The American Accounting Association holds its regional meetings at seven locations in the spring and its national meeting in August of each year.
The meetings include the formal presentation of papers, panel discussions, business sessions, and various committee meetings. In addition, textbook publishers are per mitted to display their wares in a publisher's exhibit hall. The book exhibitors must pay a fee to the AAA for the right to do so. Are these fees unrelated business income? Why or why not?