2. the Supreme Court rejected ABE's argument that marketing, selling, and servicing insurance contracts was not a trade or business because the insurance program was billed as a ____ effort
4. one of the key factors in the Supreme Court's decision in the Serbian Eastern Orthodox Diocese case was the ____ nature of the Serbian Orthodox Church
5. year churches lost their exemption from UBIT
6. UBIT is imposed on income from a ____ or business
9. alternative vehicle by which Branch Ministries might, very carefully, be able to get out its political communications: a ____ org.
11. the NCAA court held that the petitioner's sale of advertising in its event ____was not "regularly carried on" and that ad revenues were therefore not UBI
15. for the PIA court, the existence of a ____ motive was the most important criterion for determining that an activity constitutes a "trae or business"
16. for UBIT to apply, the income must be ____ to the organization's exempt purposes
18. type of dispute involved in Presbyterian Church in United States case
19. Branch Ministries tried to argue they derived their exempt status from this and therefore weren't subject to the campaign prohibition of Section 501(c)(3)
20. a trade or business is not subject to UBIT if substantially all the work is performed by these

1. the Supreme Court concluded that the American College of Physicians' sale of ads in its flagship medical ____ was not substantially related to its exempt purposes
3. the Lutheran Social Service court invalidated the portion of the Treas. Reg. that required the principal activity of an integrated auxiliary to be exclusively ____
5. year UBIT was first introduced into the Internal Revenue Code
7. in Presbyterian Church case, element of Georgia's implied trust theory that was barred by the First Amendment: departure from ____
8. the Tax Court (in Foundation of Human Understanding) relied primarily upon the petitioner's _____ aspects (the existence of a community of believers or communicants, bringing people together to worship) to determine whether it was a church
10. for UBIT to apply, the income must be from activity that is regularly ____ on
12. in the Foundation of Human Understanding case, the TAx Court used, but refused to adopt, the IRS's ____ criteria for determining whether an organization is a church
13. discipline at issue in Smith v. Calvary Christian Church
14. because the clothes and other items it sells are ____ by the general public, Goodwill's sales revenues from such sales are not subject to UBIT
17. according to the Strayhorn court, refusal to believe in a supreme ____ cannot be the sole reason for denying recognition of a group's exempt status