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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�� $�C�!�C �C 8�CQ8�C ��C�C8�CQ8�CQ��CQ"��CQ&��CQ&8�CQ"8��CQ"8�CQ��CQ.8��CQ.8��CQ8��CQ8��CQ8��CQ8��CQ8��C#��Ca��Ca8�C��Cq#��Cq<�C� �Cq#��Cq#<�C��Cq<�Cq#��C�<�C q8�C �<�C #��C ��C �8�C #�C ��C #��C �!�C�8��C8��C�<��Cq# ��CQ��CQ8��CQ8��CQ!8��C!�C # �� style_col_headings� style_col_numbers� style_data� style_footnotes� style_stub_lines� style_titles� style_totalsU}�ot} �ot B,l@,1@,�@,�@,�@,�@ ,n@,�@,�@ ,�@ ,�@,�@,�@ ,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@-P%Unrelated Business Income Tax Returnsh`Table 1.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated nfBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Internal VNRevenue Code Section Describing Type of Tax-Exempt Organization, Tax Year 2000 _ W[All figures are estimates based on samples--money amounts are in thousands of dollars]!!!!!!! ! ! "HIIIIIIII I "#$ %Gross &Total'+Unrelated business ,( &Total ' )#$Number$ unrelated2L* deductions [1,2]0O( taxable income ,-* tax [4] ##Internal Revenue $of$business.//M' (less deficit)/NUnrelated business . / # #Code section $returns $income $Number $ $Number $ Ntaxable income $Number $ # # $ $(UBI) $of $Amount $of $Amount - $of $Amount #0111returns11returns [3]111returns 1 #2~ 3�?~ 3@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3 @~ 3"@ 4 5All sections~ 6��@~ 6&�~ 6��@~ 62(�~ 6@��@~ 6�Z+~ 6�W~ 6��@~ 6`�A 78220(e) 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- 78401(a)~ 9��@~ 98�A~ 9(�@~ 9�U�@~ 9�@~ 9�u�@~ 9 ��@~ 9�~@~ 9��@ :;408(e)~ 9��@~ 9 ��@~ 9��@~ 9��@~ 9��@~ 9�d�@~ 9�\�@~ 9ݳ@~ 9��@ <;408A=*32=*820=*32=*32=*32=*788=*788=*32 =*167 <8 501(c)(2) [5]~ 9�n@~ 9 e�@~ 9�n@~ 9�h�@~ 9i@~ 9�L�~ 9��@~ 9�]@~ 9v�@ :; 501(c)(3)~ 9�t�@~ 9��#~ 9�S�@~ 9��&~ 9� �@~ 9��~ 9��A~ 9�@~ 9��A >; 501(c)(4)~ 9 �@~ 9\9A~ 9�@~ 9|�A~ 9�@~ 9��~ 95�@~ 9�{@~ 9p�@ >; 501(c)(5)~ 9h�@~ 90: A~ 9d�@~ 9h�A~ 9��@~ 9��@~ 9��@~ 9��@~ 9@�@ >8 501(c)(6)~ 9Ʒ@~ 9>7~ 9Ʒ@~ 9��5~ 9��@~ 9�Y�@~ 90��@~ 9��@~ 9��@ :; 501(c)(7)~ 9��@~ 9NA"~ 9��@~ 9�A~ 9�@~ 9��@~ 9@��@~ 9��@~ 9��@ >; 501(c)(8)~ 9�@~ 9��@~ 9�@~ 9 D�@~ 9�@~ 9�@~ 9-�@~ 9�p@~ 9P�@ <; 501(c)(9)~ 9�@~ 9^r9~ 9�@~ 9TA~ 9�u@~ 91 A~ 9.q!~ 9�q@~ 9��A <; 501(c)(10)~ 9�k@~ 9C�@~ 9�k@~ 9��@~ 9�d@~ 9��~ 9��@9*24 9*80 <8 501(c)(11) 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- :; 501(c)(12)~ 9`k@~ 9��@~ 9`k@~ 9��@~ 9 f@~ 9��@~ 9�O�@~ 9@T@~ 9�@ <; 501(c)(13)9*51=*2,8249*51=*2,1829*519*6429*8519*43 9*217 <; 501(c)(14)~ 9�\@~ 9�l�@~ 9�\@~ 9@^�@~ 9@\@~ 9Ƴ�~ 9$�@9*86 9*695 <; 501(c)(15) 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- < ,l@!,�@",�@#,�@$,�@%,�@&,�@',�@(,�@),�@*,�@+,�@,,�@-,�@.,n@/,�@0,�@1, @2,@3,�@4,�@5,�@6,/@7,+@8,"@9,�@:,#@;,�@<,$@=,�@>,!@?,�@ 8 501(c)(16) 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- 9-- :!; 501(c)(17) !9** !9** !9** !9** !9** !9** !9** !9** ! 9**! <"; 501(c)(18) "9-- "9-- "9-- "9-- "9-- "9-- "9-- "9-- " 9--" <#; 501(c)(19)~ #9X�@~ #9آA~ #9X�@~ #9�nA~ #9��@~ #9�@~ #9�~�@~ #9��@~ # 9��@# <$8501(c)(21) [6] $9-- $9-- $9-- $9-- $9-- $9-- $9-- $9-- $ 9--$ :%; 501(c)(22) %9** %9** %9** %9** %9** %9** %9** %9** % 9**% <&; 501(c)(23) &9-- &9-- &9-- &9-- &9-- &9-- &9-- &9-- & 9--& <'; 501(c)(24) '9** '9** '9** '9** '9** '9** '9** '9** ' 9**' >(; 501(c)(25) (9** (9** (9** (9** (9** (9** (9** (9** ( 9**( <)8 501(c)(26) )9-- )9-- )9-- )9-- )9-- )9-- )9-- )9-- ) 9--) <*; 501(c)(27) *9-- *9-- *9-- *9-- *9-- *9-- *9-- *9-- * 9--* <+8529(a) +9-- +9-- +9-- +9-- +9-- +9-- +9-- +9-- + 9--+ <,J530(a) ,K-- ,K-- ,K-- ,K-- ,K-- ,K-- ,K-- ,K-- , K--, <-@-?-?-?-?-?-?-?-?- ?- ?q.Ai*Estimate should be used with caution because of the small number of sample returns on which it is based..A.A.B.B.B.B.B.B. B. C�/A�**Data deleted to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals./A/A/B/B/B/B/B/B/ B/ C�0A�[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 0D0D0!0!0!0!0!0!0 !0 "�1A�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, 1D1D1!1!1!1!1!1!1 !1 "�2A�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.2D2D2!2!2!2!2!2!2 !2 "�3A|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.3D3D3!3!3!3!3!3!3 !3 "a4AY[3] Excludes returns with unrelated business taxable income (less deficit) equal to zero.4A4A4E4E4E4E4E4E4 !4 "�5A�[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 allowable 5A5A5F5F5F5F5F5F5 !5 "�6A�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. The proxy 6A6A6F6F6F6F6F6F6 !6 "�7A�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 in unrelated 7A7A7F7F7F7F7F7F7 !7 "�8A�business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.8A8A8G8G8G8G8G8G8 G8 G�9D�[5] Corporations that are organized under an Act of Congress, and are instrumentalities of the United States, described in section 501(c)(1) of the Internal Revenue Code, are not 9A9A9G9G9G9G9G9G9 G9 G6:D.subject to unrelated business income taxation.:A:A:G:G:G:G:G:G: G: G�;A�[6] Prepaid legal service funds, previously described in section 501(c)(20) of the Internal Revenue Code, were no longer tax-exempt, beginning with tax years after June 30, 1992. ;D;D;!;!;!;!;!;!; !; "D<A<Therefore, these organizations are not listed in this table.<D<D<!<!<!<!<!<!< !< "�=A�NOTES: Detail may not add to totals because of rounding. See the Appendix to this article for a listing of the types of tax-exempt organizations, by the Internal Revenue Code =D=D=!=!=!=!=!=!= != " >Asection describing them.>D>D>!>!>!>!>!>!> !> "V?QNSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.?D?D?!?!?!?!?!?!? !? "@,@A,n@@A@D@D@!@!@!@!@!@!@ !@ "AEA!A!A!A!A!A!A!A!A !A "= �x[,�!> ��" ��