\pCynthia Belmonte > $B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica`<y;0tz 0z ;0tz 1jLF0,z 1 Arial1 xArial1 Arial1j Helveticaelvetica`<y;0tz 0z ;0tz 1jLF0x=z 1 Arial1 Arial1 xArial1 Arial&?'?(?)?M dXX"dXX??@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@*. \(#,##0\)da\ \ \ \ @"......................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" "%"#,##0" ";\-#,##0" ";"-- ";@" "}@".........................................................................................................................." " "@?<@"........................................................."@*  ##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 C Q"8C Q"C Q"8C C q#C q# C q# C C q#C q#C q#C q#C q# C q# C y# C y#C !C "C #C  C <C q8C !C &C &C <C q# C q#$C q#$C 8C 8C &<C a8C Q*8C "C Q*8C Q"8C Q"8C Q!8C Q!8C Q!C Q!8C  style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titlesU} it}  it >  l 1      ,dA ,A ,A ,A ,A ,A                    -I%Unrelated Business Income Tax Returnsh`Table 5.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated  e]Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by  QIPrimary Unrelated Business Activity or Industrial Grouping, Tax Year 1999 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]     <======== =   Gross1G) Total.H& Unrelated business @!/G' Total  Number unrelated; 3 deductions [1,2]/H' taxable income @BUnrelated business 3G+ tax [5] +#Primary unrelated business activity  of businessEF4E, (less deficit) [3]DBtaxable income [3]C D or industrial grouping  returns  income  Number    Number   B  Number       (UBI)  of  Amount  of  Amount B  of Amount       returns    returns [4]      returns  >~ ??~ ?@~ ?@~ ?@~ ?@~ ?@~ ?@~ ? @~ ?"@$ "All activities and groupings~ #@~ $^R~ #x@~ $*~ #_@~ %+A~ $Z~ #@~ #ȽA3&+Agriculture, forestry, hunting, and fishing~ 't@~ (@~ 't@~ (@~ 'm@~ )P~ (,@~ '@f@~  'P@&Mining~ '@g@~ (@~ '@g@~ (j@~ ' f@~ )@~ (@~ 'a@~  'V@& Utilities~ 'J@~ (@~ 'J@~ (@~ 'E@~ )@~ (5@ '*8 **2,020& Construction~ *@P@~ +o@~ *@P@~ +@ **59,*2,474-*2,492 .*57  .*858& Manufacturing~ '0r@~ ( @~ 'q@~ ("@~ 'j@~ )R~ (@~ '`@~  't@&Wholesale trade~ '_@~ (i@~ '_@~ (@~ '^@~ )@~ (>@~ 'S@~  '@& Retail trade~ '<@~ (A~ '@~ (XA~ 'l@~ ),~ (o@~ '@~  '@&&Transportation and warehousing~ '[@~ (U@~ '[@~ (@~ 'Y@~ )M~ (@ '*48  '*502& Information~ '0@~ (@+A~ '0@~ (A~ '@~ )@~ (@~ *p@~  *@$&Finance and insurance, total~ '#@~ (z1~ '@~ (H~ 'O@~ )x.A~ (/A~ ' @~  'dA+/#Unrelated debt-financed activities,'('(')(' '00( other than rental of real estate~ '4@~ ((kA~ '0@~ (p*@~ '@~ )A~ (A~ '@~  ']@-/%Investment activities of Code section'('(')(' '60. 501(c)(7), (9), and (17) organizations~ '<@~ (J~ '@~ (VN&~ 'H@~ )@R"A~ (D"A~ '@~  'A&/Passive income activities with'('(')(' '(0 controlled organizations~ '|@~ (A~ '|@~ (`@~ 'x@~ )@~ (@@@~ 't@~  '-@(0 Other finance and insurance ~ 'H@~ (d A~ '(@~ (A~ '@~ )A~ (P A~ '@~  ' @10)Real estate and rental and leasing, total~ '@~ (h"A~ '@~ (PL"A~ 'ʮ@~ )@~ (Ш@~ '8@~  '@ D! " # $ % & ' ( ) * + , - . d/ 0 1 2 3 4 5 6 7 8 9 : !; < = ( 0 Rental of personal property ~ 'x@~ ( (@~ 'x@~ (f@~ 'z@~ )D@~ (@~ 'n@~ '0@4!0, Other real estate and rental and leasing~ !'@~ !( !A~ !'ڰ@~ !( A~ !'@~ !)@~ !(P@~ !'`@~ ! '@8"00Professional, scientific, and technical services~ "'@~ "(@6A~ "'@~ "( Y~ "'@~ ")/~ "(P@~ "'H@~ " '@/#0'Management of companies and enterprises~ #'@@~ #(@~ #'@@~ #(&@~ #'=@~ #)@~ #(@~ #':@~ # '@-$1%Administrative and support and waste $'$($'$($'$)$($'$ '/%0' management and remediation services~ %'@~ %(A~ %'@~ %(A~ %'`@~ %)7~ %(L@~ %'m@~ % ':@&0Educational services~ &'k@~ &(`GA~ &'k@~ &(A~ &'e@~ &)~ &(@~ &'H@~ & '@('0 Healthcare and social assistance~ ''@~ '(m-A~ ''@~ '(80A~ ''T@~ ')`"~ '(@~ ''}@~ ' '_@+(0#Arts, entertainment, and recreation~ ('@~ (($~ ('@~ (()$~ ('@~ ()~ ((@~ ('T@~ ( '@')0Accommodation and food services~ )'R@~ )(A~ )'R@~ )(A~ )'Ф@~ ))~ )(z@~ )'@~ ) ':@*&Other services~ *'@~ *(@~ *'@~ *(p%@~ *'@~ *)~ *(@~ *'s@~ * 'b@#+2Exploited exempt activities~ +'p@~ +(Ѕ@~ +'p@~ +(@~ +'h@~ +)®@~ +(K@~ +'^@~ + '@,8 Not allocable~ ,9k@~ ,:$@~ ,9k@~ ,:@~ ,9`k@~ ,;r@~ ,:@~ ,9 d@~ , 94@-3-4-4-4-4-4-4-4-4- 4r.6j* Estimate should be used with caution because of the small number of sample returns on which it is based..5.5.5.5.5.5.5.5. 5/6[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 from/5/5/5/5/5/5/5/5/ 506sales 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,05050505050505050 516and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.15151515151515151 526|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.25252525252525252 536[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)," 35353535353535353 546respectively, 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 45454545454545454 556terms 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 55555555555555555 5266*article for an explanation of this change.65656565656565656 5a76Y[4] Excludes returns with unrelated business taxable income (less deficit) equal to zero.75757575757575757 586[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 85858585858585858 596allowable 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. 95959595959595959 5:6The 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 :5:5:5:5:5:5:5:5: 5;6in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.4 million.;5;5;5;5;5;5;5;5; 5@<68NOTE: Detail may not add to totals because of rounding.<5<5<5<5<5<5<5<5< 5a=7YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= H l* > "