UNRELATED BUSINESS INCOME: Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. An exempt organization that has $1,000 or more of gross income from an unrelated business must file Form 990–T.   ( http://www.irs.gov/publications/p557/ch02.html#d0e1577) 1.  The Humantics Foundation Fundraising Activities      a) A popcorn selling venture was under taken as the business name “Volcano Corn”.          See  ( http://www.ilena-rosenthal.com/fundraising.html)          For photo and links to the Director’s own words about the venture.      b) Are there documents/records detailing this venture?      c) Advertised as done at festivals, races, and downtown events           and having reaching “thousands and thousands”          1)  With the assumption that by reaching ‘thousands and thousands’ the sales would               also have met the minimum $1,000 amount.          2)  Was a Form 990-T filed as required?