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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 #��C a8�C ��C q��C ��C q��C �<�C q8�C  ��C ��C �<��C q<�C #� �C # �C �8��C 8��C #�<C a8C Q 8�C Q ��C Q 8��C Q 8�C Q(8��C  �C Q 8�C Q 8�C Q 8��C Q"8�C  �C Q*8��������������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_lines� style_titlesU} �it} � it :,l@,1@,�@,�@,�@,�@ ,P�7,��7,��7 ,��7 ,��7 ,{�7 ,b@ ,l@,^@,s@,�@,�@,�@,�@,�@,@,P@,i@,s@,�@,�@,�@,�@,�@,@,P@-<%Unrelated Business Income Tax Returnse]Table 4.--Returns with Positive Unrelated Business Taxable Income: Number of Returns, Gross h`Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income, and Total C;Tax, by Type of Entity and Size of Gross UBI, Tax Year 1999_W[All figures are estimates based on samples--money amounts are in thousands of dollars]  .///////23 Gross14) Total5613) Total2"Type of entity and size ofNumber unrelated73/ deductions [1,2]5= Unrelated33+ tax [4]2 gross unrelated business ofbusiness89= business 8:  income (UBI) returns income Number ; =taxable  Number  2  (UBI) of Amount = income [3] of Amount 2 3 3 returns  6 returns  0~ 1�?~ 1@~ 1@~ 1@~ 1@~ 1@~ 1@ ALL ENTITIES ! ! ! ! ! ! ! "Total~ #;@~ #&N�~ #@~ #>v~ #Z~ #@@~ #X�A $$1,000 under $10,001 [5]~ %@~ %@~ %J@~ %D@~ %@~ % @~ %@"$$10,001 under $100,000 [5]~ %'@~ %A A~ %"@~ %p��@~ %@~ %ϻ@~ %@@$$100,000 under $500,000~ %ޣ@~ %!A~ %@~ %t�A~ %(�A~ %\@~ %>@!$$500,000 under $1,000,000~ %0|@~ %A~ %|@~ %`` A~ %@~ %{@~ %@ @#$$1,000,000 under $5,000,000~ %v@~ %.�/~ %v@~ %kA~ %hFA~ %pv@~ %@$$5,000,000 or more~ %@U@~ % �6A~ %@U@~ %�=&A~ %0�&A~ %@U@~ %о A$%%%%%%% TAX-EXEMPT CORPORATIONS%%%%%%% "Total~ #)@~ #n�~ #@~ #8A~ #S#A~ #@~ #�A $$1,000 under $10,001 [5]~ %(@~ %@~ %@~ %@~ %@~ %@~ %|@"$$10,001 under $100,000 [5]~ %ڸ@~ %X A~ %ո@~ %@~ %0n@~ %@~ %@$$100,000 under $500,000~ %@~ %V0 ~ %@~ %t<A~ %�@~ %@~ %�!@!$$500,000 under $1,000,000~ %x@~ %8�A~ %x@~ %H� A~ %T@~ %0x@~ %@#$$1,000,000 under $5,000,000~ %r@~ %�"A~ %q@~ %#A~ %pUA~ %q@~ %@f@$$5,000,000 or more~ %K@~ %x�"A~ %K@~ %vA~ %X,A~ %K@~ % '@$%%%%%%% TAX-EXEMPT TRUSTS%%%%%%% ,�@!,s@",�@#,�@$,�@%,�@&,�@',@(,P@),@*,@+, @,,z@-,�@.,�@/,@0,�@1,@2, @3,@4,@5,j@6,�@7,@8,�@9,�@ "Total~ #@~ #G~ #d@~ #�A~ #�3~ #j@~ #�/ A !$$1,000 under $10,001 [5]~ !%@~ !%�@~ !%@~ !%׿@~ !%#@~ !%@~ !%@""$$10,001 under $100,000 [5]~ "%h@~ "%@~ "%h@~ "%д@~ "%Q@~ "%@~ "%J@#$$100,000 under $500,000~ #%m@~ #%U@~ #%j@~ #%@~ #%%@~ #%@m@~ #%@9@!$$$500,000 under $1,000,000~ $%K@~ $%�@~ $%K@~ $%@~ $% @~ $%K@~ $% @#%$$1,000,000 under $5,000,000~ %%@S@~ %%A~ %%S@~ %%@@~ %%`7A~ %%@S@~ %%[@&*$5,000,000 or more~ &+?@~ &+*A~ &+?@~ &+A~ &+6"$~ &+?@~ &+5A'&''''''''''''''�(,�[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 exempt organizations reporting unrelated business taxable income, cost of sales and services was $810.6 million, of which $805.8 million were *,*)*)*)*)*)*)0+,(attributable to tax-exempt corporations.+,+)+)+)+)+)+)�,,|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.,,,(,(,(,(,(,(�-,�[3] The term "unrelated business taxable income" replaces the term "net income (taxable profit)," which was used in previously published SOI Bulletin articles on unrelated -,-(-(-(-(-(-(�.,�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 .,.(.(.(.(.(.(�/,�the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this article for an explanation of this change./,/(/(/(/(/(/(�0,�[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 0,0(0(0(0(0(0(�1,�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. 1,1(1(1(1(1(1(�2,�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 2,2(2(2(2(2(2(�3,�in unrelated business activities. For exempt organizations reporting positive unrelated business taxable income, total proxy tax was $2.4 million, all of which was attributable to 3,3(3(3(3(3(3( 4,tax-exempt corporations.4,4(4(4(4(4(4(�5-�[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 organizations5,5(5(5(5(5(5(�6,�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 6,6(6(6(6(6(6(>7,6UBI below $1,000 were not required to file Form 990-T.7,7(7(7(7(7(7(@8,8NOTE: Detail may not add to totals because of rounding.8,8(8(8(8(8(8(a9-YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).9-999999= H l* > ��" �������������������������������