�\pjnwill00 $� �&B�  dü©ñÒMbP?_"*+�€%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1j�� Helveticaelvetica=����<�y;0p4� ,4� �;0p4� 1jL�F�0¬e��1 ��Arial1 x�Arial1 ��Arial1j�� Helveticaelvetica=����<�y;0p4� ,4� �;0p4� 1jL�F�0tg��1 ��Arial1j�� Helveticaelvetica=����<�y;0p4� ,4� �;0p4� 1jL�F�0 j��1 ��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" ";"-- ";@" "\Y@"......................................................................................" " "@ ##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 �"�ÁÁC �#��C !�!�C � �C �!�C � $�C ��C �C 8�C ��C Q"8�C Q"��C Q&��C Q&8�C Q8�C Q��C Q��C Q8�C Q.8��C Q.8�ÁC Q8�ÁÁC Q8��C Q8�ÁÁC Q8��C Q8�ÁÁC $��C a�ÁÁC a8�C ��C q��C q<�C ��C q��C q<�C y��C �<�C q8�C �<�C !��C !�8�C !�!�C !�!�C �8��C 8��C �<��C q<�ÁÁC $� �C !��C $ �C  �C Q��C Q8�ÁÁC !��€��€��€��€��€��€��style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_lines� style_titles� style_totalsU} �ot} � ot $  �l �1 �� �� �� �  d �� �� �� �� �� �€ �� �� �� �� �� �� �� �� �� �� �d � � �� �� � �! � ��-J%Unrelated Business Income Tax Returnsh`Table 3.--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  F>of Unrelated Business Taxable Income or Deficit, Tax Year 2000 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]   @AAAAAAAA  ! !Gross "Total#(Unrelated business ) "Total# $%Number% unrelated6H. deductions [1,2]'(taxable income )& tax [3]' $"$Size of unrelated business %of%business*+0I( (less deficit),*+ $! $taxable income or deficit %returns %income %Number % %Number % %Number % $ $ % %(UBI) %of %Amount %of %Amount %of %Amount $ - . . .returns . .returns  . .returns . $ /~ 0�?~ 0@~ 0@~ 0@~ 0@~ 0@~ 0@~ 0 @ 1 2Total~ 3àÔâ@~ 3&�~ 3Áâ@~ 32(�~ 3@ÏÞ@~ 3öZ+~ 3ãÒ@~ 3`�A 45Deficit~ 6€ÚÇ@~ 6Öt�~ 6€ÚÇ@~ 6�9~ 6€ÚÇ@~ 6.;�~ 6ÀW@~ 6€@ 75Zero [4]~ 6j»@~ 6¦c~ 6j»@~ 6¦c 8-- 8--~ 6Àa@~ 6Œ’@ 75$1 under $1,000~ 6®@~ 6À¤ä@~ 6®@~ 6@Íã@~ 6®@~ 6ôš@~ 6à­@~ 6ào@ 75$1,000 under $10,000~ 6)Á@~ 6`A~ 6úÀ@~ 60A~ 6)Á@~ 6@†à@~ 6€Á@~ 6͵@ 95$10,000 under $100,000~ 6œµ@~ 6�(A~ 6kµ@~ 6d�#A~ 6œµ@~ 6°fA~ 6 µ@~ 6€Ý@ 95$100,000 under $500,000~ 6xŠ@~ 6 "~ 6(Š@~ 6�)A~ 6xŠ@~ 6 ìA~ 6`Š@~ 6�,ì@ 9!5$500,000 under $1,000,000~ 6`a@~ 6€�A~ 6 a@~ 6p×ù@~ 6`a@~ 6 g÷@~ 6`a@~ 6€ÝÞ@ 7B$1,000,000 or more~ Càg@~ Cf²T~ C`g@~ CèÁA~ Càg@~ C~�9~ CÀg@~ C�A 9;:::::::: :�D�[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 DDDDE<<< =�D�sales and services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages, DDDD?>>> >�D�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.DDDD?>>> >�D|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.DDDD?>>> >�D�[3] 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 DDDD?>>> >�D�allowable 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. DDDD?>>> >�D�The 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 DDDD?>>> >�D�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.DDDD?>>> >�D~[4] The Zero category includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions.DDDD?>>> > �<! ��" ��# �<@ D8NOTE: Detail may not add to totals because of rounding. D D D D ? > > > >V!FNSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.!D!D!D!D!E!<!<!<! <"G"G"G"G"G"G#G#G#G#G#G#G= �x[,�!> ��" ������������������������������