\pCynthia Belmonte  M*@0U(jB  dMbP?_"*+%&H1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica=y;0 z X z ;0 z 1jF0,z 1 xArial1j Helveticaelvetica=y;0 z X z ;0 z 1jF0x=z 1 xArial1j Helveticaelvetica=y;0 z X z ;0 z 1jF0 z 1 Arial1 Arial1 ,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 \(#,##0\)GD\ \ \ \ @"........................................................."@*.+(#,##0" ";\-#,##0" ";\-\-" ";@" "-*#,##0" ";\-#,##0" ";"-- ";@" "}@".........................................................................................................................."96#,##0" ";\-#,##0" ";"-- ";@" "da\ \ \ \ @"......................................................................................"\Y@"......................................................................................" 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C / C - C  C "C "C #C $!C  C  C !C $C  C  C  (C C C 8C C 8C 8C Q8C Q8C Q8C Q8C Q8C Q8C Q8C Q8C Q8C Q8C Q8C QC 8C 8C Q8C 8C Q8C Q8C Q8C 8C Q8C Q8C 8C Q8C Q8C 8C Q8C Q8C C aC a8C a8C a8C C q<C C <C  C y<C yC y<C  C q<C qC q<C  <C <C q8C !q<C Q8C Q8C Q8C 8C <C q<C  <C q<C  <C  <C q<C q<C Y8C  <C q<C QC QC Q8C 8C "C #C #<C q<C q<C , C q8C , ,C C Q8C Q8C %C &C !C 'C  (C %qC &qC !qC 'qC %q<C &q<C 'q<C  C  8C Q8C 8C 8C (C %q<C , <C q8C %q<C )q<C , <C ,<C , C  <C &q<C !q<C 'q< style_col_headings style_col_numbers style_data_TABLE7 style_footnotes style_spanners style_stub_lines style_titles style_totalsU} ot}  ot  l     d                  d      d    -%Unrelated Business Income Tax Returns f ^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 1999!!!!!!!! "_#W[All figures are estimates based on samples--money amounts are in thousands of dollars]!!!!!!!! "$%%%%%%%% %&'All organizations() *Organizations with gross**** *&+,-!*unrelated business income**** *&.Total  /Total0)*!(UBI) of $1,000 under $10,001 [3]**** *&Size of gross unrelated1number 2deductions [1,2]3 4Total4, Net operating-,Specific 4&business income (UBI) 1of235deductions [2,4]*6loss deduction72 deduction 8 & 9returns +Number : ;Number + +Number + +Number + & < 1of  =Amount &of  1Amount 1of  1Amount 1of  .Amount > ? @returns A >returns @ @returns @ @returns @ B~ C?~ C@~ D@~ E@~ C@~ C@~ C@~ C @~ F"@ GTotal~ H@~ Ix@~ I*~ I-@~ I@~ Id@~ I$@~ I@~ J@ K$1,000 under $10,001 [3]~ L@]@~ M-@~ M@~ M-@~ M@~ Md@~ M$@~ M@~  N@"O$10,001 under $100,000 [3]~ P@~ Q@~ Q!A Q-- Q-- Q-- Q-- Q--  R--K$100,000 under $500,000~ P%@~ Q @~ Q3A Q-- Q-- Q-- Q-- Q--  R--!K$500,000 under $1,000,000~ P@~ Qؐ@~ Q+ Q-- Q-- Q-- Q-- Q--  R--#K$1,000,000 under $5,000,000~ PЌ@~ Q@~ Qּj Q-- Q-- Q-- Q-- Q--  R--S$5,000,000 or more~ P@l@~ R@l@~ R1 R-- R-- R-- R-- R--  R--TUUUUVUUV UWW'OOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]((((((( (X**.6&Deductions directly connected with UBI88888 8X *Total*.&/ Allocable to*/Allocable to unrelated* / Allocable toXSize of gross unrelated*deductions [2,5]* /Total*/rental*/ debt-financed* / investmentXbusiness income (UBI)**.*/ income [6]*/ income [6]* / income [6,7]X**.*/*/* /X;Number++Number++Number++Number+ +NumberX &of1Amount 1of1Amount 1of1Amount 1of1Amount  .ofY>returns@@returns@@returns@@returns@ @returnsZ~ E$@~ C&@~ C(@~ C*@~ C,@~ C.@~ C0@~ C1@~  F2@ [Total~ \@~ I ~ I @~ Ij!m~ I$@~ I0E@~ I&@~ I\A~  J@ l! " # $ %  & ' ( ) * + , q- . / 0 1 2 3 4 5 6  7 8 9 : Z; < q= z> ? ~ K$1,000 under $10,001 [3] M-- M-- M-- M-- M-- M-- M-- M-- N--"!]$10,001 under $100,000 [3]~ !^@~ !Q!A~ !Q@~ !Q A~ !Q@~ !Q@~ !Q@~ !Qi@~ ! R@"_$100,000 under $500,000~ "^ @~ "Q3A~ "Q@~ "Q|2A~ "Q`p@~ "Q@P@~ "Q @~ "QU@~ " RPy@!#_$500,000 under $1,000,000~ #^ؐ@~ #Q+~ #Q @~ #Q&F'~ #QF@~ #Qo@~ #QR@~ #Q@~ # RW@#$_$1,000,000 under $5,000,000~ $^@~ $Qּj~ $Qh@~ $Qb~ $QL@~ $Qn@~ $QY@~ $QP/@~ $ RO@%`$5,000,000 or more~ %a@l@~ %b1~ %b@k@~ %b=A~ %b$@~ %bZ@~ %b8@~ %bM@~ % b1@&&b&6ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued&8&8&8&8&8&8&8& 8'&9'61Deductions directly connected with UBI--Continued'8'8'8'8'8'8'8' 8(&(. Allocable to(/Allocable to income(*(/Allocable to exploited(*(/Direct(*(/Compensation of( *)&Size of gross unrelated). investment)/from controlled)*)/exempt activity income,)*)/ advertising)*)/officers, directors,) **&business income (UBI)*. income [6,7]*/organizations [6]***/except advertising [6]***/ costs [6]***/ and trustees* *+&+c --Continued+/+*+/+*+/+*+/+ *,&,.,+Number,+,+Number,+,+Number,+,+Number, +-&-.Amount -1of-1Amount -1of-1Amount -1of-1Amount -1of- .Amount.>.@.@returns.@.@returns.@.@returns.@.@returns. @/B~ /C3@~ /C4@~ /C5@~ /C6@~ /C7@~ /C8@~ /C9@~ /C:@~ / F;@ 0GTotal~ 0H`@~ 0I0{@~ 0IR@~ 0Ih@~ 0I@~ 0I@~ 0Ix+A~ 0I@~ 0 J/@ 1K$1,000 under $10,001 [3] 1L-- 1M-- 1M-- 1M-- 1M-- 1M-- 1M-- 1M-- 1 N--"2O$10,001 under $100,000 [3]~ 2P@~ 2Qj@~ 2Q@~ 2Qs@~ 2Q@~ 2Q @~ 2Qw@~ 2Q@~ 2 R@3K$100,000 under $500,000~ 3PM@~ 3Qb@~ 3Q@~ 3Qi@~ 3Q@~ 3Q`@~ 3QIA~ 3QЅ@~ 3 R@ @!4K$500,000 under $1,000,000~ 4P@~ 4Q7@~ 4Q2@~ 4QN@~ 4Q@~ 4Q0p@~ 4Q@~ 4Q^@~ 4 Rֲ@#5K$1,000,000 under $5,000,000~ 5P@~ 5QB@~ 5Qn@~ 5QK@~ 5Q C@~ 5Qk@~ 5QA~ 5QY@~ 5 R@6d$5,000,000 or more~ 6en@~ 6b(@~ 6b7@~ 6b,@~ 6b@~ 6bO@~ 6b(A~ 6b<@~ 6 b@7&b76ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued787878787878788&9861Deductions directly connected with UBI--Continued888888888888889&9f9*9g9h9f9*9f9*:*Size of gross unrelated:/Salaries and wages:*:/Repairs and maintenance:*:/ Bad debts:*:/Interest:*;*business income (UBI);g;h;g;h;f;*;f;*<&<+Number<+<+Number<+<+Number<+<+Number<+=& =1of =1Amount =1of =1Amount =1of =1Amount =1of =.Amount>>>@returns>@>@returns>@>@returns>@>@returns>@?B~ ?C<@~ ?C=@~ ?C>@~ ?C?@~ ?C@@~ ?C@@~ ?CA@~ ?FA@@ lA B C D E F G H I J K qL  M dN O P Q R S T U V W X Y Z [ \  ] ^ _  @jTotal~ @H@~ @IYM~ @I@~ @I@~ @I@~ @I@@~ @I¨@~ @J@ AK$1,000 under $10,001 [3] AL-- AM-- AM-- AM-- AM-- AM-- AM-- AN--"BO$10,001 under $100,000 [3]~ BP!@~ BQ @~ BQp@~ BQ@~ BQi@~ BQ@~ BQ@~ BR@Ck$100,000 under $500,000~ CPN@~ CQPlA~ CQڡ@~ CQO@~ CQPt@~ CQܕ@~ CQ\@~ CR@@!Dk$500,000 under $1,000,000~ DP@~ DQhA~ DQy@~ DQ@~ DQU@~ DQ@~ DQf@~ DRǽ@#Ek$1,000,000 under $5,000,000~ EPȀ@~ EQhA~ EQPv@~ EQ@@~ EQ@Z@~ EQi@~ EQe@~ ER@Fl$5,000,000 or more~ Fm]@~ FnA~ FnT@~ Fn@~ FnC@~ Fn@~ FnC@~ Fn@"GoFootnotes at end of table.GpGpGpGpGpGpGpGpG p-H%Unrelated Business Income Tax ReturnsHpHpHpHpHpHpHpHpH pfI ^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 1999I!I!I!I!I!I!I!I!I qJr --ContinuedJ!J!J!J!J!J!J!J!J q_K#W[All figures are estimates based on samples--money amounts are in thousands of dollars]K!K!K!K!K!K!K!K!K L$L%L%L%L%L%L%L%L%L M&bM6ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedM8M8M8M8M8M8M8M N&9N61Deductions directly connected with UBI--ContinuedN8N8N8N8N8N8N8N O&Of Taxes and O*OgOhOfO*Of ContributionsO*O P&Size of gross unrelatedPslicenses paid PtP/ DepreciationP*P/ DepletionP*P/ to deferredP*P Q&business income (UBI)Qf deductionQ*QgQhQfQ*Qfcompensation plansQ*Q R&R+NumberR+R+NumberR+R+NumberR+R+NumberR+R S& S1of S1Amount S1of S1Amount S1of S1Amount S1of S1AmountS T>T@returnsT@T@returnsT@T@returnsT@T@returnsT@T UB~ UCB@~ UCB@~ UCC@~ UCC@~ UCD@~ UCD@~ UCE@~ UCE@U " VGTotal~ Vu@~ VvA~ Vu?@~ Vw A~ Vv@P@~ VxD@~ Vu@~ Vw@V y WK$1,000 under $10,001 [3] Wz-- W{-- Wz-- W|-- W{-- W}-- Wz-- W|--W "XO$10,001 under $100,000 [3]~ Xz@~ X{@~ Xz@~ X|@ X{*45 X}*451~ Xz@~ X|@X YK$100,000 under $500,000~ Yz@~ Y{$@~ Yz@~ Y| @ Y{*14 Y}*231~ Yzt@~ Y|@Y !ZK$500,000 under $1,000,000~ Zz~@~ Z{S@~ Zz@{@~ Z|@u@Z{Z}~ ZzT@~ Z|@@Z #[K$1,000,000 under $5,000,000~ [z0y@~ [{@W@~ [zy@~ [| @ [{*5[}*1,320~ [zQ@~ [|@[ \d$5,000,000 or more~ \~Y@~ \@~ \~X@~ \V`S@\\~ \~,@~ \V4@\ ]&b]6ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued]8]8]8]8]8]*]8] ^&9^61Deductions directly connected with UBI--Continued^8^8^8^8^8^+^*^ _&_f_*_f_*_g_h_/Deductions not _*_ ` la b c d ke f g h i j k l m n  o p q r ds t u v w x y z { | } ~  `&`f Contributions`*`f Net operating`*`.`*`/directly connected`*` a&Size of gross unrelateda/ to employeea* a/lossa*a/Other deductionsa*a/with UBIa*a b&business income (UBI)bfbenefit programsb*bf deductionb*bgbhb6b8b c&cfc*cfc*cgch cfTotalc*c d&d+Numberd+d+Numberd+d+Numberd+d+Numberd+d e& e1of e1Amount e1of e1Amount e1of e1Amount e1of e1Amounte f>f@returnsf@f@returnsf@f@returnsf@f@returnsf@f gB~ gCF@~ gCF@~ gCG@~ gCG@~ gCH@~ gCH@~ gCI@~ gCI@g  hGTotal~ hu1@~ hvNA~ hu@~ hwZA~ hv @~ hx~ hu_@~ hw/h  iK$1,000 under $10,001 [3] iz-- i{-- iz-- i|-- i{-- i}-- iz-- i|--i "jO$10,001 under $100,000 [3]~ jz@~ j{@~ jz̟@~ j|@~ j{@~ j}A~ jz@~ j|` @j kK$100,000 under $500,000~ kz@~ k{@~ kz@~ k|@~ k{@~ k}>A~ kz&@~ k|@k !lK$500,000 under $1,000,000~ lzy@~ l{@~ lz`g@~ l|@b@~ l{0@~ l}e A~ lz@~ l|k@l #mK$1,000,000 under $5,000,000~ mzx@~ m{ @~ mze@~ m|@@~ m{@~ m}q&~ mzP~@~ m|p\@m nd$5,000,000 or more~ n~@W@~ n`+@~ n~K@~ nVr@~ nd@~ n+A~ n~_@~ nVAn o&bo6ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continuedo8o8o8o8o8o8o8o p&=p65Deductions not directly connected with UBI--Continuedp8p8p8p8p8p8p8p q&qqhqqhqqhqqhq r*Size of gross unrelatedr/Specific deductionr*r/ Contributionsr*r/Set-asides [7]r*r/ Excess exemptr*r s*business income (UBI)s<sis<sis<sisexpensesss t&t+Numbert+t+Numbert+t+Numbert+t+Numbert+t u& u1of u1Amount u1of u1Amount u1of u1Amount u1of u1Amountu v>v@returnsv@v@returnsv@v@returnsv@v@returnsv@v wB~ wCJ@~ wCJ@~ wCK@~ wCK@~ wCL@~ wCL@~ wCM@~ wCM@w  xTotal~ xu@~ xv @~ xu4@~ xw@~ xv|@~ xx4NA~ xu(@~ xwlxAx  yK$1,000 under $10,001 [3] yz-- y{-- yz-- y|-- y{-- y}-- yz-- y|--y "zO$10,001 under $100,000 [3]~ zz@~ z{Լ@~ zz@~ z|@~ z{o@~ z} @~ zz\@~ z|@z {K$100,000 under $500,000~ {z4@~ {{@~ {z0y@~ {|@~ {{\@~ {}@~ {z@~ {|@H@{ !|K$500,000 under $1,000,000~ |z|@~ |{{@~ |zU@~ ||@~ |{I@~ |}@~ |zd@~ ||@@| #}K$1,000,000 under $5,000,000~ }z0v@~ }{v@~ }zV@~ }|B@~ }{A@~ }} P@~ }z`c@~ }|0:@} ~$5,000,000 or more~ ~T@~ ~T@~ ~A@~ ~@~ ~*@~ ~A~ ~H@~ ~@~   @                rj* Estimate should be used with caution because of the small number of sample returns on which it is based.pppppppp !o[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 frompppppppp !osales 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,pppppppp !oand certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.pppppppp !o|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.pppppppp !o[3] Organizations with gross UBI between $1,000 (the filing threshold) and $10,000 were required to report only totals for expenses and deductions (except for the specific deductionpppppppp !oand net operating loss deduction, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item pppppppp !QoIseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.pppppppp !o[4] Excludes $37.1 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.pppppppp !o[5] Excludes $2.2 billion of cost of sales and services reported by organizations with gross UBI over $10,000. See footnote 1 for explanation.pppppppp !o[6] This deduction was required to be reported as a lump-sum total only and may have included component deductions that were of the same type shown elsewhere in this table. Forpppppppp !oexample, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation."pppppppp !lodTherefore, the total amount shown for some of the separately reported deductions may be understated.pppppppp boZ[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.!!!!!!!! !@o8NOTE: Detail may not add to totals because of rounding.!!!!!!!! !aYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).  ]f%Z_\ z z } { I) = X\+> "