Internal Revenue Code
§117 – Qualified Scholarships
§511 – Imposition of Tax on Unrelated Business Income of Charitable, etc. Organizations
§513 – Unrelated Trade or Business
Hawai’i Revised Statutes
§235-2.4(z) – Taxation of business income of certain exempt organization
§237 – General Excise Tax
§304A-101 – Establishment of University of Hawai’i
Administrative Procedures
AP 8.561 – Tax Treatment of Non-Service Financial Assistance for Individual
AP 8.565 – Tax Reporting of Payments to Postdoctoral Appointments
AP 8.620 – Gifts
AP 8.868 – Reporting and Withholding on Payment to Nonresident Aliens and Foreign Corporations