�\pjnwill00 �6� �"B� d��MbP?_"*+��%��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica�0�0�0\�68�� Ļ� 01j��F�0�� 1��Arial1x�Arial1��Arial1j�� Helveticaelvetica�0�0�0\�68�� Ļ� 01j��F�0H�� 1��Arial1j�� Helveticaelvetica�0�0�0\�68�� Ļ� 01j��F�0�� 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" ";"-- ";@" "\Y@"......................................................................................" " "@##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_) -5C�� 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�� $�C��C�C8�C��C Q"8�C Q"��C Q&��C Q&8�C Q8�C Q��C Q��C Q8��C Q8��C Q8�C Q8��C Q8��C Q8��C Q8��C Q8�C Q8��C Q8��C #��C a��C a8�C 8�C#��C a8��C��Cq��Cq<�C8�C ��C q��C q<�C �C�<�C��C q8�C �<�C#� �C ��C �8�C ��C# �C Q&8��C �8��C8��C �<��C q<��C Q��C Q8��C Q8��C Q!8��C!��style_col_headings�style_col_numbers� style_data�style_footnotes�style_stub_lines�style_titles�style_totalsU}�ot} �ot 6 �l ,1@ ,�@ ,�@ ,�@ ,�@ ,d@ ,�@ ,�@ ,�@ ,�@ ,�@ ,v@ ,�@ ,r@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,d@ ,}@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,�@ ,d@-Q%Unrelated Business Income Tax Returnse]Table 4.--Returns with Positive Unrelated Business Taxable Income: Number of Returns, Gross h`Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income, and Total C;Tax, by Type of Entity and Size of Gross UBI, Tax Year 2000 _W[All figures are estimates based on samples--money amounts are in thousands of dollars] IJJJJJJJ ! !Gross/P' TotalH( "Total# "$Type of entity and size of%Number% unrelated2M* deductions [1,2]'(&tax [3]) ) ) $gross unrelated business %of%business*+NUnrelated business *,$ $ $income (UBI) %returns %income %Number - Ntaxable income %Number % . $ $ % %(UBI) %of %Amount ( %of %Amount . $/000returns0O0returns0$ $1~ 2�?~ 2@~ 2@~ 2@~ 2@~ 2@~ 2@3 4 5ALL ENTITIES 6 6 6 6 6 6 6 3 4 7Total~ 8��@~ 8Nh�~ 8@��@~ 8�Hq~ 8�W~ 8��@~ 8�|A9 : ;$1,000 under $10,001 [4]~ <��@~ <��@~ <��@~ <�@~ <(�@~ <��@~ <x�@= 4";$10,001 under $100,000 [4]~ <;�@~ <��A~ <�@~ <��@~ <H�@~ <��@~ <��@= 4;$100,000 under $500,000~ <�@~ <.�!~ <�@~ <0�A~ <�SA~ <Ģ@~ <�]�@= >!;$500,000 under $1,000,000~ <�~@~ <��A~ <�~@~ <(�A~ <Ѝ�@~ <P~@~ <�I�@? @#;$1,000,000 under $5,000,000~ <�w@~ <��'A~ <Pw@~ <x�A~ <�)A~ <Pw@~ <��@? @;$5,000,000 or more~ <X@~ <:yQ~ <X@~ <�*#A~ <�%A~ <�W@~ < CA? @;<<<<<<<? @5TAX-EXEMPT CORPORATIONS<<<<<<<? @ 7Total~ 8��@~ 8 ��~ 8Y�@~ 8>ch~ 8Δ+~ 8�&�@~ 8HG A? @ ;$1,000 under $10,001 [4]~ <Z�@~ <@?�@~ <��@~ <��@~ <��@~ <;�@~ <�@? @";$10,001 under $100,000 [4]~ <�@~ <h� A~ <�@~ < �@~ <��@~ <x�@~ <�@? @;$100,000 under $500,000~ <n�@~ <$�A~ <f�@~ <��A~ <��@~ <�@~ <��@? @!;$500,000 under $1,000,000~ <�z@~ <�A~ <�z@~ <��A~ <� �@~ <@z@~ <v�@? @#;$1,000,000 under $5,000,000~ <�r@~ <�$~ <�r@~ <��A~ <�,A~ <pr@~ <�w�@? @;$5,000,000 or more~ <�P@~ <nL0~ <�P@~ <�� A~ < >A~ <�P@~ <�T�@? @;<<<<<<<? @5TAX-EXEMPT TRUSTS<<<<<<<? @ ,�@! ,�@" ,�@# ,�@$ ,�@% ,�@& ,�@' ,�@( ,d@) ,@* ,@+ ,@, ,�@- ,�@. ,@/ ,!@0 ,@1 ,�@2 ,@3 ,@4 ,�@5 ,�@ 7Total~ 8p�@~ 8 8*A~ 87�@~ 8��A~ 8��+~ 8R�@~ 8P�A ? @ !;$1,000 under $10,001 [4]~ !<��@~ !<��@~ !<��@~ !<��@~ !<%�@~ !<��@~ !<�@!?! @"";$10,001 under $100,000 [4]~ "<x�@~ "<��@~ "<�@~ "<��@~ "<@Q�@~ "<��@~ "<)�@"?" @#;$100,000 under $500,000~ #<�j@~ #<@��@~ #<�i@~ #<��@~ #<`~�@~ #<�j@~ #<��@#?# @!$;$500,000 under $1,000,000~ $<@P@~ $< n�@~ $<�O@~ $<-�@~ $<��@~ $<@P@~ $<�9�@$?$ @#%;$1,000,000 under $5,000,000~ %<�S@~ %<��A~ %<S@~ %<�;�@~ %<H'A~ %<�S@~ %<��@%?% @&K$5,000,000 or more~ &L=@~ &L�,!~ &L=@~ &L��@~ &L�A~ &L=@~ &L�1�@&?& @'B'A'A'A'A'A'A'A'A' �(C�[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 (C(C(D(D(D(D(D(E( D�)C�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, )C)C)D)D)D)D)D)E) D�*C�and certain other deductible items. For exempt organizations reporting positive unrelated business taxable income, cost of sales and services was $694.3 million, of which $681.9 *C*C*D*D*D*D*D*E* D>+C6million were attributable to tax-exempt organizations.+C+C+D+D+D+D+D+E+ D�,C|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.,C,C,F,F,F,F,F,F, F�-C� [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 -C-C-F-F-F-F-F-F- F�.C�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. .C.C.F.F.F.F.F.F. F�/C�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 /C/C/F/F/F/F/F/F/ F�0C� in unrelated business activities. For exempt organizations reporting positive unrelated business taxable income, total proxy tax was $2.8 million.0C0C0F0F0F0F0F0F0 F�1G�[4] 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 1C1C1F1F1F1F1F1F1 F�2C�with gross 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 2C2C2F2F2F2F2F2F2 F>3C6UBI below $1,000 were not required to file Form 990-T.3C3C3F3F3F3F3F3F3 F@4C8NOTE: Detail may not add to totals because of rounding.4C4C4F4F4F4F4F4F4 FV5GNSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.5G5G5555555 = �v{*�> ��" ��