The following are examples of activities that are not related to the mission of the University and may be subject to unrelated business income tax:
- Alumni and public use of the University recreation center
- Alumni and public use of the University golf courses
- Alumni and public use of the Oakland Center
- Public use of Meadowbrook Hall
- Sale of printing services to non-university users
- Rental of sports facilities such as the O'Rena and soccer fields if substantial services are provided to the user
- Sponsorships whereby the sponsor receives a substantial return benefit that has a fair market value that exceeds 2% of the sponsorship payment
- A hyperlink from a University website to a sponsor's website where an endorsement appears by the University for the sponsor's product
- On-line stores or auctions hyperlinked to a University website
- Sale of mailing lists or other data to commercial entities
- Income received from companies advertising in athletic programs
- Income received from companies advertising on University websites
- Travel tour programs (i.e. sightseeing, recreational, social, cruise, etc.) operated by the alumni association that are not authentic educational activities