�\pCynthia Belmonte N_f��,B� 
d
褚MbP?_

"*+�
€%��

���(Q1��Arial1��Arial1��Arial1��Arial1�
�Arial1j�
� Helveticaelvetica_�
���<�y;0�z Tz �;0�z 1jL�F�0,倆 �1��Arial1x�Arial1��Arial1j�� Helveticaelvetica_�
���<�y;0�z Tz �;0�z 1jL�F�0x=z �1�
�Arial1j�
� Helveticaelvetica_�
���<�y;0�z Tz �;0�z 1jL�F�0z �1��Arial��&�?'�?(�?)�?M
dXX�"
d


XX�?�?
@V General
00.00#,##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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm-*#,##0" ";\-#,##0" ";"-- ";@" "@*. \(#,##0\)da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "€}@".........................................................................................................................." " "@1.#,##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 �"�亮C �#��C !�!�C � �C�!�C� $�C�
8�C
�C
8�C�
8�C Q
8�C Q
8��C Q
8�C q
<��亮C Q
8瘟�C Q
8瘟C
(�C Q
��C Q
&��C Q
&8�C Q
��C Q
8�亮C Q
8��C Q
��C Q
8瘟�C %�
<��C a
�亮C�
<��Cq
��C
8�C �
<��C
8�C �
<��C q
��C
�C�
8�C�
�C �
<��罜 �
8��C �
8�C q
<���C Q
8瘟�C
0瘟C
0��C
0�C
0�亮C
0��Cq
<��C a
8瘟C a
8瘟亮Cy
��C a
8�C y
��C q
<��疗C !�
8�C !�
�C�
8�C Q
8�亮C Q
8��C Q
8��C a
8�亮Cq
<���C"q
��C q
<���C "q
��C
8�C �
<���C q
<��亮C "q
��C q
��C
8瘟C%�
<��C �
8��C
8��C
�C%
�C%
<��C
�C !�
!(�C �
<��亮C q
<��亮C �
<��屏C q
<��疗�������������������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_lines�style_titles�style_totalsU}�ot}
�ot _�l€
c
��€
c�
€
c

€
c 
�€
c��€
c��€
c��€
c��€
c ��€
c ��€
c��€
c��€
c ��€
c��€
c��€
c��€
c��€
c��€
c��€
c��€
c
�€
c 
�€
ch
��
c��€
c��€
c��€
c��€
c��€
c��€
c��€
c��€
c-`%Unrelated Business Income Tax Returns








g
_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999
































_W[All figures are estimates based on samples--money amounts are in thousands of dollars]



 





 
 


 



^

_
_
_
_
_
_


 
 


 





!
"<�#4Sources of gross unrelated business income (UBI) [1]
"
!
"












!
"
$
%
$
%










&
'Gross unrelated
" (Gross profit (less loss)
)(Capital gain
)









  Size of gross unrelated
*business income (UBI)
"'from sales and services
"' net income
"









  business income (UBI)

+
,
'
"
'
"










 
-Number
 - .Number
 . .Number
 .
 
 


 
 

 
 
 
 
-of -Amount -of -Amount -of  -Amount
 
 


 
 

 
 
 
 
-returns
--returns
--returns
-










,

+
+
+
+
+
+










 /~
0�?~ 0@~ 0@~ 0@~ 0@~ 0@
 
 


 
 

 
 
   1Total~ 
2鄶銨~ 2^R�
~ 2
螥~ 2赎�~ 2L怈~ 2$A
3
3
 3
 3
3
3
 3
3
3
3 4$1,000 under $10,001 [2]~ 
2@]袬~ 2`鲳@~ 2楼@~ 2€鼓@~ 2鄌@~ 2▋@
3
3
 3
 3
3
3
 3
3
3
3$4$10,001 or more, total [2,3]~ 
2@套@~ 2L1]A~ 2€惿@~ 2﨑�~ 2爤@~ 2�)
5
5
 5
 5
5
5
 5
5
5
5"6 $10,001 under $100,000~ 
7@~ 7$~ 7@~ 7€�A~ 7皔@~ 7誁
3
3
 3
 3
3
3
 3
3
3
3#6 $100,000 under $500,000~ 
7%稝~ 7|'4A~ 7*瑻~ 7�$+~ 7`g@~ 7€轅
3
3
 3
 3
3
3
 3
3
3
3%6 $500,000 under $1,000,000~ 
7鄲@~ 7�&A~ 7皡@~ 7H�A~ 7€P@~ 7镭蹳
3
8
 3
 3
3
3
 3
3
3
3'6 $1,000,000 under $5,000,000~ 
7袑@~ 7z9v~ 7h侤~ 7n(9~ 7V@~ 7婪兀
9
:
 9
 9
9
9
 9
9
9
9g $5,000,000 or more~ 
h@l@~ h*P�~ h@a@~ h ME~ h€B@~ h(�A
9
:
 9
 9
9
9
 9
9
9
9
=G
#?Sources of gross unrelated business income (UBI) [1]--Continued
>
>
>
>
>
3
3
 3
 3
3
3
 3
3
3
3
=

'
"
'
"??7Income (less loss) from partnerships and S corporations
@
9
9
 9
 9
9
9
 9
9
9
9
=
'Net capital loss
"'Net gain (less loss),
"
A
B
3
8
 3
 3
3
3
 3
3
3
3 Size of gross unrelated
' (trusts only)
"&'sales of noncapital assets [4]
"
A
B
3
8
 3
 3
3
3
 3
3
3
3 business income (UBI)

'
"
'
"
C
D
3
8
 3
 3
3
3
 3
3
3
3
=
.Number
..Number
..Number
. E

8
 3
 3
3
3
 3
3
3
3
=
-of -Amount-of -Amount-of -Amount
3
8
 3
 3
3
3
 3
3
3
3
=
-returns
--returns
--returns
-
3
8
 3
 3
3
3
 3
3
3
3
F~ 
G@~ G @~ G"@~ G$@~ G&@~ G(@
3
8
 3
 3
3
3
 3
3
3
3 1Total~ 
2繮@~ 2pp@~ 2鄚@~ 2ⅹ@~ 28翤~ 2餔A
3
3
 3
 3
3
3
 3
3
3
3 �l€
c!��€
c"��€
c#��€
c$��€
c%��€
c&��€
c'
�€
c (
�€
c)��€
c*��€
c+��€
c,��€
c-��€
c.��€
c/��€
c0��€
c1��€
c2��€
c3��€
c4��€
c5��€
c6��€
c7��€
c8��€
c9��€
c:��€
c;��€
c<���€
c=�q€
c>
�€
c ?
d€
c 4$1,000 under $10,001 [2]
H-- H-- 2*180 2*40~ 2]粿~ 2繻誁
 I
 I
 I
 I
 I
 I
 I
 I
 I
 I$!4$10,001 or more, total [2,3]~ !
2繮@~ !2pp@~ !2爍@~ !2R狜~ !2&燖~ !2�A
!5
!5
! 5
! 5
!5
!5
! 5
!5
!5
!5""6 $10,001 under $100,000"
J*34"J*71~ "7燿@~ "7h婡~ "7剷@~ "7@镔@
"3
"8
" 3
" 3
"3
"3
" 3
"3
"3
"3##6 $100,000 under $500,000~ #
76@~ #7@d@~ #7@R@~ #7笁纞 #7€v@~ #7`汇@
#3
#8
# 3
# 3
#3
#3
# 3
#3
#3
#3%$6 $500,000 under $1,000,000~ $
7@~ $7*@~ $73@~ $7M纞 $7Y@~ $7纮褸
$3
$8
$ 3
$ 3
$3
$3
$ 3
$3
$3
$3'%6 $1,000,000 under $5,000,000~ %
7@~ %72@~ %7.@~ %7y@~ %7e@~ %7鄐魼
%3
%8
% 3
% 3
%3
%3
% 3
%3
%3
%3&; $5,000,000 or more &
H-- &H--~ &7$@~ &7:~ &7O@~ &7衒鼲
&3
&8
& 3
& 3
&3
&3
& 3
&3
&3
&3
'<�
'
K
'K
'K
'K
'K
'K
'3
'8
' 3
' 3
'3
'3
' 3
'3
'3
'3
(=H(
#@Sources of gross unrelated business income (UBI) [1]-- Continued
(>
(>
(>
(>
(>
(3
(8
( 3
( 3
(3
(3
( 3
(3
(3
(3
)=
)
'
)"
)'
)"
)'
)"
)3
)8
) 3
) 3
)3
)3
) 3
)3
)3
)3
*=*
'Rental
*"*'Unrelated debt-
*"*'Investment income
*"
*3
*8
* 3
* 3
*3
*3
* 3
*3
*3
*9+ Size of gross unrelated+
' income [5]
+"+'financed income
+"+'(less loss) [6]
+"
+3
+8
+ 3
+ 3
+3
+3
+ 3
+3
+3
+3, business income (UBI)
,
'
,"
,'
,"
,'
,"
,3
,8
, 3
, 3
,3
,3
, 3
,3
,3
,3
-=-
.Number
-.-.Number
-.-.Number
-.
-3
-8
- 3
- 3
-3
-3
- 3
-3
-3
-3
.=.
-of .-Amount.-of .-Amount.-of .-Amount
.3
.8
. 3
. 3
.3
.3
. 3
.3
.3
.3
/=/
-returns
/-/-returns
/-/-returns
/-
/3
/8
/ 3
/ 3
/3
/3
/ 3
/3
/3
/3
0F~ 0
G*@~ 0G,@~ 0G.@~ 0G0@~ 0G1@~ 0G2@
03
08
0 3
0 3
03
03
0 3
03
03
03 11Total~ 1
2鞑@~ 12A~ 122〡~ 12几A~ 12ǚ@~ 12綶3
13
18
1 3
1 3
13
13
1 3
13
13
13 24$1,000 under $10,001 [2]~ 2
2湠@~ 22P繞~ 22€堾~ 22虪@~ 22~ 22€o繞
23
28
2 3
2 3
23
23
2 3
23
23
23$34$10,001 or more, total [2,3]~ 3
2ⅵ@~ 32A~ 32孝@~ 32$�A~ 32L珸~ 32 l)A
33
38
3 3
3 3
33
33
3 3
33
33
3I"46 $10,001 under $100,000~ 4
7P燖~ 47@栧@~ 47@~ 47 錊~ 47~~ 47 垅@
43
48
4 3
4 3
43
43
4 3
43
43
45#56 $100,000 under $500,000~ 5
7悅@~ 57€c锧~ 570傽~ 57�=鬇~ 57T怈~ 57悜馌
53
58
5 3
5 3
53
53
5 3
53
53
53%66 $500,000 under $1,000,000~ 6
7繷@~ 67€娬@~ 67@T@~ 67€赞@~ 67€h@~ 67闌
63
68
6 3
6 3
63
63
6 3
63
63
63'76 $1,000,000 under $5,000,000~ 7
7@W@~ 77`3錊~ 77€[@~ 77`匉@~ 77€[@~ 77 �@
73
78
7 3
7 3
73
73
7 3
73
73
738e $5,000,000 or more~ 8
f2@~ 8f离贎~ 8f:@~ 8f U馌~ 8f@@~ 8f朵
83
88
8 3
8 3
83
83
8 3
83
83
83"9]Footnotes at end of table.
9
M
9M
9M
9M
9M
9M
9
9
9 
9 
9
9
9 
9
9
9-:`%Unrelated Business Income Tax Returns
:
M
:M
:M
:M
:M
:M
:
:
: 
: 
:
:
: 
:
:
:g;_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999
;

;
;
;
;
;
;
;
; <�N--Continued
<�

<�
<�
<�
<�
<�
<�
<�
<� _=W[All figures are estimates based on samples--money amounts are in thousands of dollars]
=

=
=
=
=
=
=
=
= 
>^
>
_
>_
>_
>_
>_
>_
>_
>_
> L
? G?
O?Sources of gross unrelated business income (UBI) [1]--Continued
?P
?P
?P
?O
?P
?P
?P
? d@ �X€
cA �d€
cB ��€
cC ��€
cD �{€
cE ��€
cF ��€
cG ��€
cH �d€
cI ��€
cJ ��€
cK ��€
cL ��€
cM ��€
cN ��€
cO ��€
cP ��€
cQ ��€
cR ��€
cS ��€
cT �

U �

V ��
W �

X �

Y ��
Z �

[ ��
\ ��
] ��
^ ��

@
@
!
@"
@!
@"
@!
@"
@!
@"
@ d
A A
!Income from
A"!A'Exploited exempt activity
A"A!Advertising
A"A'Other income
A"
A dB Size of gross unrelated$B
!controlled organizations [7]
B""B'income, except advertising
B"B!income
B"B!(less loss)
B"
B dC business income (UBI)
C
O
CP
CO
CP
CO
CP
CO
CP
C d
D D
QNumber
D-D-Number
D-D-Number
D-D-Number
D-
D d
E E
Qof E-AmountE-of E-Amount E-ofE-AmountE-of E-Amount
E 3
F F
Qreturns
F-F-returns
F-F-returns
F-F-returns
F-
F 3
G,
G
+
G+
G+
G+
G+
G+
G+
G+
G 3
H/~ H
R3@~ H04@~ H05@~ H06@~ H07@~ H08@~ H09@~ H0:@
H 3 I1Total~ I
S鄶@~ IT碟@~ I2堾~ IT餷兀~ I2T緻~ IT苆M~ I2顺@~ ITT�A
I 3 J4$1,000 under $10,001 [2]~ J
S恜@~ JTT橜J2*73JT*391~ J2 ~ JT熑@~ J2爫@~ JT楼@
J 3$K4$10,001 or more, total [2,3]~ K
S紣@~ KT癘鶣~ K2袉@~ KT€T兀~ K2O碄~ KT违L~ K2癅~ KT蠿A
K 3"L6 $10,001 under $100,000~ L
U€凘~ LVZ聾~ L7w@~ LVu緻~ L72〡~ LV�5鰼~ L7陇@~ LV@藉@
L 3#M6 $100,000 under $500,000~ M
Uq@~ MV@櫽@~ M7l@~ MV€B貮~ M7钑@~ MV0 A~ M7X怈~ MV狀駺
M 3%N6 $500,000 under $1,000,000~ N
U€H@~ NV8窣~ N7P@~ NV�褸~ N7衟@~ NV包A~ N7鄃@~ NV俱@
N 3'O6 $1,000,000 under $5,000,000~ O
U@R@~ OV撨@~ O7M@~ OV@Q鏎~ O7鄊@~ OV塄A~ O7纆@~ OVXxA
O 3PX $5,000,000 or more~ P
Y4@~ PZ�+鉆~ P[1@~ PZ纎譆~ P[P@~ PZ�A~ P[€A@~ PZ@气@
P WqQ]i*Estimate should be used with caution because of the small number of sample returns on which it is based.
Q
\
Q\
Q\
Q\
Q\
Q\
Q\
Q\
Q �R]�[1] For definitions of the sources of gross unrelated business income, see the Explanation of Selected Terms section of this article.
R

R
R
R
R
R
R
R
R �S]�[2] The gross unrelated business income (UBI) brackets of "$1,000 under $10,001" and "$10,001 or more, total" reflect the different filing requirements for organizations with gross
S

S
S
S
S
S
S
S
S �T]�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
T

T
T
T
T
T
T
T
T 4U],$1,000 were not required to file Form 990-T.
U

U
U
U
U
U
U
U
U �V]�[3] All organizations were required to report each income item, as shown in columns 3 through 26. However, only organizations with gross UBI over $10,000 were required to report
V

V
V
V
V
V
V
V
V �W]�each deduction shown in columns 14 through 45, 48, 49, and 54 through 59 of Table 7. Income totals for these larger organizations with gross UBI over $10,000 are shown in order to
W

W
W
W
W
W
W
W
W >X]6facilitate comparison with Table 7, file 99eo07ub.xls.
X

X
X
X
X
X
X
X
X �Yb�[4] Property other than capital assets generally included property of a business nature, in contrast to personal and investment property, which were capital assets.
Y

Y
Y
Y
Y
Y
Y
Y
Y VZbN[5] Income from real property and personal property leased with real property.
Z

Z
Z
Z
Z
Z
Z
Z
Z b[bZ[6] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.
[

[
[
[
[
[
[
[
[ 6\b.[7] Annuities, interest, rents, and royalties.
\

\
\
\
\
\
\
\
\ ?]]7NOTE: Detail may not add to totals because of rounding.
]

]
]
]
]
]
]
]
] a^aYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= h
KL,�> �
�" ������������������������������