Noncompliant facility income (NFI) is income derived from a trade or business that is not in compliance with certain federal, state, or local laws. Part II, Section 6 of Form 990-T is used to calculate and report the tax on NFI. This tax applies if the organization has NFI and the total amount of NFI and tax-exempt income exceeds a certain threshold. The tax rate for NFI is generally the regular corporate income tax rate.