�\pjnwill00 � �� ,D�ZuB� d��MbP?_"*+��%,��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica�0�0�0\�$�D*� Ļ� 0$1j��F�0�q� �1��Arial1x�Arial1��Arial1j�� Helveticaelvetica�0�0�0\�$�D*� Ļ� 0$1j��F�0#,##0" ";\-#,##0" ";"-- ";@" " " "@da\ \ \ \ @"......................................................................................"=:#,##0" ";\-#,##0" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "~{\ \ \ \ @"................................................................................................................"##0.0E+0mm:ss@52_("$"* #,##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 �C1�� C/�� C0�� C.�� C �� C ��"��C ��"��C ��#��C%��!�C �� C �� C��!�C�� $�C��C�C8�C�8�C��C �!8�C�8��C8��C�!(�CQ8�CQ8��CQ8��CQ8��CQ8�CQ"(�CQ8��CQ8��CQ8��CQ8��CQ8��CQ8��CQ��C�8��C�8��CQ8��C�8�CQ8��CQ8��CQ8��C8��CQ8��CQ8��C8��CQ8��CQ8��CQ8��CQ8��C�Ca��Ca8��Ca8��Ca8��C8�C��Cq<��C��C�<��C�<�C ��Cy<��Cy��Cy<��C �<�C ��Cq<��Cq��Cq<��C �<�C!q<��C� <�CQ8��CQ8��CQ8��C8��C�<��Cq<�C� ,�Cq<�C� ,�C �<��C$q<��CQ"8�CY8��C%�!(�CQ��CQ��CQ8�C&��C�<�Cy<�C"��C"�<�C�<�C8��C'q<��Cq8��C!q<��C$q<��C%�!�C%��C q8�C%�!�C -� ,�C q#(�C��C �CQ8��CQ8��C$��C'��C!��C(��C$q��C'q��C!q��C(q��C �C 8�C'q<��C(q<��C*��Cq8�C$q<�C)q<�C -�<�C (�C �C� (�C �<��C(q<��C-� <�C-q <�C-� �C- �C8��C �<��Cq<��Cq<��C �<��Cq<��C!��style_col_headings�style_col_numbers�style_data_TABLE7�style_footnotes�style_spanners�style_stub_lines�style_titles�style_totalsU}�ot}�ot �,l@,1@,�@,�@ ,n@,�@,�@,�@,�@ ,�@ ,�@,�@,�@ ,�@,�@,�@,�@,�@,�@,�@ ,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@,�@-�%Unrelated Business Income Tax Returnsf^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000 _!W[All figures are estimates based on samples--money amounts are in thousands of dollars] "#$$$$$$$$ $ %&'All organizations() *Organizations with gross**** * +&,-.!*unrelated business income**** * +&/Total 0Total1)*!(UBI) of $1,000 under $10,001 [3]**** * +&Size of gross unrelated2number 3deductions [1,2]4 5Total5- Net operating.-Specific 5 +&business income (UBI) 2of346deductions [2,4]*7loss deduction83 deduction 9 + & :returns ,Number ; <Number , ,Number , ,Number , + & = 2of >Amount &of 2Amount 2of 2Amount 2of /Amount +?�@returnsA?returns@@returns@@returns @ +B~ C�?~ C@~ D@~ E@~ C@~ C@~ C@~ C @~ F"@ G HTotal~ I��@~ J��@~ J2(�~ J?�@~ J�X�@~ J8�@~ J4�@~ J �@~ K@�@ L M$1,000 under $10,001 [3]~ N�n�@~ O?�@~ O�X�@~ O?�@~ O�X�@~ O8�@~ O4�@~ O �@~ P@�@ Q"R$10,001 under $100,000 [3]~ S��@~ T��@~ T�s!A T-- T-- T-- T-- T-- U-- VM$100,000 under $500,000~ S7�@~ T-�@~ T4<4A T-- T-- T-- T-- T-- U-- Q!M$500,000 under $1,000,000~ Sؑ@~ TБ@~ T�$. T-- T-- T-- T-- T-- U-- Q#M$1,000,000 under $5,000,000~ SX�@~ T8�@~ T�}w T-- T-- T-- T-- T-- U-- Q�$5,000,000 or more~ S p@~ U p@~ U�� U-- U-- U-- U-- U-- U-- QYW'OOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]((((((( ( +Z**.7&Deductions directly connected with UBI99999 9 +Z *Total*/&0Allocable to*0Allocable to unrelated* 0Allocable to &ZSize of gross unrelated*deductions [2,5]* 0Total*0rental*0 debt-financed* 0 investment +Zbusiness income (UBI)**/*0 income [6]*0 income [6]* 0income [6,7] +Z<Number,,Number,,Number,,Number, ,Number +Z &of2Amount 2of2Amount 2of2Amount 2of2Amount /of +[?returns@@returns@@returns@@returns@ @returns +\~ E$@~ C&@~ C(@~ C*@~ C,@~ C.@~ C0@~ C1@~ F2@ G ]Total~ ^��@~ J}�~ J��@~ Jn�~ J��@~ J�A~ J�@~ J$AA~ K��@ L M$1,000 under $10,001 [3] O-- O-- O-- O-- O-- O-- O-- O-- P-- _"R$10,001 under $100,000 [3]~ S��@~ T�s!A~ T��@~ T�!~ T��@~ T@�@~ Tx�@~ T�5�@~ U�|@ a ,l@!,�@",�@#,�@ $,�@%,�@&,�@',�@(,�@),�@*,{@+,�@,,�@-,�@.,�@/,�@0,�@1,�@2,�@3,�@4,�@ 5,�@6,�@7,�@8,�@9,�@:,�@;,�@<,�@=,�@>,�@?,�@ b$100,000 under $500,000~ `-�@~ T4<4A~ Tc�@~ T>�J~ T�q@~ T`S�@~ T��@~ T(�@~ UP|@ _!!b$500,000 under $1,000,000~ !`Б@~ !T�$.~ !Tܐ@~ !T� %A~ !TJ@~ !TG�@~ !T@V@~ !T�r�@~ ! U�X@! _#"b$1,000,000 under $5,000,000~ "`8�@~ "T�}w~ "T��@~ "T��m~ "TK@~ "T��@~ "T@[@~ "T0|�@~ " U�N@" _#�$5,000,000 or more~ #� p@~ #��~ #��n@~ #��^DA~ #�&@~ #��u�@~ #�;@~ #� FA~ # �.@# X$&b$7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued$9$9$9$9$9$9$9$ 9$ +%&9%71Deductions directly connected with UBI--Continued%9%9%9%9%9%9%9% 9% +&&&/Allocable to&0Allocable to income&*&0Allocable to exploited&*&0Direct&*&0Compensation of& *& &'dSize of gross unrelated'/ investment'0from controlled'*'0exempt activity income,'*'0advertising'*'0officers, directors,' *' +(&business income (UBI)(/income [6,7](0organizations [6](*(0except advertising [6](*(0 costs [6](*(0and trustees( *( +)&)e--Continued)0)*)0)*)0)*)0) *) +*&*/*,Number*,*,Number*,*,Number*,*,Number* ,* ++&+/Amount +2of+2Amount +2of+2Amount +2of+2Amount +2of+ /Amount+ +,?,@,@returns,@,@returns,@,@returns,@,@returns, @, +-B~ -C3@~ -C4@~ -C5@~ -C6@~ -C7@~ -C8@~ -C9@~ -C:@~ - F;@- G .HTotal~ .I�}�@~ .J�}@~ .J -�@~ .J��@~ .J`"�@~ .J��@~ .JZ-A~ .Jp�@~ . K1�@. L /M$1,000 under $10,001 [3] /N-- /O-- /O-- /O-- /O-- /O-- /O-- /O-- / P--/ Q"0R$10,001 under $100,000 [3]~ 0Sz�@~ 0T�o@~ 0T)�@~ 0Tw@~ 0Tw�@~ 0T��@~ 0T�7�@~ 0T�@~ 0 U�6�@0 V1M$100,000 under $500,000~ 1St�@~ 1Ta@~ 1T��@~ 1T�e@~ 1T��@~ 1T<�@~ 1T��A~ 1T�@~ 1 U��@1 Q!2M$500,000 under $1,000,000~ 2S��@~ 2T:@~ 2T��@~ 2TM@~ 2T��@~ 2T�p@~ 2T��@~ 2T@Y@~ 2 U\�@2 Q#3M$1,000,000 under $5,000,000~ 3Sڳ@~ 3T�D@~ 3T�Z�@~ 3TK@~ 3T`��@~ 3T�m@~ 3Tx�A~ 3T�]@~ 3 U�=�@3 Q4�$5,000,000 or more~ 4�7�@~ 4�7@~ 4�@��@~ 4�1@~ 4��@~ 4�M@~ 4�<.A~ 4�>@~ 4 �\�@4 Q5&b57ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued595959595959595 f6&Size of gross unrelated9671Deductions directly connected with UBI--Continued696969696969696 f7&business income (UBI)70Salaries and wages7*70Repairs and maintenance7*70 Bad debts7*70Interest7*7 f8&8,Number8,8,Number8,8,Number8,8,Number8,8 f9&92of 92Amount92of 92Amount92of 92Amount92of 9/Amount9 f:?:@returns:@:@returns:@:@returns:@:@returns:@: f;B~ ;C<@~ ;C=@~ ;C>@~ ;C?@~ ;C@@~ ;C�@@~ ;CA@~ ;F�A@; f <jTotal~ <I��@~ <J�4A~ <J��@~ <J�k�@~ <J@�@~ <J�)�@~ <J�@~ <K �@< k =M$1,000 under $10,001 [3] =N-- =O-- =O-- =O-- =O-- =O-- =O-- =P--= l">R$10,001 under $100,000 [3]~ >S��@~ >T@��@~ >Tf�@~ >T��@~ >T`e@~ >T�y@~ >T��@~ >U�)�@> `?m$100,000 under $500,000~ ?S2�@~ ?T�yA~ ?T�@~ ?T�@~ ?T�q@~ ?T$�@~ ?T�@~ ?U@��@? `@,l@A,�@B,�@C,�@D,d@E,�@F,�@G,�@H,{@I,�@ J,x@K,�@L,�@M,�@N,�@O,�@P,�@Q,�@R,�@S,�@T,�@U,�@V,�@W,�@X,�@Y,�@ Z,�@[,�@\,�@],�@^,�@_,�@!@m$500,000 under $1,000,000~ @Sx�@~ @TоA~ @T`{@~ @T_�@~ @T�W@~ @T �@~ @Ti@~ @U��@@ `#Am$1,000,000 under $5,000,000~ ASH�@~ AT�A~ AT�x@~ AT@�@~ AT�^@~ AT��@~ AT e@~ AU�@A `Bn$5,000,000 or more~ BS``@~ BU(�A~ BU�V@~ BU@��@~ BUE@~ BU@d�@~ BU�I@~ BU��@B `CpCqCrCqCsCtCsCqCsC u"DvFootnotes at end of table.DwDwDwDwDwDwDwDwD wD x-E�%Unrelated Business Income Tax ReturnsEwEwEwEwEwEwEwEwE wE xfF^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000FFFFFFFFF yF zG{--ContinuedGGGGGGGGG yG z_H!W[All figures are estimates based on samples--money amounts are in thousands of dollars]HHHHHHHHH �H �H�I#I$I$I$I$I$I$I$I$I �I �I�J&bJ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedJ9J9J9J9J9J9J9J �J �J�K&9K71Deductions directly connected with UBI--ContinuedK9K9K9K9K9K9K9K �K �K�L&Lg Taxes and L*LhLiLgL*Lg ContributionsL*L �L �L�M&Size of gross unrelatedM}licenses paid M~M0DepreciationM*M0 DepletionM*M0to deferredM*M �M �M�N&business income (UBI)Ng deductionN*NhNiNgN*Ngcompensation plansN*N �N �N�O&O,NumberO,O,NumberO,O,NumberO,O,NumberO,O �O �O�P&P2of P2AmountP2of P2AmountP2of P2AmountP2of P2AmountP �P �P�Q?Q@returnsQ@Q@returnsQ@Q@returnsQ@Q@returnsQ@Q �Q �Q�RB~ RCB@~ RC�B@~ RCC@~ RC�C@~ RCD@~ RC�D@~ RCE@~ RC�E@R R R� SHTotal~ S�@~ S�XA~ S��@~ S��A~ S��R@~ S�İ@~ S��@~ S��@S �S �S� TM$1,000 under $10,001 [3] T�-- T�-- T�-- T�-- T�-- T�-- T�-- T�--T |T |"UR$10,001 under $100,000 [3]~ U�\�@~ U��@~ U��@~ U��@U�*47U�*499~ U��|@~ U��@U |U |VM$100,000 under $500,000~ V��@~ V�p�@~ V��@~ V��@~ V�2@~ V��@~ V��v@~ V�Л@V |V |!WM$500,000 under $1,000,000~ W��@~ W�@��@~ W�|@~ W��@W�W�~ W�S@~ W�(�@W |W |#XM$1,000,000 under $5,000,000~ X��{@~ X��@~ X� z@~ X��@ X�*9X�*3,220~ X��Q@~ X��@X |X |Y�$5,000,000 or more~ Yc�[@~ Y�`�@~ Yc@\@~ YW�|�@Y�Y�~ Yc(@~ YW�@Y �Y �Z&bZ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedZ9Z9Z9Z9Z9Z(Z9Z |Z |[&9[71Deductions directly connected with UBI--Continued[9[9[9[9[9[0Deductions not [*[ |[ |\&\g Contributions\*\g Net operating\*\/\*\0directly connected\*\ |\ |]&Size of gross unrelated]0to employee]*]0loss]*]0Other deductions]*]0with UBI]*] |] |^&business income (UBI)^gbenefit programs^*^g deduction^*^h^i ^gTotal^*^ |^ |_&_,Number_,_,Number_,_,Number_,_,Number_,_ |_ |`,l@a,�@b,�@c,�@d,�@e,�@f,�@g,�@h,�@i,�@ j,�@k,�@l,�@m,�@n,�@o,�@p,�@q,�@r,�@s,�@t,�@u,�@v,�@w,�@x,�@y,n@z,�@{, @|,@},�@~,�@,&@`&`2of `2Amount`2of `2Amount`2of `2Amount`2of `2Amount` |` |a?a@returnsa@a@returnsa@a@returnsa@a@returnsa@a �a �a�a�a �a�a�bB~ bCF@~ bC�F@~ bCG@~ bC�G@~ bCH@~ bC�H@~ bCI@~ bC�I@b �b �b�b�b �b�b� cHTotal~ c��@~ c�� A~ c��@~ c��A~ c�!�@~ c�j�~ c��@~ c��{+c |c | dM$1,000 under $10,001 [3] d�-- d�-- d�-- d�-- d�-- d�-- d�-- d�--d |d |"eR$10,001 under $100,000 [3]~ e�`�@~ e��@~ e�$�@~ e��@~ e��@~ e�8�A~ e�_�@~ e��$�@e |e |fM$100,000 under $500,000~ f��@~ f��@~ f��@~ f��@~ f�b�@~ f�,NA~ f��@~ f�P��@f |f |!gM$500,000 under $1,000,000~ g��y@~ g�O�@~ g�`g@~ g��@~ g��@~ g��A~ g��@~ g��>�@g �g �#hM$1,000,000 under $5,000,000~ h� z@~ h��@~ h��e@~ h��@~ h�@�@~ h�^�,~ h�0�@~ h��Ah �h �i�$5,000,000 or more~ ic[@~ i�`��@~ ic�N@~ iW�/�@~ i� h@~ i�j�O~ ic�`@~ iW4Ai |i |j&bj7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continuedj9j9j9j9j9j9j9j |j |k*Size of gross unrelated=k75Deductions not directly connected with UBI--Continuedk9k9k9k9k9k9k9k |k |l*business income (UBI)l0Specific deductionl*l0 Contributionsl*l0Set-asides [7]l*l0 Excess exemptl*l |l |m&m,Numberm,m,Numberm,m,Numberm,m,Numberm,m |m |n&n2of n2Amountn2of n2Amountn2of n2Amountn2of n2Amountn �n �n�o?o@returnso@o@returnso@o@returnso@o@returnso@o �o �o�pB~ pCJ@~ pC�J@~ pCK@~ pC�K@~ pCL@~ pC�L@~ pCM@~ pC�M@p |p | q�Total~ q��@~ q��)�@~ qD�@~ q�@u�@~ q�0w@~ q�$�A~ qL�@~ q��Aq |q | rM$1,000 under $10,001 [3] r�-- r�-- r�-- r�-- r�-- r�-- r�-- r�--r |r |"sR$10,001 under $100,000 [3]~ s��@~ s��@~ s��@~ s�H�@s�*166s�*3,164~ s��@~ s��@s |s |tM$100,000 under $500,000~ t��@~ t�&�@~ t��|@~ t��@~ t�]@~ t��]�@~ t�x�@~ t��@t |t |!uM$500,000 under $1,000,000~ u��~@~ u��~@~ u��U@~ u��@~ u��C@~ u��@~ u��d@~ u��@u �u �#vM$1,000,000 under $5,000,000~ v�Pw@~ v�0w@~ v��X@~ v��y�@~ v�C@~ v��E�@~ v��d@~ v��S�@v �v �w�$5,000,000 or more~ wt�W@~ wq�W@~ wt�D@~ ws��@~ wq(@~ w�(K A~ wtF@~ ws��@w |w |xox�x�x�x�x�x�x�x�x |x |ry�j* Estimate should be used with caution because of the small number of sample returns on which it is based.y�y�y�y�y�ywywywy y �z��[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 z�z�z�z�z�zwzwzwz z �{��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, {�{�{�{�{�{w{w{w{ { �|��and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.|�|�|�|�|�|w|w|w| | �}�|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.}�}�}�}�}�}w}w}w} } �~��[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 deduction ~�~�~�~�~�~w~w~w~ ~ ��and net operating loss deduction, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item ��www �,�@�,�@�,@�,�@�,"@�,$@�,�@�,�@�,�@�,�@�,n@Q��Iseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.��w�w�w� � ��[4] Excludes $42.3 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.��w�w�w� � ��[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.��w�w�w� � ��[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. For ��w�w�w� � ��example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation." ��w�w�w� � l��dTherefore, the total amount shown for some of the separately reported deductions may be understated.��w�w�w� �� wb��Z[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.�� @��8NOTE: Detail may not add to totals because of rounding.�� V��NSource: IRS, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.��|�|�|� |� |��|�|�|� |� |�|�|�|�|�|�|�|�|�|� |� |]f<W�Z �� x� } {��)= �v{*�> ��"