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