Certain activities even if they don't seem related to the nonprofit's mission are considered related. Some of those activities include:
- those where nearly all the work is done by volunteers.
- those that are carried on primarily for the benefit of members, students, patients, officers, or employees. An example might be a gift shop at a hospital that serves patients or employees.
- the sale of merchandise that has been donated to the organization, as in a thrift store.
- the rental of mailing lists of donors or members.
- distributing incentives that are worth less than $5. Examples are stamps or pre-printed mailing labels given as incentives for donating money.