Substantially related
Substantially related (1)In general.Gross income derives fromunrelated trade or business,within the meaning of section 513(a), if the conduct of the trade or business which produces the income is not substantially related (other than through the production of funds) to the purposes for which exemption is granted. The presence of this requirement necessitates an examination of the relationship between the business activities which generate the particular income in questionthe activities, that is, of producing or distributing the goods or performing the services involvedand the accomplishment of the organization's exempt purposes.