\pjnwill00 $70)B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica=<y;0 , + ;0 , 1jLF0e1 Arial1 Arial1j Helveticaelvetica=<y;0 , + ;0 , 1jLF0tg1 xArial1 Arial1j Helveticaelvetica=<y;0 , + ;0 , 1jLF0 j1 Arial1 Arial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm@*. \(#,##0\)~{\ \ \ \ @"................................................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" "+(#,##0" ";#,##0" ";"-- ";@" "# #,##0" ";#,##0" ";"-- ";@" "MJ@"......................................................................." " "@ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -" C C  C  C  C  C C C C C C C C C C C  C ) C ' C ( C & C  C "C "C #C "!C  C !C $C C C 8C Q8C C Q"8C Q"C Q&C Q&8C Q"8C Q.8C Q.8C %C aC a8C C qC qC qC q<C !C qC qC  qC q<C <C q8C <C % C "!C "!8C "C "8C "C 8C 8C !<C q<C q<C  q<C  C Q.8C Q&8C Q&8C Q"8C Q"8C Q!C Q!8C Q*8C Q!8C !C %  style_col_headings style_col_numbers  style_data style_footnotes style_stub_lines style_titles style_totalsU} ot}  ot $  l ,1@ ,@ ,@ ,@ ,@  ,nD ,D ,D ,D ,D ,D ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,n@ ,*@ ,'@ ,@ ,@ ,@ ,%@ ,+@ ,@ ,@ ,%@-N%Unrelated Business Income Tax Returnsh`Table 2.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated   jbBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size   #of Gross UBI, Tax Year 2000  _ W[All figures are estimates based on samples--money amounts are in thousands of dollars]    >???????? ? !" "Gross #Total$&Unrelated business '% #Total $ !!"Number" unrelated6J. deductions [1,2]$0M( taxable income 'E# tax [4] $ !!Size of gross unrelated "of"businessFG2K* (less deficit)GLUnrelated business F G ! !business income (UBI) "returns "income "Number " "Number " Ltaxable income  "Number " ! ! " "(UBI) "of "Amount "of "Amount E "of "Amount ! H I I Ireturns I I returns [3] I I Ireturns I ! (~ )?~ )@~ )@~ )@~ )@~ )@~ )@~ ) @~ )"@ * +Total~ ,@~ ,&~ ,@~ ,2(~ ,@@~ ,Z+~ -W~ ,@~ .`A / 0$1,000 under $10,001 [5]~ 1n@~ 1@~ 1?@~ 1X@~ 1\@~ 1@~ 2(@~ 1@~  3x@ 4"0$10,001 under $100,000 [5]~ 1@~ 1p!A~ 1@~ 1s!A~ 1,@~ 1y@~ 2H@~ 1!@~  3.@ 40$100,000 under $500,000~ 17@~ 1P~ 1-@~ 14<4A~ 1@~ 1H~ 2SA~ 1V@~  3@ 4!0$500,000 under $1,000,000~ 1ؑ@~ 1f0~ 1Б@~ 1$.~ 1p@~ 15@~ 2Ѝ@~ 1@~  3@S@ 5#0$1,000,000 under $5,000,000~ 1X@~ 1c~ 18@~ 1}w~ 1@~ 1@A~ 2)A~ 1x@~  3@ 5@$5,000,000 or more~ A p@~ A~~ A p@~ A~ Ai@~ AA~ B%A~ AZ@~  CPA 5766666666 6 68[1] Excludes cost of sales and services, which was subtracted from gross receipts from sales and services in computing gross profit from sales and services. Gross profit from sales and 88999999 9 :8services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages, and certain other 88;;;;;; ; <y8qdeductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.88;;;;;; ; <8|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.88====== = =a8Y[3] Excludes returns with unrelated business taxable income (less deficit) equal to zero.88====== = =8[4] Total tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other 88====== = =8allowable credits), plus any taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. 88====== = =8The proxy tax was reported on Form 990-T and was included in total tax; however, it had no connection to the tax on unrelated business income or an organization's involvement 88====== = =8in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.88====== = =8[5] The gross unrelated business income (UBI) brackets of "$1,000 under $10,001" and "$10,001 under $100,000" reflect the different filing requirements for organizations with gross 88====== = =8UBI of $10,000 or less (only a "partial" return was required) and all other Form 990-T filers (a more detailed "complete" return was required). Organizations with gross UBI below 88====== = = ,<@! ,@" ,@# ,@4 8,$1,000 were not required to file Form 990-T. 8 8 = = = = = = = =@!88NOTE: Detail may not add to totals because of rounding.!8!8!=!=!=!=!=!=! =! =V"ONSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004."8"8"="="="="="=" =" =#8#8#8#=#=#=#=#=#=# =# == wk+ > "