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" "@ ##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 )� ��C '� ��C (� ��C &� ��C  � ��C �"��C �"�C �#��C "�!�C � �C �!�C ��C �C ��C Q"8�C Q"��C Q&��C Q&8�C Q"8��C Q8�C Q��C Q��C Q8�C Q.8�C Q8�C Q8��C Q8��C Q8��C Q8�C %��C a�C ��C q��C q��C q��C !��C q��C q��C q��C �<�C q8�C "��C "�!�C "��C  �C �8��C 8��C !�<��C q<�C q<�C q<�C %� �C % �C % �C  �C Q��C Q 8��C Q8��C Q&8��C Q!8��������������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_lines� style_titlesU} �it}  � it +  ,l@ ,1@ ,�@ ,�@ ,�@ ,�@  ,d@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,d@ , @ ,@ ,�@ ,�@ , @ ,@ ,@ ,�@ ,�@ ,@-F%Unrelated Business Income Tax Returnsh`Table 2.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated  jbBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size  #of Gross UBI, Tax Year 1999 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]   =>>>>>>>> > Gross  Total!JUnrelated business '"  Total !#$Number$ unrelated5G- deductions [1,2]&2H* taxable income 'I Unrelated %tax [5] &#Size of gross unrelated $of$business()5K- (less deficit) [3]*I business ( ) #business income (UBI) $returns $income $Number $ $Number $ Itaxable  $Number $ # $ $(UBI) $of $Amount $of $Amount I income [3] $of $Amount + , , ,returns , , returns [4] , , ,returns , -~ .�?~ .@~ .@~ .@~ .@~ .@~ .@~ . @~ ."@ /Total~ 0@~ 0^R�~ 0x@~ 0�*�~ 0_@~ 0�+A~ 1Z~ 0@~ 2ȽA 3$1,000 under $10,001 [6]~ 4@]@~ 4`@~ 4�-@~ 4@~ 4:@~ 4@~ 5@~ 4*@~  6@"3$10,001 under $100,000 [6]~ 4@~ 4$~ 4@~ 4!A~ 4l@~ 4@~ 5@~ 4@~  6M@3$100,000 under $500,000~ 4%@~ 4|'4A~ 4 @~ 43A~ 4@~ 4@!@~ 5(�A~ 4@~  6e@!3$500,000 under $1,000,000~ 4@~ 4�&A~ 4ؐ@~ 4�+~ 4(@~ 4@~ 5@~ 4|@~  6<@#3$1,000,000 under $5,000,000~ 4Ќ@~ 4z9v~ 4@~ 4ּj~ 4@~ 4H�A~ 5hFA~ 4w@~  6@?$5,000,000 or more~ @@l@~ @*P�~ @@l@~ @�1�~ @@e@~ @#A~ A0�&A~ @X@~  B A788888888 8�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 sales and CC:::::: :�C�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 CC;;;;;; ;yCqdeductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.CC;;;;;; ;�C|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.CC999999 9�C�[3] The terms "unrelated business taxable income (less deficit)" and "unrelated business taxable income" replace the terms "net income (less deficit)" and "net income (taxable profit)," CC999999 9�C�respectively, which were used in previously published SOI Bulletin articles on unrelated business income tax returns. Only the terminology has changed; in the case of any of the four CC999999 9�C�terms used to cite data in this and all previous years' articles, the source of the data is the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this CC999999 92C*article for an explanation of this change.CC999999 9aCY[4] Excludes returns with unrelated business taxable income (less deficit) equal to zero.CC999999 9�C�[5] Total tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other CC999999 9�C�allowable credits), plus any taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. CC999999 9 ,�@! ,@" ,�@# ,@$ ,@% ,�@& ,�@' ,�@( ,d@) ,@* ,@� 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 9 9 9 9 9 9 9�!C�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.4 million.!C!C!9!9!9!9!9!9! 9�"C�[6] 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 "C"C"9"9"9"9"9"9" 9�#C�UBI of $10,000 or less (only a "partial" return was required) and all other Form 990-T filers (a more detailed "complete" return was required). Organizations with gross UBI below #C#C#9#9#9#9#9#9# 94$C,$1,000 were not required to file Form 990-T.$C$C$9$9$9$9$9$9$ 9@%C8NOTE: Detail may not add to totals because of rounding.%C%C%9%9%9%9%9%9% 9a&EYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).&D&D&<&<&<&<&<&<& <'D'D'D'<'<'<'<'<'<' <(D(D(D)D)D)D*D*D*D= XJ\+�> ��" ������������������������������