Kernel Press

Program services include education of students through publication of a campus newspaper. In addition to news items and editorial commentary, the newspaper publishes paid advertising. The sale, solicitation and publication of the advertising are conducted by students under the supervision and instruction of staff. Although the services rendered to advertisers are commercial in nature, the advertising business contributes importantly to the education program through training of the students involved. Hence, none of the income derived from publication of the newspaper constitutes gross income from unrelated trade or business.