daily average number of full-time students attending such institution (with part-time students taken into account on a full-time student equivalent basis). (c) Net investment income For purposes of this section, net investment income shall be determined under rules similar to the rules of section 4940(c). (d) Assets and net investment income of related organizations (1) In general For purposes of subsections (b)(1)(C) and (c), assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income, respectively, of the educational institution, except that— (A) no such amount shall be taken into account with respect to more than 1 educational institution, and (B) unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account. (2) Related organization For purposes of this subsection, the term related organization means, with respect to an educational institution, any organization which— (A) controls, or is controlled by, such institution, (B) is controlled by 1 or more persons which also control such institution, or (C) is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution. . (b) Clerical amendment The table of subchapters for chapter 42 is amended by adding at the end the following new item: Subchapter H—Excise tax based on investment income of private colleges and universities . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 13702. Name and logo royalties treated as unrelated business taxable income (a) In general Section 513 is amended by adding at the end the following new subsection: (k) Name and logo