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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 �"�ÁÁC �#��C !�!�C � �C �!�C ��C �C ��C Q"8�C Q"��C Q&��C Q&8�C Q8�C Q��C Q��C Q8�C Q.8��C Q.8�ÁC Q8�ÁÁC Q8��C Q8�ÁÁC Q8��C Q8�ÁÁC $��C a�ÁÁC ��C q��C ��C q��C y��C �<�C q8�C $� �C !��C !�!�C $ �C �<��C q<�ÁÁC �8��C 8��C  �C Q��C Q8�ÁÁ�€��€��€��€��€��€��style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_lines� style_titlesU} mit} � it %  ,l@ ,1@ ,�@ ,�@ ,�@ ,�@  ,Z@ ,�@ ,�@ ,�@ ,�@ ,�@ ,v@ ,z@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,Z@ , @ , @ ,�@ ,�@ ,@ ,@ ,�@ ,@->%Unrelated Business Income Tax Returnsh`Table 3.--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 F>of Unrelated Business Taxable Income or Deficit, Tax Year 1999_W[All figures are estimates based on samples--money amounts are in thousands of dollars]  <======== Gross  Total!&Unrelated business '  Total!"#Number# unrelated1?) deductions [1,2]%&taxable income '$tax [4]%""Size of unrelated business #of#business()7@/ (less deficit) [3]*()! "taxable income or deficit #returns #income #Number # #Number # #Number # " # #(UBI) #of #Amount #of #Amount #of #Amount + , , ,returns , ,returns  , ,returns , -~ .�?~ .@~ .@~ .@~ .@~ .@~ .@~ . @ /Total~ 0à”ä@~ 0^R�~ 0àxä@~ 0�*�~ 0€_à@~ 0�+A~ 0€õÓ@~ 0ȽA1Deficit~ 2É@~ 2öN�~ 2É@~ 2 ÉÊ~ 2É@~ 2î…�~ 2€C@~ 2‚@1Zero [5]~ 2€ÕÀ@~ 2Fµ_~ 2€ÕÀ@~ 2Fµ_ 3-- 3--~ 2Àd@~ 2ÐŽ@1$1 under $1,000~ 2}³@~ 2�ã@~ 2}³@~ 2� â@~ 2}³@~ 2² @~ 2{²@~ 2€x@1$1,000 under $10,000~ 2€3Â@~ 2�%A~ 2ÔÁ@~ 2ˆŒ A~ 2€3Â@~ 2Àûâ@~ 2€çÁ@~ 2o¹@1$10,000 under $100,000~ 2F´@~ 2îÄ-~ 2A´@~ 2n$~ 2F´@~ 2]A~ 2´@~ 2€Ý@1$100,000 under $500,000~ 2Œ@~ 2ôh#A~ 2Ћ@~ 2�$A~ 2Œ@~ 2ðYA~ 2XŒ@~ 2�î@!1$500,000 under $1,000,000~ 2€_@~ 2� A~ 2_@~ 2pA~ 2€_@~ 20íô@~ 2@_@~ 2@ìÛ@:$1,000,000 or more~ ;€f@~ ;7A~ ;@f@~ ; �A~ ;€f@~ ;F�=~ ;`f@~ ;x�A455555555�6�[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 from66666777�6�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,66666888�6�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.66666888�6|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.66666888�6�[3] The term "unrelated business taxable income (less deficit)" replaces the term "net income (less deficit)," which was used in previously published SOI Bulletin articles on unrelated66666888�6�business income tax returns. Only the terminology has changed; in the case of either of the two terms used to cite data in this and all previous years' articles, the source of the data is 66666888�6�the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this article for an explanation of this change.66666888�6�[4] Total tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other 66666888�6�allowable credits), plus any taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. 66666888 ,P@! , @" ,�@# ,�@$ ,�@� 6�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  6 6 6 6 6 8 8 8�!6�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $3.4 million.!6!6!6!6!6!8!8!8t"6l[5] Includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions."6"6"6"6"6"8"8"8?#67NOTE: Detail may not add to totals because of rounding.#6#6#6#6#6#8#8#8a$9YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).$6$6$6$6$6$7$7$7= h�L,�> �  �" ������������������������������