UNLV's .EDU website. On this topic, the committee agreed on the following:
Regarding the sale of advertising on UNLV's .EDU website, in university publications, or on campus property, advertising will not be accepted for the following:
- alcoholic beverages or tobacco products;
- "head shops" or other purveyors of legal paraphernalia associated with illegal drugs, or for drugs other than registered pharmaceuticals;
- religious or political organizations;
- high-risk ventures;
- ads that use racist or sexist themes or stereotypes; or that sell sex as a product, even by implication; or
- any product produced by child labor