�\pjnwill00 $� �&B� d��MbP?_"*+��%��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica=��<�y;0p4� ,4� �;0p4� 1jL�F�0�e��1��Arial1x�Arial1��Arial1j�� Helveticaelvetica=��<�y;0p4� ,4� �;0p4� 1jL�F�0tg��1��Arial1j�� Helveticaelvetica=��<�y;0p4� ,4� �;0p4� 1jL�F�0 j��1��Arial1��Arial��&�?'�?(�?)�?MdXX�"dXX�?�?@V General00.00#,##0#,##0.00#,##0_);$#,##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" ";"-- ";@" "\Y@"......................................................................................" " "@##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�C��C Q"8�C Q"��C Q&��C Q&8�C Q8�C Q��C Q��C Q8�C Q.8��C Q.8��C Q8��C Q8��C Q8��C Q8��C Q8��C $��C a��C a8�C��Cq��Cq<�C ��C q��C q<�C y��C�<�C q8�C �<�C !��C !�8�C !�!�C!�!�C �8��C8��C �<��C q<��C$� �C!��C$ �C �C Q��C Q8��C!��style_col_headings�style_col_numbers� style_data�style_footnotes�style_stub_lines�style_titles�style_totalsU}�ot}�ot $ �l �1 �� d �� d � � �� ! � ��-J%Unrelated Business Income Tax Returnsh`Table 3.--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 F>of Unrelated Business Taxable Income or Deficit, Tax Year 2000 _W[All figures are estimates based on samples--money amounts are in thousands of dollars] @AAAAAAAA ! !Gross "Total#(Unrelated business ) "Total# $%Number% unrelated6H. deductions [1,2]'(taxable income )& tax [3]' $"$Size of unrelated business %of%business*+0I( (less deficit),*+ $! $taxable income or deficit %returns %income %Number % %Number % %Number % $ $ % %(UBI) %of %Amount %of %Amount %of %Amount $-...returns..returns ..returns. $/~ 0�?~ 0@~ 0@~ 0@~ 0@~ 0@~ 0@~ 0 @ 1 2Total~ 3��@~ 3&�~ 3��@~ 32(�~ 3@��@~ 3�Z+~ 3��@~ 3`�A 45Deficit~ 6��@~ 6�t�~ 6��@~ 6�9~ 6��@~ 6.;��~ 6�W@~ 6�@ 75Zero [4]~ 6j�@~ 6�c~ 6j�@~ 6�c 8-- 8--~ 6�a@~ 6��@ 75$1 under $1,000~ 6�@~ 6��@~ 6�@~ 6@��@~ 6�@~ 6��@~ 6�@~ 6�o@ 75$1,000 under $10,000~ 6)�@~ 6`A~ 6��@~ 60A~ 6)�@~ 6@��@~ 6��@~ 6͵@ 95$10,000 under $100,000~ 6��@~ 6�(A~ 6k�@~ 6d�#A~ 6��@~ 6�fA~ 6�@~ 6��@ 95$100,000 under $500,000~ 6x�@~ 6 "~ 6(�@~ 6�)A~ 6x�@~ 6��A~ 6`�@~ 6�,�@ 9!5$500,000 under $1,000,000~ 6`a@~ 6��A~ 6 a@~ 6p��@~ 6`a@~ 6�g�@~ 6`a@~ 6��@ 7B$1,000,000 or more~ C�g@~ Cf�T~ C`g@~ C��A~ C�g@~ C~�9~ C�g@~ C�A 9;:::::::: :�D�[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 DDDDE<<< =�D�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, DDDD?>>> >�D�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.DDDD?>>> >�D|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.DDDD?>>> >�D�[3] 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 DDDD?>>> >�D�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. DDDD?>>> >�D�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 DDDD?>>> >�D�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.DDDD?>>> >�D~[4] The Zero category includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions.DDDD?>>> > �<! ��" ��# �<@ D8NOTE: Detail may not add to totals because of rounding. D D D D ? > > > >V!FNSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.!D!D!D!D!E!<!<!<! <"G"G"G"G"G"G#G#G#G#G#G#G= �x[,�!> ��" ��