�\pjnwill00  � �� �,DZuB�  dMbP?_"*+�%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1j�� Helveticaelvetica񲝮�0\�$�D*� Ļ� 0$1jF�0q� �1 ��Arial1 x�Arial1 ��Arial1j�� Helveticaelvetica񲝮�0\�$�D*� Ļ� 0$1jF�0#,##0" ";\-#,##0" ";"-- ";@" " " "@da\ \ \ \ @"......................................................................................"=:#,##0" ";\-#,##0" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "~{\ \ \ \ @"................................................................................................................" ##0.0E+0mm:ss@52_("$"* #,##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 1� ��C /� ��C 0� ��C .� ��C  � ��C �"��C �"�C �#��C %�!�C � C � �C �!�C � $�C ��C �C 8�C �8�C ��C �!8�C �8��C 8��C �!(�C Q8�C Q8C Q8�C Q8C Q8�C Q"(�C Q8�C Q8�C Q8C Q8��C Q8��C Q8�C Q��C �8��C �8�C Q8C �8�C Q8�C Q8�C Q8��C 8��C Q8�C Q8C 8��C Q8��C Q8��C Q8�C Q8�C �C a�C a8�C a8��C a8�C 8�C ��C q<�C ���C �<��C �<�C  ��C y<��C y��C y<��C  �<�C  ��C q<��C q��C q<��C  �<�C !q<�C � <�C Q8C Q8�C Q8�C 8�C �<�C q<�C � ,�C q<�C � ,�C  �<�C $q<�C Q"8�C Y8�C %�!(�C Q��C Q��C Q8�C &��C �<�C y<�C "��C "�<�C �<�C 8��C 'q<�C q8�C !q<�C $q<�C %�!�C %��C q8�C %�!�C -� ,�C q#(�C ��C  �C Q8��C Q8�C $���C '���C !���C (���C $q��C 'q��C !q��C (q��C  �C  8�C 'q<�C (q<�C *��C q8�C $q<�C )q<�C -�<�C  (�C  �C � (�C  �<��C (q<�C -� <�C -q <�C -� �C - �C 8�C  �<�C q<��C q<�C  �<��C q<�C !��������������style_col_headings�style_col_numbers�style_data_TABLE7�style_footnotes�style_spanners�style_stub_lines� style_titles� style_totalsU} �ot} � ot � ,l@ ,1@ ,�@ ,�@  ,n@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@  ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@-�%Unrelated Business Income Tax Returnsf^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000  _!W[All figures are estimates based on samples--money amounts are in thousands of dollars]  "#$$$$$$$$ $ %&'All organizations() *Organizations with gross**** * +&,-.!*unrelated business income**** * +&/Total  0Total1)*!(UBI) of $1,000 under $10,001 [3]**** * +&Size of gross unrelated2number 3deductions [1,2]4 5Total5- Net operating.-Specific 5 +&business income (UBI) 2of346deductions [2,4]*7loss deduction83 deduction 9 + & :returns ,Number ; <Number , ,Number , ,Number , + & = 2of  >Amount &of  2Amount 2of  2Amount 2of  /Amount + ? � @returns A ?returns @ @returns @ @returns @ + B~ C�?~ C@~ D@~ E@~ C@~ C@~ C@~ C @~ F"@ G HTotal~ I@~ J@~ J2(�~ J?@~ JX@~ J8@~ J4@~ J @~ K@@ L M$1,000 under $10,001 [3]~ Nn@~ O?@~ OX@~ O?@~ OX@~ O8@~ O4@~ O @~  P@@ Q"R$10,001 under $100,000 [3]~ S@~ T@~ Ts!A T-- T-- T-- T-- T--  U-- VM$100,000 under $500,000~ S7@~ T-@~ T4<4A T-- T-- T-- T-- T--  U-- Q!M$500,000 under $1,000,000~ Sؑ@~ TБ@~ T�$. T-- T-- T-- T-- T--  U-- Q#M$1,000,000 under $5,000,000~ SX@~ T8@~ T}w T-- T-- T-- T-- T--  U-- Q�$5,000,000 or more~ S p@~ U p@~ U�� U-- U-- U-- U-- U--  U-- QYW'OOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]((((((( ( +Z**.7&Deductions directly connected with UBI99999 9 +Z *Total*/&0 Allocable to*0Allocable to unrelated* 0 Allocable to &ZSize of gross unrelated*deductions [2,5]* 0Total*0rental*0 debt-financed* 0 investment +Zbusiness income (UBI)**/*0 income [6]*0 income [6]* 0 income [6,7] +Z<Number,,Number,,Number,,Number, ,Number +Z &of2Amount 2of2Amount 2of2Amount 2of2Amount  /of +[?returns@@returns@@returns@@returns@ @returns +\~ E$@~ C&@~ C(@~ C*@~ C,@~ C.@~ C0@~ C1@~  F2@ G ]Total~ ^@~ J}�~ J@~ Jn�~ J@~ J�A~ J@~ J$AA~  K@ L M$1,000 under $10,001 [3] O-- O-- O-- O-- O-- O-- O-- O--  P-- _"R$10,001 under $100,000 [3]~ S@~ Ts!A~ T@~ T�!~ T@~ T@@~ Tx@~ T�5@~  U|@ a ,l@! ,�@" ,�@# ,�@ $ ,�@% ,�@& ,�@' ,�@( ,�@) ,�@* ,{@+ ,�@, ,�@- ,�@. ,�@/ ,�@0 ,�@1 ,�@2 ,�@3 ,�@4 ,�@ 5 ,�@6 ,�@7 ,�@8 ,�@9 ,�@: ,�@; ,�@< ,�@= ,�@> ,�@? ,�@ b$100,000 under $500,000~ `-@~ T4<4A~ Tc@~ T>J~ Tq@~ T`S@~ T@~ T(@~ UP|@ _!!b$500,000 under $1,000,000~ !`Б@~ !T�$.~ !Tܐ@~ !T� %A~ !TJ@~ !TG@~ !T@V@~ !Tr@~ ! UX@! _#"b$1,000,000 under $5,000,000~ "`8@~ "T}w~ "T@~ "Tm~ "TK@~ "T@~ "T@[@~ "T0|@~ " UN@" _#�$5,000,000 or more~ #� p@~ #���~ #�n@~ #�^DA~ #�&@~ #�u@~ #�;@~ #� FA~ # �.@# X$&b$7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued$9$9$9$9$9$9$9$ 9$ +%&9%71Deductions directly connected with UBI--Continued%9%9%9%9%9%9%9% 9% +&&&/ Allocable to&0Allocable to income&*&0Allocable to exploited&*&0Direct&*&0Compensation of& *& &'dSize of gross unrelated'/ investment'0from controlled'*'0exempt activity income,'*'0 advertising'*'0officers, directors,' *' +(&business income (UBI)(/ income [6,7](0organizations [6](*(0except advertising [6](*(0 costs [6](*(0 and trustees( *( +)&)e --Continued)0)*)0)*)0)*)0) *) +*&*/*,Number*,*,Number*,*,Number*,*,Number* ,* ++&+/Amount +2of+2Amount +2of+2Amount +2of+2Amount +2of+ /Amount+ +,?,@,@returns,@,@returns,@,@returns,@,@returns, @, +-B~ -C3@~ -C4@~ -C5@~ -C6@~ -C7@~ -C8@~ -C9@~ -C:@~ - F;@- G .HTotal~ .I}@~ .J}@~ .J -�@~ .J@~ .J`"@~ .J@~ .JZ-A~ .Jp@~ . K1@. L /M$1,000 under $10,001 [3] /N-- /O-- /O-- /O-- /O-- /O-- /O-- /O-- / P--/ Q"0R$10,001 under $100,000 [3]~ 0Sz@~ 0To@~ 0T)@~ 0Tw@~ 0Tw@~ 0T@~ 0T�7@~ 0T@~ 0 U6@0 V1M$100,000 under $500,000~ 1St@~ 1Ta@~ 1T@~ 1Te@~ 1T@~ 1T<@~ 1T�A~ 1T@~ 1 U@1 Q!2M$500,000 under $1,000,000~ 2S@~ 2T:@~ 2T@~ 2TM@~ 2T@~ 2Tp@~ 2T@~ 2T@Y@~ 2 U\@2 Q#3M$1,000,000 under $5,000,000~ 3Sڳ@~ 3TD@~ 3TZ@~ 3TK@~ 3T`@~ 3Tm@~ 3Tx� A~ 3T]@~ 3 U=@3 Q4�$5,000,000 or more~ 4�7@~ 4�7@~ 4�@@~ 4�1@~ 4�@~ 4�M@~ 4�<.A~ 4�>@~ 4 �\@4 Q5&b57ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued595959595959595 f6&Size of gross unrelated9671Deductions directly connected with UBI--Continued696969696969696 f7&business income (UBI)70Salaries and wages7*70Repairs and maintenance7*70 Bad debts7*70Interest7*7 f8&8,Number8,8,Number8,8,Number8,8,Number8,8 f9& 92of 92Amount 92of 92Amount 92of 92Amount 92of 9/Amount9 f:?:@returns:@:@returns:@:@returns:@:@returns:@: f;B~ ;C<@~ ;C=@~ ;C>@~ ;C?@~ ;C@@~ ;C@@~ ;CA@~ ;FA@; f <jTotal~ <I@~ <J4A~ <J@~ <Jk@~ <J@@~ <J�)@~ <J @~ <K @< k =M$1,000 under $10,001 [3] =N-- =O-- =O-- =O-- =O-- =O-- =O-- =P--= l">R$10,001 under $100,000 [3]~ >S@~ >T@@~ >Tf@~ >T@~ >T`e@~ >Ty@~ >T@~ >U)@> `?m$100,000 under $500,000~ ?S2@~ ?TyA~ ?T@~ ?T@~ ?Tq@~ ?T$@~ ?T@~ ?U@@? `@ ,l@A ,�@B ,�@C ,�@D ,d@E ,�@F ,�@G ,�@H ,{@I ,�@ J ,x@K ,�@L ,�@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,�@T ,�@U ,�@V ,�@W ,�@X ,�@Y ,�@ Z ,�@[ ,�@\ ,�@] ,�@^ ,�@_ ,�@!@m$500,000 under $1,000,000~ @Sx@~ @TоA~ @T`{@~ @T_@~ @TW@~ @T @~ @Ti@~ @U@@ `#Am$1,000,000 under $5,000,000~ ASH@~ AT�A~ ATx@~ AT@@~ AT^@~ AT@~ AT e@~ AU@A `Bn$5,000,000 or more~ BS``@~ BU(�A~ BUV@~ BU@@~ BUE@~ BU@d@~ BUI@~ BU@B `CpCqCrCqCsCtCsCqCsC u"DvFootnotes at end of table.DwDwDwDwDwDwDwDwD wD x-E�%Unrelated Business Income Tax ReturnsEwEwEwEwEwEwEwEwE wE xfF^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000FFFFFFFFF yF zG{ --ContinuedGGGGGGGGG yG z_H!W[All figures are estimates based on samples--money amounts are in thousands of dollars]HHHHHHHHH �H �H �I#I$I$I$I$I$I$I$I$I �I �I �J&bJ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedJ9J9J9J9J9J9J9J �J �J �K&9K71Deductions directly connected with UBI--ContinuedK9K9K9K9K9K9K9K �K �K �L&Lg Taxes and L*LhLiLgL*Lg ContributionsL*L �L �L �M&Size of gross unrelatedM}licenses paid M~M0 DepreciationM*M0 DepletionM*M0 to deferredM*M �M �M �N&business income (UBI)Ng deductionN*NhNiNgN*Ngcompensation plansN*N �N �N �O&O,NumberO,O,NumberO,O,NumberO,O,NumberO,O �O �O �P& P2of P2Amount P2of P2Amount P2of P2Amount P2of P2AmountP �P �P �Q?Q@returnsQ@Q@returnsQ@Q@returnsQ@Q@returnsQ@Q �Q �Q �RB~ RCB@~ RCB@~ RCC@~ RCC@~ RCD@~ RCD@~ RCE@~ RCE@R R R � SHTotal~ S@~ SXA~ S@~ S��A~ SR@~ S�İ@~ S@~ S�@S �S �S � TM$1,000 under $10,001 [3] T�-- T�-- T�-- T�-- T�-- T�-- T�-- T�--T |T |"UR$10,001 under $100,000 [3]~ U�\@~ U�@~ U�@~ U�@ U�*47 U�*499~ U�|@~ U�@U |U |VM$100,000 under $500,000~ V�@~ V�p@~ V�@~ V�@~ V�2@~ V�@~ V�v@~ V�Л@V |V |!WM$500,000 under $1,000,000~ W�@~ W�@@~ W�|@~ W�@W�W�~ W�S@~ W�(@W |W |#XM$1,000,000 under $5,000,000~ X�{@~ X�@~ X� z@~ X�@ X�*9X�*3,220~ X�Q@~ X�@X |X |Y�$5,000,000 or more~ Yc[@~ Y�`@~ Yc@\@~ YW|@Y�Y�~ Yc(@~ YW@Y �Y �Z&bZ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedZ9Z9Z9Z9Z9Z(Z9Z |Z |[&9[71Deductions directly connected with UBI--Continued[9[9[9[9[9[0Deductions not [*[ |[ |\&\g Contributions\*\g Net operating\*\/\*\0directly connected\*\ |\ |]&Size of gross unrelated]0 to employee]* ]0loss]*]0Other deductions]*]0with UBI]*] |] |^&business income (UBI)^gbenefit programs^*^g deduction^*^h^i ^gTotal^*^ |^ |_&_,Number_,_,Number_,_,Number_,_,Number_,_ |_ |`,l@a,�@b,�@c,�@d,�@e,�@f,�@g,�@h,�@i,�@ j,�@k,�@l,�@m,�@n,�@o,�@p ,�@q ,�@r ,�@s ,�@t ,�@u ,�@v ,�@w ,�@x ,�@y ,n@z ,�@{ , @| ,@} ,�@~ ,�@ ,&@`& `2of `2Amount `2of `2Amount `2of `2Amount `2of `2Amount` |` |a?a@returnsa@a@returnsa@a@returnsa@a@returnsa@a �a �a �a �a �a�a�bB~ bCF@~ bCF@~ bCG@~ bCG@~ bCH@~ bCH@~ bCI@~ bCI@b �b �b �b �b �b�b� cHTotal~ c@~ c� A~ c@~ c��A~ c!@~ c�j�~ c@~ c�{+c |c | dM$1,000 under $10,001 [3] d�-- d�-- d�-- d�-- d�-- d�-- d�-- d�--d |d |"eR$10,001 under $100,000 [3]~ e�`@~ e�@~ e�$@~ e�@~ e�@~ e�8�A~ e�_@~ e�$@e |e |fM$100,000 under $500,000~ f�@~ f�@~ f�@~ f�@~ f�b@~ f�,NA~ f�@~ f�P@f |f |!gM$500,000 under $1,000,000~ g�y@~ g�O@~ g�`g@~ g�@~ g�@~ g� A~ g�@~ g��>@g �g �#hM$1,000,000 under $5,000,000~ h� z@~ h��@~ h�e@~ h�@~ h�@@~ h�^�,~ h�0@~ h��Ah �h �i�$5,000,000 or more~ ic[@~ i�`@~ icN@~ iW/@~ i� h@~ i�jO~ ic`@~ iW4 Ai |i |j&bj7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continuedj9j9j9j9j9j9j9j |j |k*Size of gross unrelated=k75Deductions not directly connected with UBI--Continuedk9k9k9k9k9k9k9k |k |l*business income (UBI)l0Specific deductionl*l0 Contributionsl*l0Set-asides [7]l*l0 Excess exemptl*l |l |m&m,Numberm,m,Numberm,m,Numberm,m,Numberm,m |m |n& n2of n2Amount n2of n2Amount n2of n2Amount n2of n2Amountn �n �n �o?o@returnso@o@returnso@o@returnso@o@returnso@o �o �o �pB~ pCJ@~ pCJ@~ pCK@~ pCK@~ pCL@~ pCL@~ pCM@~ pCM@p |p | q�Total~ q@~ q)@~ qD@~ q�@u@~ q0w@~ q�$�A~ qL@~ q�Aq |q | rM$1,000 under $10,001 [3] r�-- r�-- r�-- r�-- r�-- r�-- r�-- r�--r |r |"sR$10,001 under $100,000 [3]~ s�@~ s�@~ s�@~ s�H@ s�*166s�*3,164~ s�@~ s�@s |s |tM$100,000 under $500,000~ t�@~ t�&@~ t�|@~ t�@~ t�]@~ t�]@~ t�x@~ t��@t |t |!uM$500,000 under $1,000,000~ u�~@~ u�~@~ u�U@~ u�@~ u�C@~ u�@~ u�d@~ u�@u �u �#vM$1,000,000 under $5,000,000~ v�Pw@~ v�0w@~ v�X@~ v�y@~ v�C@~ v�E@~ v�d@~ v�S@v �v �w�$5,000,000 or more~ wtW@~ wqW@~ wtD@~ ws@~ wq(@~ w�(K A~ wtF@~ ws@w |w |xox�x�x�x�x�x�x�x�x |x |ry�j* Estimate should be used with caution because of the small number of sample returns on which it is based.y�y�y�y�y�ywywywy y �z��[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 z�z�z�z�z�zwzwzwz z �{��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, {�{�{�{�{�{w{w{w{ { �|��and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.|�|�|�|�|�|w|w|w| | �}�|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.}�}�}�}�}�}w}w}w} } �~��[3] Organizations with gross UBI between $1,000 (the filing threshold) and $10,000 were required to report only totals for expenses and deductions (except for the specific deduction ~�~�~�~�~�~w~w~w~ ~ ���and net operating loss deduction, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item �����www   ,�@� ,�@� ,@� ,�@� ,"@� ,$@� ,�@� ,�@� ,�@� ,�@� ,n@Q�Iseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.�����www  ����[4] Excludes $42.3 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.�����������w�w�w� � ����[5] Excludes $2.2 billion of cost of sales and services reported by organizations with gross UBI over $10,000. See footnote 1 for explanation.�����������w�w�w� � ����[6] This deduction was required to be reported as a lump-sum total only and may have included component deductions that were of the same type shown elsewhere in this table. For �����������w�w�w� � ����example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation." �����������w�w�w� � l��dTherefore, the total amount shown for some of the separately reported deductions may be understated.�����������w�w�w� �� wb��Z[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.�������������� � @��8NOTE: Detail may not add to totals because of rounding.�������������� � V��NSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.�����������|�|�|� |� |�������������|�|�|� |� |�|�|�|�|�|�|�|�|�|� |� |]f<W�Z �� x� } {��) = �v{*�> ��"