990 Question

[joanmcq]

I can't remember at this late date...is advertising revenue (to put ad in program) for a performing arts nonprofit considered to be contribution or 'other revenue' or program service....I know if its not a major source of revenue its not UBTI.

[Evan S. Golar]

I can't remember at this late date...is advertising revenue (to put ad in program) for a performing arts nonprofit considered to be contribution or 'other revenue' or program service....I know if its not a major source of revenue its not UBTI.

I would consider it Fundraising Revenue.

[joanmcq]

Where does that go? I see lines for fundraising expenses, but no section on pg 1 for fundraising income.