�\pjnwill00 �6� �"B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica񲝮�0\�68彙幕� 01jせF�0€槨 �1��Arial1x�Arial1��Arial1j�� Helveticaelvetica񲝮�0\�68彙幕� 01jせF�0H殹 �1��Arial1j�� Helveticaelvetica񲝮�0\�68彙幕� 01jせF�0魷� �1��Arial1��Arial��&�?'�?(�?)�?MdXX�"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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm@*. $#,##0$~{\ \ \ \ @"................................................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" "\Y@"......................................................................................" " "@##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_) -5C� �C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C �C'� ��C%� ��C&� ��C$� ��C � ��C �"��C �"�亮C �#��C �!�C � �C�!�C� $�C��C�C8�C��C Q"8�C Q"��C Q&��C Q&8�C Q8�C Q��C Q��C Q8�罜 Q8��罜 Q8�C Q8�亮C Q8�亮C Q8��C Q8瘟�罜 Q8�C Q8��C Q8�亮C #��C a�亮C a8�C 8�C#��C a8瘟�C��Cq��Cq<��C8�C ��C q��C q<��C �C�<��C��C q8�C �<��C#� �C ��C �8�C ��C# �C Q&8�罜 �8��C8��C �<��C q<��亮C Q��C Q8��罜 Q8�亮罜 Q!8��C!��€��€��€��€��€��€��style_col_headings�style_col_numbers� style_data�style_footnotes�style_stub_lines�style_titles�style_totalsU}�ot} �ot 6 �l ,1@ ,�@ ,�@ ,�@ ,�@ ,d@ ,�@ ,�@ ,�@ ,�@ ,�@ ,v@ ,€@ ,r@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,d@ ,}@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,d@-Q%Unrelated Business Income Tax Returnse]Table 4.--Returns with Positive Unrelated Business Taxable Income: Number of Returns, Gross h`Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income, and Total C;Tax, by Type of Entity and Size of Gross UBI, Tax Year 2000 _W[All figures are estimates based on samples--money amounts are in thousands of dollars] IJJJJJJJ ! !Gross/P' TotalH( "Total# "$Type of entity and size of%Number% unrelated2M* deductions [1,2]'(&tax [3]) ) ) $gross unrelated business %of%business*+NUnrelated business *,$ $ $income (UBI) %returns %income %Number - Ntaxable income %Number % . $ $ % %(UBI) %of %Amount ( %of %Amount . $/000returns0O0returns0$ $1~ 2�?~ 2@~ 2@~ 2@~ 2@~ 2@~ 2@3 4 5ALL ENTITIES 6 6 6 6 6 6 6 3 4 7Total~ 8庖@~ 8Nh�~ 8@阂@~ 8咹q~ 8�W~ 8困褸~ 8蘾A9 : ;$1,000 under $10,001 [4]~ <�€@~ <�€汆@~ <�€瘟@~ <�虭~ <�(覢~ <�盍@~ <�x〡= 4";$10,001 under $100,000 [4]~ <�;篅~ <�€�A~ <�篅~ <�楟@~ <�H鸃~ <�ü@~ <�烙褸= 4;$100,000 under $500,000~ <�~ <�.�!~ <�~ <�0�A~ <�餝A~ <�蘑@~ <�€]鍬= >!;$500,000 under $1,000,000~ <�衺@~ <�堣A~ <�皛@~ <�(�A~ <�袓鶣~ <�P~@~ <�€I郂? @#;$1,000,000 under $5,000,000~ <�恮@~ <�篙'A~ <�Pw@~ <�x�A~ <��)A~ <�Pw@~ <�罉鳣? @;$5,000,000 or more~ <�X@~ <�:yQ~ <�X@~ <��*#A~ <�饝%A~ <�繵@~ <� CA? @;<�<�<�<�<�<�<�? @5TAX-EXEMPT CORPORATIONS<�<�<�<�<�<�<�? @ 7Total~ 8屔@~ 8 鴵~ 8Y葽~ 8>ch~ 8螖+~ 8€&葽~ 8HG A? @ ;$1,000 under $10,001 [4]~ <�Z癅~ <�@?覢~ <�霪@~ <�偪@~ <�€狡@~ <�;癅~ <�汙? @";$10,001 under $100,000 [4]~ <�於@~ <�h� A~ <�攵@~ <� 鼲~ <�俺鯜~ <�x禓~ <�藹? @;$100,000 under $500,000~ <�n~ <�$�A~ <�f~ <�艮A~ <�拌兀~ <�~ <�€沁@? @!;$500,000 under $1,000,000~ <�纙@~ <��A~ <�纙@~ <�腊A~ <�� 馌~ <�@z@~ <�v訞? @#;$1,000,000 under $5,000,000~ <�皉@~ <��$~ <�恟@~ <�附A~ <��,A~ <�pr@~ <�纖闌? @;$5,000,000 or more~ <�繮@~ <�nL0~ <�繮@~ <�皷 A~ <� >A~ <�€P@~ <�繲鬇? @;<�<�<�<�<�<�<�? @5TAX-EXEMPT TRUSTS<�<�<�<�<�<�<�? @ ,�@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,d@) ,@* ,@+ ,@, ,�@- ,�@. ,@/ ,!@0 ,@1 ,�@2 ,@3 ,@4 ,�@5 ,�@ 7Total~ 8p窣~ 8 8*A~ 87窣~ 8愂A~ 8䦅+~ 8R窣~ 8P�A ? @ !;$1,000 under $10,001 [4]~ !<�〕@~ !<�€缣@~ !<�〕@~ !<�┖@~ !<�%緻~ !<�〕@~ !<�錀@!?! @"";$10,001 under $100,000 [4]~ "<�x夽~ "<�纮谸~ "<�堾~ "<�靖@~ "<�@Q褸~ "<�€堾~ "<�)矦"?" @#;$100,000 under $500,000~ #<�€j@~ #<�@@~ #<�鄆@~ #<�€缗@~ #<�`~鉆~ #<�€j@~ #<�缟@#?# @!$;$500,000 under $1,000,000~ $<�@P@~ $<� n鍬~ $<�€O@~ $<�-籃~ $<�€鉆~ $<�@P@~ $<�€9菮$?$ @#%;$1,000,000 under $5,000,000~ %<�€S@~ %<�任A~ %<�S@~ %<��;軥~ %<�H'A~ %<�€S@~ %<�喙鍬%?% @&K$5,000,000 or more~ &L=@~ &L�,!~ &L=@~ &L酂鬇~ &L�A~ &L=@~ &L€1麫&?& @'B'A'A'A'A'A'A'A'A' �(C�[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 (C(C(D(D(D(D(D(E( D�)C�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, )C)C)D)D)D)D)D)E) D�*C�and certain other deductible items. For exempt organizations reporting positive unrelated business taxable income, cost of sales and services was $694.3 million, of which $681.9 *C*C*D*D*D*D*D*E* D>+C6million were attributable to tax-exempt organizations.+C+C+D+D+D+D+D+E+ D�,C|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.,C,C,F,F,F,F,F,F, F�-C� [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 -C-C-F-F-F-F-F-F- F�.C�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. .C.C.F.F.F.F.F.F. F�/C�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 /C/C/F/F/F/F/F/F/ F�0C� in unrelated business activities. For exempt organizations reporting positive unrelated business taxable income, total proxy tax was $2.8 million.0C0C0F0F0F0F0F0F0 F�1G�[4] 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 1C1C1F1F1F1F1F1F1 F�2C�with gross UBI 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 2C2C2F2F2F2F2F2F2 F>3C6UBI below $1,000 were not required to file Form 990-T.3C3C3F3F3F3F3F3F3 F@4C8NOTE: Detail may not add to totals because of rounding.4C4C4F4F4F4F4F4F4 FV5GNSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.5G5G5555555 = �v{*�> ��" ��