However, income derived from two types of trades or businesses, specifically those that are trades or businesses trading in financial instruments or commodities and those that are considered passive activities with respect to taxpayers, is subject to the 3.8% Medicare Surtax.

FORBES: Not so Fast: an Additional Obstacle for Real Estate Professional in the 3.8% Medicare Surtax

That while cultural goods, services and activities have important economic value, they are not mere commodities or consumer goods that can only be regarded as objects of trade.

UNESCO: Cultural Expressions

Major activities of the Expo will include exhibitions of masterpieces of traditional craftsmanship, live demonstrations of traditional craftsmanship, traditional crafts commodities fair, live experience in the making of traditional crafts, and exchanges and interactions between the audience and traditional craftsmen.

UNESCO: Patrimonio Cultural Inmaterial