\pJNW  a5`F`F`FB  dMbP?_"*+%1courier1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1j Helveticaelveticaerif0c0$\c0:0kc1j Helveticaelveticaerif0c0$\c0:0lc1j Helveticaelveticaerif0c0$\c0:0mc1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial&?'?(?)?M d"d??@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"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " " "@*.?<@"........................................................."@"............""............"74@"................................................."MJ@"......................................................................."\Y@"......................................................................................"}@".........................................................................................................................." \ \ \ \ @*.da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "1.#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "A>#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "IF#,##0" ";\-#,##0" ";"-- ";@" "TQ\ \ \ \ @"......................................................................"GD\ \ \ \ @"........................................................."<9\ \ \ \ @".............................................."2/\ \ \ \ @"....................................",)\ \ \ \ @"..............................".+\ \ \ \ @"................................"30\ \ \ \ @"....................................."1.\ \ \ \ @"..................................."/,\ \ \ \ @"................................."%"#,##0" ";\-#,##0" ";"-- ";@" ")&#,##0" ";\-#,##0" ";"-- ";@" "fc" "@".........................................................................................."jg@"...................................................................................................."~{\ \ \ \ @"................................................................................................................"tq@".............................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- column_numbers- data-(  footnotes-*+G:Indent0)7#'#.Indent3)##.;#JW#fs##'#'Indent6)#!#".;#$JW#%fs#("#"###%#%&#&##*7#FS#bo#~####_RIndent9)O###&. ;#J !W#f!s#$#$#####*7#F -8 spanners,  stub_lines-(titles-bVtotals)S##.';# J AL8AEC3CE0, AL8AED3CE0* AL8AEE3CE0,  AL8AEF3CE0, AL8AF03CE0,! AL8AF13CE0, AL8AF23CE0," AL8AF33CE0, AL8AF43CE0,# AL8AF53CE0- AL8AF63CE0,$ AL8AF73CE0, AL8AF83CE0,% AL8AF93CE0, AL8AFA3CE0,& AL8AFB3CE0, AL8AFC3CE0,' AL8AFD3CE0- AL8AFE3CE0-'' AL8AFF3CE0, AL8B003CE0, AL8B013CE0, AL8B023CE0, AL8B033CE0, AL8B043CE0, AL8B053CE0, AL8B063CE0,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 !C  $C C 8C C 8C 8C <C 8C 8C C 8C FC C  C  8C !C 8C 8C C a8C aC a"C a&C a&8C a"8C a"8C aC a8C a8C a8C a8C a8C a8C FC qC q8C 8C @C ?C #<C 8C A C ?#C ##<C  8C AC ?C #<C  C #<C C 8C  Comma_TABLE7style_col_headingsstyle_col_numbers  style_datastyle_data_TABLE7style_footnotesstyle_spannersstyle_stub_linestyle_stub_lines style_titles style_totalsBU}  }  } !}    l- - - ! ! d! d! Jd2 2 2 2 2 2 y2 dC !G K C ,O Q Q Q ,O Q S S S ,O S S S Sh.`Table 1.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Net Income,,,,,,,, ,k.c(Less Deficit), Deficit, and Total Income Tax, by Internal Revenue Code Section Describing Type of ,,,,,,,, ,..&Tax-Exempt Organization, Tax Year 1995,,,,,,,, ,_1W[All figures are estimates based on samples--money amounts are in thousands of dollars]           #$$$$$$$$ $"      /  #$$$$$$0$ $3 4Gross 5Total65 Net income57 5Total 6 83Number3 unrelated9deductions [1,2]:9(less deficit)9;9income tax [4] : 2Internal Revenue 3of 3business < = < = 3Deficit < = 2 Code section 3returns 3income 3Number 3 3Number 3 3 3Number 3 3 3(UBI) 3of 3Amount 3of 3Amount 3 3of 3Amount 3 3 3returns 3 3 returns [3] 3 3 3returns 3 > ? ? ? ? ? ? ? ? ?@~ A?~ A@~ A@~ A@~ A@~ A@~ A@~ A @~  A"@ BD All sections~ E@@~ EG~ E@~ E洺~ E@@~ E-~ E~ E@~  EA FH401(a)~ I@~ I A~ I@~ I!@~ IĐ@~ I.A~ I~ I@~  I@ JL408(e)~ M"@~ M-@~ M@~ M@~ Mб@~ Mp@~ M!~ M&@~  MT@ NH 501(c)(2)~ I k@~ I@~ I k@~ I$@~ Ij@~ I~ I`~ IZ@~  I8@ JL 501(c)(3)~ MW@~ Mn~ MS@~ M^O~ M@~ Mx/~ M.~ M@~  M @ P RL 501(c)(4)~ M@~ MA~ M@~ MtA~ ML@~ M~ M~ Ms@~  M@ PL 501(c)(5)~ MN@~ MHA~ M@~ M|A~ M@~ M`s~ M`~ M8@~  M?@ PH 501(c)(6)~ I׷@~ I~F-~ I׷@~ Iz+A~ I?@~ IX[~ I( ~ I@~  I@ JL 501(c)(7)~ M@~ MA~ Mf@~ MA~ M@~ Mn~ MP~ M@~  ML@ PL 501(c)(8)~ M@~ M@i@~ M@~ M#@~ MH@~ M~ M@v~ MP}@~  M@ NL 501(c)(9)~ M@~ M({A~ Mh@~ MyA~ M~@~ M4>A~ M ~ M@{@~  M[@ NL 501(c)(10)~ Mp@~ M@~ Mp@~ M@~ Mj@~ M~ M M*108  M*158 NH 501(c)(11)~ I~ I~ I~ I~ I~ I~ I~ I~  I JL 501(c)(12)~ Ma@~ M@~ Ma@~ M?@~ M`@~ M~ M~ MC@~  M@ NL 501(c)(13) M*32M*2,210 M*32M*2,112 M*11 M*98 M*-22 M*4  M*18 NL 501(c)(14) M*72M*10,294 M*72M*12,839 M*72M*-2,545M*-2,887 M*63  M*60 NL 501(c)(15) M** M** M** M** M** M** M** M**  M** N ,O! S" S# S$ ,O% S& S' Q( C) !* n)+ (, @2- @2. @C/ @G0@K1N@C2@O3@Q4@Q5@Q6@O7@Q8$@S H 501(c)(16)~ I~ I~ I~ I~ I~ I~ I~ I~ I J!L 501(c)(17) !M** !M** !M** !M** !M** !M** !M** !M** ! M**! N"L 501(c)(18)~ "M~ "M~ "M~ "M~ "M~ "M~ "M~ "M~ " M" N#L 501(c)(19)~ #M @~ #M@~ #M@~ #M8iA~ #Mx@~ #M~ #M@~ #M0@~ # MX@# N$H501(c)(21) [5]~ $I~ $I~ $I~ $I~ $I~ $I~ $I~ $I~ $ I$ J%L 501(c)(22)~ %M~ %M~ %M~ %M~ %M~ %M~ %M~ %M~ % M% N&L 501(c)(23) &M** &M** &M** &M** &M** &M** &M** &M** & M**& N'L 501(c)(24)~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ ' M' P(L 501(c)(25) (M*49(M*16,945 (M*49(M*3,267 (M*49(M*13,678 (M*-28 (M*48( M*5,333( N)%)&)&)&)&)&)&)&)&) &) 'q**i*Estimate should be used with caution because of the small number of sample returns on which it is based.*(*(*(*(*(*(*(*(* (+***Data deleted to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals.+ ),*[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 services 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 deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $1.7 billion./*z[2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules.J0*B[3] Excludes returns with net income (less deficit) equal to zero.1*[4] Total income 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, and2*other allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," the environmental tax, and the "proxy" tax on nondeductible3*lobbying and political expenditures. The proxy tax was reported on Form 990-T and was included in total income tax; however, it had no connection to the tax on unrelated4*business income or an organization's involvement in unrelated business activities. For exempt organizations reporting gross UBI, total proxy tax was $3.9 million.5*[5] Prepaid legal service funds, described in section 501(c)(20) of the Internal Revenue Code, were no longer tax exempt beginning with tax years after June 30, 1992.6*NOTES: Detail may not add to totals because of rounding. See the Appendix to this article for a listing of the types of tax-exempt organizations, by the Internal Revenue Code  7*section describing them.@8+8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999. @O @S @S @S @O @S @S @Q @C @! @) @( @2 @2 @C= R> ????mZcëwDVBDV\XT0|0T0\XT|0|0ax\XT0$\cw0cw0$\cXXUw<qq     "