Section 1.513-1(e) Any trade or business in which substantially all the work in carrying on such trade or business is performed for the organization without compensation is not an unrelated trade or business. IRC Section 511 Imposition of tax on unrelated business income.IRC Section 513(f), for example, provides that “traditional” bingo is not an unrelated trade or business.
Gaming is treated as an unrelated trade or business activity, unless a specific statutory exception applies.
