Any exempt organization that has $1,000 or more of gross income from an unrelated business must file Form 990-T. So, any single MLP or LP that has over $1K of UBTI is required to file the 990-T.
Review any carry forward losses for MLPs or LPs with your tax advisor. This information (i.e. loss schedule, prior-year K-1 forms) may reduce your tax liability.
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