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,l@,1�#,��#,��#,��#,��# ,d�-,��),��) ,��) ,��),��),��6 ,��8,��6,��6 ,��6 ,��? ,��= ,��= ,��= ,��= ,��= ,��? ,��? ,��? ,��? ,��? ,��? ,��? ,��? ,��?-b%Unrelated Business Income Tax Returnsh!`Table 5.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated """""""" "e!]Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by """""""" "Q!IPrimary Unrelated Business Activity or Industrial Grouping, Tax Year 2001"""""""" " ._(W[All figures are estimates based on samples--money amounts are in thousands of dollars]""" " """ " "K'''''''' 'T) +Gross ,Total.5P- Unrelated business taxable income OS Unrelated 7Q/ Total )+)#Primary unrelated business activity*Number* unrelated/deductions [1,2]0H(less deficit)IS business :U2 tax [4] 0@or industrial grouping *of*business*Number**Number*Staxable *Number * ) *returns *income *of *Amount *of *Amount S income *of *Amount 1 2 V(UBI) 2returns 2 2returns [3] 2 2 2returns 23~ 4�?~ 4@~ 4@~ 4@~ 4@~ 4@~ 4@~ 4 @~ 4"@$FAll activities and groupings~ L�Z�@~ WL#^A~ L@Q�@~ Wn"�~ L@!�@~ X@%�@~ WnV0~ L��@~ L� A 53 A+Agriculture, forestry, hunting, and fishing~ M�o@~ Y�\�@~ M�o@~ Y@.�@~ M@e@~ Z�@~ Y��@~ M�`@~ Mϴ@ 7AMining~ M�f@~ Y��@~ M�f@~ Y@��@~ M@f@~ ZԬ@~ Y��@~ M_@~ M�@ :A Utilities~ M7@~ Y��@~ M7@~ Y��@~ M7@~ Z��Y*1,281M*16 N*396 :AConstruction~ N�O@~ [��@~ N�O@~ [J�@N*50 \*-407]*613^*36 ^*92 :A Manufacturing~ M l@~ Y��@~ M�k@~ Y��@~ M�e@~ Z5��~ Y��@~ M@S@~ M��@ :AWholesale tradeM*126Y*3,512M*126Y*13,486M*116Z*-9,974Y*223M*53 M*33 <>ARetail trade~ M��@~ Y��A~ M��@~ Y<�A~ Mܒ@~ Z��~ Y��@~ Mp~@~ M4�@ <>&ATransportation and warehousing~ M�F@~ Y��@~ M�F@~ Y��@~ MF@~ Zx��Y*1,756M*17 N*550 <>AInformation~ M��@~ Yp�A~ M�@~ YH�A~ M��@~ Z;��~ Y�y�@~ N�s@~ N»@ <$AFinance and insurance, total~ M�@~ Y �8A~ M��@~ Y��L~ M��@~ Z��A~ Y8�A~ M��@~ M��@ <+B#Unrelated debt-financed activities,MYMYMZYM M :4C, other than rental of real estate [5]~ M@�@~ Y`��@~ M@�@~ Y��@~ M �@~ Z��@~ Y��@~ M�@~ M>�@ :-B%Investment activities of Code sectionMYMYMZYM M :<C4 501(c)(7), (9), and (17) organizations [5,6]~ M��@~ Y��&~ M�@~ Yd�A~ Md�@~ Z��A~ Y�x A~ M��@~ M��@ :&BPassive income activities withMYMYMZYM M :,C$ controlled organizations [5]~ M@s@~ Y�l A~ M@s@~ Yh/A~ M�m@~ Z��@~ YR�@~ M�d@~ M��@ :(C Other finance and insurance ~ MR�@~ Y�$A~ MP�@~ Y��%~ M��@~ Z`k�@~ Y�m�@~ M��@~ M�m�@ :1C)Real estate and rental and leasing, total~ Mb�@~ Y�)A~ Ma�@~ Y�)A~ M��@~ Z��~ Y`a�@~ M��@~ M�r�@ :/C' Rental of personal property��..~ MH�@~ Y��@~ M@�@~ Y��@~ M�x@~ Z��~ Y��@~ M`j@~ M�@ : ,X�?!,��?",��?#,��?$,��?%,��?&,��?',��?(,��?),��?*,��=+,��;,,��?-,n�#.,��%/,��%0 ,��%1 ,��%2 ,��%3 ,o�%4 ,��%5 ,��%6 ,��%7 ,��%8 ,��%9 ,$�%: ,��%; ,Q�%< ,N�%= ,e�%> ,�%4 C, Other real estate and rental and leasing~ MY�@~ Y�8-~ MY�@~ Y�L-~ M0�@~ Z��~ Y�U�@~ M�@~ M��@ :8!C0Professional, scientific, and technical services~ !MZ�@~ !Y~�i~ !MZ�@~ !Y�2n~ !M�@~ !Z�m��~ !Y�a�@~ !M �@~ ! M��@! :/"C'Management of companies and enterprises~ "MA@~ "Y�j�@~ "M�@@~ "Y��@~ "M�@@~ "Z��@~ "Y��@~ "MA@~ " MP�@" :,#_$Administrative and support and waste#M#Y#M#Y#M#Z#Y#M# M# :/$C' management and remediation services~ $M��@~ $YYA~ $M��@~ $Y �A~ $M��@~ $Z�1��~ $Y��@~ $M�l@~ $ M�@$ :(%C Educational services��~ %M�N@~ %Y�`�@~ %M�N@~ %Y��@~ %MJ@~ %Z¬�%Y*948%M*39% M*409% :(&C Healthcare and social assistance~ &M�@~ &Yı3A~ &M��@~ &Y~bT~ &M�@~ &Z�m��~ &Y@F�@~ &M�r@~ & M�J�@& :+'C#Arts, entertainment, and recreation~ 'M��@~ 'Y�#~ 'M��@~ 'Y�&~ 'M��@~ 'Z��~ 'YR�@~ 'M<�@~ ' M�@' :'(CAccommodation and food services~ (M��@~ (Yp A~ (M��@~ (Y��#~ (M��@~ (Z��~ (Y@�@~ (MH�@~ ( M\�@( :)AOther services~ )MЂ@~ )Yh|A~ )MЂ@~ )Y�A~ )M`�@~ )Z��~ )Y4�@~ )M�s@~ ) M��@) :#*DExploited exempt activities~ *M@h@~ *Y`��@~ *M@h@~ *Y@��@~ *M``@~ *Z o@~ *YI�@~ *M[@~ * M��@* <+G Not allocable~ +R n@~ +`@��@~ +R n@~ +`� �@~ +R�m@~ +a ��~ +`��@~ +R@^@~ + R@w@+ 9,E,$,$,$,$,$,$,$,$, $, :r-Jj* Estimate should be used with caution because of the small number of sample returns on which it is based.-J-%-%-%-%-%-%-%- %- $�.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. &�/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/ &�0J�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.0J�1J|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.1Ja2JY[3] Excludes returns with unrelated business taxable income (less deficit) equal to zero.2J�3J�[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 3J�4J�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 4J�5J�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. 5Jy6JqFor exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $1.4 million.6J�7J�[5] See the Explanation of Selected Terms section of this article for definitions of Unrelated Debt-Financed Income, Investment Income (Less Loss), and Income from Controlled 7J8JOrganizations.8J�9J�[6] Section 501(c)(7) organizations are social and recreational clubs; section 501(c)(9) organizations are voluntary employees' beneficiary associations, and section 501(c)(17) 9JC:J;organizations are supplemental unemployment benefit trusts.:J@;J8NOTE: Detail may not add to totals because of rounding.;JW<JOSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. <J=J=J>">">">">">">">">"> "= 8<X/�#> ��?�?�?�?m0 �׉�wT��V��T��V��,��*08��*0�*0��)�(�� (0�� (0� l��l��(� X � l�qq ��" ��