UBTI, Unrelated Business Taxable Income, is a concern to tax exempt investors in the U.S. because the receipt of UBTI requires the tax exempt entity to file a tax return that it would not otherwise have to file and pay taxes on income that would otherwise be exempt, at the corporate rate. UBTI does not include interest, dividends and gains from the sale or exchange of capital assets. Limited partners avoid UBTI through the use of blocker and feeder corporations.