Archive for the ‘UBTI/UDFI’ Category

When Do the UBTI Rules Come Into Play with a Self Directed IRA?

June 1st, 2017

In general, when it comes to using a Self Directed IRA to make investments most investments are exempt from federal income tax. This is because an IRA is exempt from tax pursuant to Internal Revenue Code 408 and Section 512 of the Internal Revenue Codes exempt most forms of investment income generated by an IRA […]

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What is Unrelated Business Taxable Income?

February 3rd, 2016

The tax advantage of an IRA is that income is tax-free until distributed. In general, an exempt organization is not taxed on its income from an activity that is substantially related to the charitable, educational, or other purpose that is the basis for the organization’s exemption. Such income is exempt even if the activity is […]

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The Self Directed IRA and UBTI

December 16th, 2015

In general, when it comes to using a Self Directed IRA to make investments most investments are exempt from federal income tax. This is because an IRA is exempt from tax pursuant to Internal Revenue Code 408 and Section 512 of the Internal Revenue Codes exempt most forms of investment income generated by an IRA […]

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The Self Directed IRA and UBTI Rules

May 28th, 2015

In general, when it comes to using a Self Directed IRA to make investments most investments are exempt from federal income tax. This is because an IRA is exempt from tax pursuant to Internal Revenue Code 408 and Section 512 of the Internal Revenue Codes exempt most forms of investment income generated by an IRA […]

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Using a Self-Directed IRA to Invest in Hedge Funds

September 24th, 2014

The Internal Revenue Code does not describe what a Self Directed IRA can invest in, only what it cannot invest in. Internal Revenue Code Sections 408 & 4975 prohibits Disqualified Persons from engaging in certain type of transactions. The purpose of these rules is to encourage the use of IRAs for accumulation of retirement savings […]

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IRA Financial Group Self-Directed IRA Real Estate Buyers Using The Website Airbnb to Generate Returns with Retirement Funds

July 1st, 2014

Self-Directed IRA investors using vacation rental websites to generate strong returns. IRA Financial Group, the leading provider of “checkbook control” self-directed IRA LLC solutions, has seen a surge of clients interested in using the retirement funds to make all cash real estate investments in order to list the properties on Airbnb as vacation rentals. Airbnb […]

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