�\pjnwill00 $70�)B� d��MbP?_"*+��%��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica=��<�y;0,� �+� �;0,� 1jL�F�0�e��1��Arial1��Arial1j�� Helveticaelvetica=��<�y;0,� �+� �;0,� 1jL�F�0tg��1x�Arial1��Arial1j�� Helveticaelvetica=��<�y;0,� �+� �;0,� 1jL�F�0 j��1��Arial1��Arial��&�?'�?(�?)�?MdXX�"dXX�?�?@V General00.00#,##0#,##0.00#,##0_);$#,##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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm@*. $#,##0$~{\ \ \ \ @"................................................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" "+(#,##0" ";#,##0" ";"-- ";@" "# #,##0" ";#,##0" ";"-- ";@" "MJ@"......................................................................." " "@##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�C8�CQ8�C ��CQ"8�CQ"��CQ&��CQ&8�CQ"8��CQ.8��CQ.8��C%��Ca��Ca8�C��Cq��Cq��C q��Cq<�C!��Cq��Cq��C q��Cq<�C�<�C q8�C �<�C %� �C "�!�C "�!8�C "��C "�8�C "��C�8��C8��C!�<��Cq<��Cq<��C q<��C �CQ.8��CQ&8��CQ&8��CQ"8��CQ"8��CQ!��CQ!8��CQ*8��CQ!8��C!�C % �� style_col_headings� style_col_numbers� style_data� style_footnotes� style_stub_lines� style_titles� style_totalsU}�ot} �ot $�l,1@,�@,�@,�@,�@ ,n�D,��D,��D ,��D ,��D,��D,�@ ,�@,�@,�@,�@,�@,�@,�@,�@,n@,*@,'@,�@,�@,�@,%@,+@,@,@,%@-N%Unrelated Business Income Tax Returnsh`Table 2.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated jbBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size #of Gross UBI, Tax Year 2000 _ W[All figures are estimates based on samples--money amounts are in thousands of dollars] >???????? ? !" "Gross #Total$&Unrelated business '% #Total $ !!"Number" unrelated6J. deductions [1,2]$0M( taxable income 'E# tax [4] $ !!Size of gross unrelated "of"businessFG2K* (less deficit)GLUnrelated business F G ! !business income (UBI) "returns "income "Number " "Number " Ltaxable income "Number " ! ! " "(UBI) "of "Amount "of "Amount E "of "Amount !HIIIreturnsIIreturns [3]IIIreturns I !(~ )�?~ )@~ )@~ )@~ )@~ )@~ )@~ ) @~ )"@ * +Total~ ,��@~ ,&�~ ,��@~ ,2(�~ ,@��@~ ,�Z+~ -�W~ ,��@~ .`�A / 0$1,000 under $10,001 [5]~ 1�n�@~ 1��@~ 1?�@~ 1�X�@~ 1\�@~ 1��@~ 2(�@~ 1��@~ 3x�@ 4"0$10,001 under $100,000 [5]~ 1��@~ 1p�!A~ 1��@~ 1�s!A~ 1,�@~ 1y�@~ 2H�@~ 1!�@~ 3.�@ 40$100,000 under $500,000~ 17�@~ 1�P~ 1-�@~ 14<4A~ 1��@~ 1�H��~ 2�SA~ 1V�@~ 3��@ 4!0$500,000 under $1,000,000~ 1ؑ@~ 1f�0~ 1Б@~ 1�$.~ 1p�@~ 15�@~ 2Ѝ�@~ 1@~ 3@S�@ 5#0$1,000,000 under $5,000,000~ 1X�@~ 1�c�~ 18�@~ 1�}w~ 1�@~ 1@�A~ 2�)A~ 1�x@~ 3��@ 5@$5,000,000 or more~ A p@~ A~��~ A p@~ A��~ A�i@~ A��A~ B�%A~ AZ@~ C�PA 5766666666 6 6�8�[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 88999999 9 :�8�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 88;;;;;; ; <y8qdeductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.88;;;;;; ; <�8|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.88====== = =a8Y[3] Excludes returns with unrelated business taxable income (less deficit) equal to zero.88====== = =�8�[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 88====== = =�8�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. 88====== = =�8�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 88====== = =�8�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.88====== = =�8�[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 organizations with gross 88====== = =�8�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 88====== = = ,<@!,�@",�@#,�@4 8,$1,000 were not required to file Form 990-T. 8 8 = = = = = = = =@!88NOTE: Detail may not add to totals because of rounding.!8!8!=!=!=!=!=!=! =! =V"ONSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004."8"8"="="="="="=" =" =#8#8#8#=#=#=#=#=#=# =# == �wk+� > ��" ��