\pCynthia Belmonte $OT5<=<=<=@>B  dMbP?_"*+%1courier1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1j Helveticaelveticaerifw02j0D0:0i1j Helveticaelveticaerifw02j0D0:0j1j Helveticaelveticaerifw02j0D0:0pQ1jPHelvetica-Normala-Normalw02j0D0 :0D]1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1jx Helveticaelvetica-Normalw02j0D0:0(S&?'?(?)?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@".............................................................................................................."@* '$#,##0" ";#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- column_numbers-  data-  footnotes-$%G:Indent0)7##.Indent3)##.;#JW#fs###Indent6)##.;#JW#fs#######*7#FS#bo#~####_RIndent9)O##.;#JW#fs#######*7#F -$ spanners,  stub_lines- titles-bVtotals)S##.;#J AL40EC12EA, AL40ED12EA* AL40EE12EA+ AL40EF12EA, AL40F012EA, AL40F112EA- AL40F212EA, AL40F312EA, AL40F412EA,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 DC  C !C  $C C C 8C C 8C 8C <C 8C 8C C 8C C HC  C !C C a8C aC a"C a&C a&8C a"8C a"8C aC a8C a8C a8C a8C a8C a8C HC qC q8C 8C #<C 8C #<C #<C C 8C C #C )C #C BC C C !8C <C C C H C H @ Comma_TABLE7@style_col_headings@style_col_numbers @ style_data@style_data_TABLE7@style_footnotes@style_spanners@style_stub_line@style_stub_lines@ style_titles@ style_totalsBU} !}  !} "}  !  l" " " " d" d" ,d6 {0 0 0 0 0 y0 dA C A A H F F F % n" n. ) ) + + N+@ + + + zTable 2.--Unrelated Business Income of Nonprofit Organizations: Number of Returns, Gross Unrelated Business Income (UBI), !!!!!!!! !w oTotal Deductions, Net Income (Less Deficit), Deficit, and Total Income Tax, by Size of Gross UBI, Tax Year 1996!!!!!!!! !_/W[All figures are estimates based on samples--money amounts are in thousands of dollars]!!!!!!! !  !$%%%%%%%% %#!!!!!!!! !$%%%%%%%% %2 2Gross 3Total43 Net income35 3Total 41Number1 unrelated7deductions [1,2]87(less deficit)797income tax [4] 80Size of gross unrelated 1of1business:;:;1Deficit: ; 0business income (UBI) 1returns 1income 1Number 1 1Number 1 1 1Number 1 1 1(UBI) 1of 1Amount 1of 1Amount 1 1of 1Amount 1 1 1returns 1 1 returns [3] 1 1 1returns 1 < = = = = = = = = = >~ ??~ ?@~ ?@~ ?@~ ?@~ ?@~ ?@~ ? @~ ?"@ @ LTotal~ I@~ I8~ I @~ I~ I`@~ I~ I@@~  MA B J$1,000 under $10,001 [5]~ K@~ K` @~ K@~ KF@~ Kh@~ Ky~ R`~ K&@~  Nĩ@ D"J$10,001 under $100,000 [5]~ K@~ Kԥ A~ K@~ Kp(A~ K@~ Kpr~ Rĕ~ Kȷ@~  N@ DJ$100,000 under $500,000~ K@~ Kr1A~ K@~ K ]_~ K@~ K~ Rnl~ K2@~  Ny@ D!J$500,000 under $1,000,000~ K@~ K&~ K@~ K'A~ K@~ KHr~ R ~ Kw@~  N@ E G#J$1,000,000 under $5,000,000~ Kx@~ K7A~ Kp@~ K.r~ Kȅ@~ K~ Rd~ Ks@~  Ng@ EJ$5,000,000 or more~ K`e@~ K_~ K`e@~ Kn~ Kc@~ KA~ R ~ K@Q@~  N] A E&'''''''' ' (P(((((((( ( (,[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  O,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  *y,qdeductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $1.9 billion. *,z[2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules.J,B[3] Excludes returns with net income (less deficit) equal to zero.,[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, and other ,allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible 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 unrelated business income or an organization's involvement z,rin unrelated business activities. For exempt organizations reporting gross UBI, total proxy tax was $1.8 million. +!+"+#8+$D-%U-& -' -( -)-*-+-,---3 C4 F)5 P)6 P)7 P+8 F+9 F+: F+; F+< F+= F+> F)? F+ ,[5] 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 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 UBI below 4",,$1,000 were not required to file Form 990-T.@#,8NOTE: Detail may not add to totals because of rounding.Q$SISOURCE: IRS Statistics of Income Bulletin, Publication 1136, Spring 2000.%T&T'T333333344444444 *55555555 *66666666 *777777788888889999999:::::::;;;;;;;<<<<<<<=======>>>>>>>??????? @+ @+ @+ @+ @- @- @- @- @- @- @- @- @- @+ @+]P8(p)x_4 ]P88p9_4 ]P8p_4 = X/"> ????m_hwоVBоVp\XT0|00\XT|0|0ax\XT08whw0aw08wh Uwqq     "