unrelated trade or business

The term “unrelated trade or business” includes the provision of debt management plan services (as defined in section 501(q)(4)(B) ) by any organization other than an organization which meets the requirements of section 501(q).

Source

26 USC § 513(j)

---

Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

---

Is this correct? or