\pJames N. Willis 7J E"L+-L02L57L:<L?ALDFLIKLNPLSULXZL]_LbdLgiLlnLqsLvxL{}L̂L̇ĽL̑L̖L̛L̠L̥L̪L̯LB  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 xArial1 xArial&?'?(?)?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 " "@ " "@ " "@ \(General\)GD#,##0" ";\-#,##0" ";\-\-" ";@" "" "@#,##0" "#,##0" "?<#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" "#,##0" ";@" " #,##0" ";@" "?<#,##0" ";#,##0" ";"-- ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "74#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @30#,##0" ";\-#,##0" ";\-\-" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -QC C  C  C  C  C C C C C C C C C C C  C 5 C 3 C 4 C 2 C  C  C  C  C  C  HC  C  C  LC  LC  C   C "8C  (C  lC  ,C   lC "8C " ,C " ,C " ,C " lC " lC " lC 1 C 1 U} (} }   7 ,l@,<@,:@,/@ ,,7,P, ,_ ,6 ,2 ,1 ,@ ,',>,2,2,C,(,',:,1, ,U,,,5,@,),.,C,),.80Table 15 -- Returns of Tax-Exempt Organizations,6.Employee Plans and Tax-Exempt Bonds Examined, +#by Type of Return, Fiscal Year 2002 Type of return%Number of returns(! Total number of returns examined &"@DDD('<4Tax-exempt organizations and related taxable returns(@ D D( Tax-exempt organization returns:' Total '@ %  Forms 990 and 990EZ [1]~ )@. &Forms 990PF, 5227, 1041A, and 1120 [2]~ )]@  Form 990C [3]~ ) @ Form 1120POL [4]~ )(@  $Related taxable returns: [5]) Total)@ %Q1)Employment and retirement tax returns [6]~ )@Form 990-T [7]~ )h@ Form 4720 [8]~ )J@( Forms 1040 and 1120 adjusted [9]~ )r@"Forms 11-C and 730 [10]~ *`s@'2*Employee plans and related taxable returns('@ DD#Employee plan returns:' Total '@DDDForm 5500, total [11])P@ DDDefined benefit~ )v@Defined contribution~ )t@ Form 5500C/R, total [12])"@ DDDefined benefit~ )o@Defined contribution~ )$@Form 5500EZ, total [13])`g@ D D! ,l!,)",.#,6$,2%,(&,(',:(, ),=*,7+,',,,w,-,%,.,z,/,s,0,K,1,y,2,s,3,+,4,v,5,h,6,w,7,t,8,;,9,v,:,w,;,o,<,l,=,q,>,q,?,G, Defined benefit~ )G@!Defined contribution~ !)a@(" Related taxable returns: [5]") #Total#)؊@ %$&$Form 5330 [14]~ $)Ȁ@%Form 990-T [7]~ %)C@(&# Forms 1040 and 1120 adjusted [9]~ &*q@''(Tax-exempt bond returns(+u@D*))!Forms 8038, 8038G, 8038GC, 8038T,))*$ and 8328 [15]~ **u@s+,k[1] Tax-exempt organization returns (Forms 990 and the 990EZ short form), other than private foundations !,,or farmers cooperatives.v-,n[2] Includes private foundations (Form 990PF), split-interest trusts (Form 5227), and trust accumulations of o.,gcertain charitable amounts (Form 1041A filed by a tax-exempt organization). Also includes corporation G/,?income tax returns (Form 1120) of revoked private foundations. u0,m[3] Form 990C is filed by farmers cooperatives. Responsibility for these customers has been transferred to o1,gthe Large and Mid-Size Business Operating Division, and no new examinations are being initiated by Tax '2,Exempt and Government Entities.r3,j[4] Form 1120POL is filed by certain political organizations. This form is considered to be a tax-exempt d4,\organization return because the IRS Tax Exempt and Government Entities area has examination s5,kresponsibility for the form. However, Form 1120POL is included in Corporation filing data shown in Tables p6,h2 (file Summary of Number of Returns, by Type of Return, Fiscal Years 2001 and 2002) and 3 (file Number 77,/of Returns obd, by Type of Return and State).r8,j[5] Since related taxable returns are examined in connection with an examination of returns of tax-exempt s9,korganizations or employee plans, data for them are not included in Tables 10, (file Examination Coverage: k:,cRecommended and Average Recommended Additional Tax After Examination, by Type and Size of Return), h;,`11 (file Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax After m<,eExamination, by Type and Size of Return), 12 (file Examination Coverage: Returns Examined Involving m=,eProtection of Revenue Base, by Type and Size of Return), and 13 (file Examination Coverage: Returns C>,;Examined Resulting in Refunds, by Type and Size of Return).q?,i[6] Includes employers unemployment tax (Form 940), employer returns for income and Social Security tax @,l,A,n,B,t,C,,D,U,E,a,F,w,G,u,H,x,I,g,J,X,K,],L,J,M,R,N,r,O,q,P,V,Q,n,R,Q,S,,T,,U,,V,,W,,X,,Y,,Z,,[,,\,,],,^,,_,,j@,bwithheld and advance earned income credit payments (Form 941), household employee tax (Form 942), pA,hagricultural employee tax (Form 943), other income tax withholding (Form 945), and foreign employee tax B, (Form 1042).QC,I[7] Form 990-T is the tax-exempt organization business income tax return.]D,U[8] Form 4720 reports the excise tax on exempt organizations and related individuals.sE,k[9] Related individual (Form 1040 series) or corporation (Form 1120 series) income tax returns adjusted as qF,ia result of examination of tax-exempt organization or employee plan returns. See also footnote 5, above.tG,l[10] Form 11-C reports the occupational tax for wagering, and Form 730 reports the excise tax on wagering. cH,[Prior to Fiscal Year 2000, these returns were included with Forms 1040 and 1120 adjusted.TI,L[11] Form 5500 is for employee benefit plans with 100 or more participants. YJ,Q[12] Form 5500C/R is for employee benefit plans with fewer than 100 participants.FK,>[13] Form 5500EZ is for one-participant pension benefit plans.NL,F[14] Form 5330 reports initial excise taxes related to employee plans.nM,f[15] Includes tax-exempt private activity bond issues (Form 8038), government-purpose tax-exempt bond mN,eissues (Form 8038G), small tax-exempt bond issues (Form 8038GC), arbitrage rebates (Form 8038T), and RO,Jcarryover election of unused private activity bond volume cap (Form 8328).jP-bSOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Tax Exempt and Government Entities, Exempt MQ,EOrganizations T:EO; Employee Plans T:EP; Tax Exempt Bonds T:GE:TEB` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,l,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0 ,,1 ,,2 ,,3 ,,4 ,,5 ,,6 ,,7 ,,8 ,,9 ,,: ,,; ,,< ,,= ,,> ,,? ,,@ ,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 ,,Z ,,[ ,,\ ,,] ,,^ ,,_ ,,` ,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 ,,z ,,{ ,,| ,,} ,,~ ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,l, ,, ,, ,, ,, ,, ,, ,, ,,  ,,  ,,  ,,  ,,  ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,  ,,! ,," ,,# ,,$ ,,% ,,& ,,' ,,( ,,) ,,* ,,+ ,,, ,,- ,,. ,,/ ,,0,,1,,2,,3,,4,,5,,6,@6,]P. NN5  D@ = X/ "> "