Our non-profit gifts gift cards to families in the NICU to cover everyday expenses such as gas and food. We sell t-shirts on our website that is regularly available. Based on the definitions of UBI, I am confident that it would be considered UBI based on it being a good we are trading and it available on a regular basis however the third criteria is where it loses me. The funds we are given for t-shirts are used fo purchase gift cards which is our mission. Would revenue from t-shirts and other branded merchandise be UBI?
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