Zero Unrelated Business Income (UBI) Policy

WHALEFALL has a Zero UBI Policy. To qualify as a nonprofit experience through WHALEFALL the activity must meet the primary purpose and further WHALEFALL’s mission. Specifically, the educational activity must offer the following to qualify:

• Sliding scale tuition or tuition assistance for equitable access to STEAM education.

• Skill training towards or work on a real world environmental impact project.

• Connecting to and support of students in local community when available.

If a school or organization would like B2B educational services and/or access to the suite of educational experiences independent of the primary purpose they will be directed to a preferred vender who donates a percentage of profits to the WHALEFALL public charity.

For more information on Unrelated Business Income (UBI) please visit the IRS page: https://www.irs.gov/charities-non-profits/unrelated-business-income-defined#:~:text=For%20most%20organizations%2C%20an%20activity,exempt%20purpose%20of%20the%20organization.