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Service Center: Difference between revisions
→Special Consideration for External Customers- Unrelated Business Income Tax
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* Departmental Administration (including Departmental Administrators, Chairs, Core Lab Directors) with financial and administrative oversight of a service center will follow applicable guidelines contained in this policy and the related procedure. | * Departmental Administration (including Departmental Administrators, Chairs, Core Lab Directors) with financial and administrative oversight of a service center will follow applicable guidelines contained in this policy and the related procedure. | ||
* Departments shall cover all planned deficits, as well as capital outlays and any expenses (e.g. Institutional F&A expenses) that are not allowed to be recovered through service rates. | * Departments shall cover all planned deficits, as well as capital outlays and any expenses (e.g. Institutional F&A expenses) that are not allowed to be recovered through service rates. | ||
'''Special Consideration for External Customers- Unrelated Business Income Tax''' | |||
Charges to external users may be subject to Unrelated Business Income Tax (UBIT). UBIT determination and calculation may require documentation from the departments that are providing services to external users. Cost objectives generating UBIT liability may be required to contribute to UBIT payments. | Charges to external users may be subject to Unrelated Business Income Tax (UBIT). UBIT determination and calculation may require documentation from the departments that are providing services to external users. Cost objectives generating UBIT liability may be required to contribute to UBIT payments. | ||
'''Additional Information''' | |||
* [mailto:myu@unmc.edu Manager, Office of Costing & Analysis] | * [mailto:myu@unmc.edu Manager, Office of Costing & Analysis] | ||
* [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis] | * [http://info.unmc.edu/management/finance/fincompliance/index.html Office of Costing & Analysis] | ||