In 1950, Congress enacted the "Unrelated Business Income Tax" (UBIT) out of concern over unfair competition between taxable businesses and non-profits. The primary function of the UBIT is to discourage unrelated business activity by non-profits. Non-profits should never let their "Unrelated Business" activity reach the point where it starts to look like a commercial business. This is happening in Marietta. The Washington County Fair Board used un-taxed funds and volunteer labor to make improvements to their parking lot RV sites which was then licensed as a commercial RV park. They have moved from providing entities for occasional fairs and events to being a year-round commercial business and still claim to be a non-profit. "Unrelated Business" income could cause the IRS to reconsider a non-profits 501 c 3 status.