{
  "id": "EXC_UBTI_RESEARCH_INCOME",
  "name": "Exclusion of Research Income",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to exempt organizations conducting scientific or medical research where results are often made available to the public or performed for government agencies.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes income derived from research performed for government entities, or research performed by colleges, universities, hospitals, or fundamental research organizations.",
  "irc_reference": "IRC §512(b)(7)-(9)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}