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 ,l@ ,1�# ,��# ,��# ,��# ,��#  ,P�+ ,��+ ,��+ ,��+ ,��+ ,i�5 ,v�5 ,h�7 ,}�5 ,��5 ,��< ,��: ,��: ,��: ,��: ,Z�: ,s�: ,}�: ,��: ,��: ,��: ,��: ,��: ,��: ,Z�: ,m�:-T%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 2001""""""" +_*W[All figures are estimates based on samples--money amounts are in thousands of dollars]""""" " "L)))))))S -Gross5M- TotalGO Unrelated 7N/ Total. + "PType of entity and size of,Number, unrelated8Q0 deductions [1,2]HO business 9Q1 tax [3]/ +gross unrelated business ,of,business,NumberIOtaxable ,Number,B + income (UBI) ,returns ,income ,of ,Amount Oincome  ,of ,Amount B 0 1 1(UBI) 1returns 1 R 1returns 1 2~ 3�?~ 3@~ 3@~ 3@~ 3@~ 3@~ 3@ 4 C ALL ENTITIES F F F F F F F 4 @Total~ =���@~ =��CA~ =��@~ =d?;A~ =nV0~ =���@~ =�� A 6 ?$1,000 under $10,001 [4]~ >Ĺ@~ >@H�@~ >��@~ >��@~ >��@~ >��@~ >4�@8"?$10,001 under $100,000 [4]~ >�@~ >8DA~ >�@~ >��@~ >`��@~ >͵@~ >f�@8?$100,000 under $500,000~ >b�@~ >L�A~ >Z�@~ >p�A~ >��A~ >�@~ >��@8!?$500,000 under $1,000,000~ >�y@~ >�A~ >�y@~ >�a A~ >�\�@~ >�x@~ >���@9 ;#?$1,000,000 under $5,000,000~ >�s@~ >V�&~ >�s@~ >XA~ >� A~ >0s@~ >��@9?$5,000,000 or more~ >@S@~ >�,A~ >@S@~ >n�'~ >d,A~ >S@~ >0��@9?>>>>>>>9CTAX-EXEMPT CORPORATIONS>>>>>>>9 @Total~ =��@~ =�(�~ =��@~ =�d~ =��A~ =�v�@~ =��@9 ?$1,000 under $10,001 [4]~ >��@~ >6�@~ >İ@~ >�@~ >[�@~ >��@~ >��@9"?$10,001 under $100,000 [4]~ >�@~ >tA~ >�@~ >p�@~ >���@~ >��@~ >�r�@9?$100,000 under $500,000~ >�@~ >LzA~ >؟@~ >�A~ >���@~ >�@~ >� �@9!?$500,000 under $1,000,000~ >�w@~ >HA~ >�w@~ >� A~ >�@~ >pv@~ >��@9#?$1,000,000 under $5,000,000~ >p@~ ><�A~ >�o@~ >h!A~ >PS�@~ >@o@~ >]�@9?$5,000,000 or more~ >O@~ >n�)~ >O@~ >~�"~ >��@~ >�N@~ >`�@9?>>>>>>>9CTAX-EXEMPT TRUSTS>>>>>>>9 @Total~ =>�@~ =X+A~ =&�@~ =P�A~ =��A~ =2�@~ =���@9 ,�:! ,��:" ,��:# ,��:$ ,��:% ,��:& ,��#' ,Z�#( ,Z�&) ,��&* ,��&+ ,��&, ,K�(- ,��(. ,��(/ ,��(0,��(1,|�(2,��(3,��(4,~�(5,D@6,[@7, @8, @9, @:, @ ?$1,000 under $10,001 [4]~ >��@~ >H�@~ >��@~ >�@~ >T�@~ >��@~ >@s@ 9"!?$10,001 under $100,000 [4]~ !>x�@~ !>��@~ !>(�@~ !>��@~ !>���@~ !>x�@~ !>Ϋ@!9"?$100,000 under $500,000~ ">g@~ ">�w�@~ ">g@~ ">��@~ ">�r�@~ ">�f@~ ">���@"9!#?$500,000 under $1,000,000~ #>A@~ #>�j�@~ #>�@@~ #>O�@~ #>W�@~ #>�@@~ #>۷@#9#$?$1,000,000 under $5,000,000~ $>N@~ $>`��@~ $>�M@~ $>@��@~ $>���@~ $>�L@~ $>�@$9%?$5,000,000 or more~ %>.@~ %>��A~ %>.@~ %>���@~ %>�PA~ %>.@~ %>��@%9&$&D&D&D&D&D&D&E&%'A'%'%'%'%'%'%'%'%�(J�[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 ('�)J�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, )'�*J�and certain other deductible items. For exempt organizations reporting positive unrelated business taxable income, cost of sales and services was $707.5 million, of which $697.8 *'=+J5million were attributable to tax-exempt corporations.+'�,J|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.�-J�[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 �.J�allowable credits), plus the "alternative minimum tax," the "proxy" tax on nondeductible lobbying and political expenditures, and "other" taxes. The proxy tax was reported on �/J�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 business activities. x0JpFor exempt organizations reporting positive unrelated business taxable income, total proxy tax was $0.7 million.�1K�[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 �2J�with gross UBI of $10,000 or less (not required to report itemized expenses and deductions, or to complete return schedules) and all other Form 990-T filers (required to file a z3Jrmore detailed "complete" return). Organizations with gross UBI below $1,000 were not required to file Form 990-T.@4J8NOTE: Detail may not add to totals because of rounding.W5JOSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. 6K7K8K9K:K]P &0�K1��|4  ��]P &0�K1��|4  ��]P &0�K1��|4  ��]P&0�K1��|4  ��]P&0�K1�}4  ��= 8<X/�#> ����?�?�?�?m}�׉�wT��V���T��V��,�|���*08��|�|��*0�*0����)|(��~��(0�x~�(0�~l��l����(`4�4�45 5x5l�qq     ��" �������������������������������