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Originally Posted by Jurassic Referee
It sounds like that there isn't really that much difference between the concept in all rulesets, except for maybe the "title" and the penalty.
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No, there's not any difference in philosophy, judging from what I read here on the topic. An U foul is when the contact is not a legitimate attempt to play the ball or is excessive. A recent interpretation rules U any foul committed before the official hands the ball for a throw in (in FIBA a contact foul can be committed even during a dead ball and doesn't count as T), for example an illegal screen.
The penalty is different, actually: 2 FT in general, only one FT if the offended player scores a basket (with a continuous motion etc.), or 3 FT if the offended player was attempting a three pointer and did not score. After the FT, possession at the division line for the offended team.