� \pCynthia Belmonte $��e$E4�G\H_8`B� d��MbP?_"*+��%��1��courier1'�� MS Sans Serifns Serif��w1'�� MS Sans Serifns Serif��w1'�� MS Sans Serifns Serif��w1'�� MS Sans Serifns Serif��w1j�� Helveticaelveticaerif��w02j0D��0��:�0�i��1j�� Helveticaelveticaerif��w02j0D��0��:�0�j��1j�� Helveticaelveticaerif��w02j0D��0��:�0pQ��1jP�Helvetica-Normala-Normal�w02j0D��0�� :�0D]��1j��Helvetica-Normala-Normal�w02j0D��0�� :�0tk��1jh�Helvetica-Normala-Normal�w02j0D��0��:�0Pl��1��Arial1��Arial1��Arial1��Arial1x�Arial1��Arial1jx� Helveticaelvetica-Normal�w02j0D��0��:�0(S��&�?'�?(�?)�?Md��"d��?�?@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" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " " "@*.?<@"........................................................."@"............""............"74@"................................................."MJ@"......................................................................."\Y@"......................................................................................"�}@".........................................................................................................................."\ \ \ \ @*.da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "1.#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "A>#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "IF#,##0" ";\-#,##0" ";"-- ";@" "TQ\ \ \ \ @"......................................................................"GD\ \ \ \ @"........................................................."<9\ \ \ \ @".............................................."2/\ \ \ \ @"....................................",)\ \ \ \ @"..............................".+\ \ \ \ @"................................"30\ \ \ \ @"....................................."1.\ \ \ \ @"..................................."/,\ \ \ \ @"................................."%"#,##0" ";\-#,##0" ";"-- ";@" ")&#,##0" ";\-#,##0" ";"-- ";@" "fc" "@".........................................................................................."jg@"...................................................................................................."~{\ \ \ \ @"................................................................................................................"tq@".............................................................................................................."@* '$#,##0" ";#,##0" ";"-- ";@" "##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_)column_headings-�column_numbers-data-; footnotes-AB�G:Indent0)7##.��Indent3)�##.;#JW# fs##��#&�*�#)�*�Indent6)�##*.;#/JW#3f s#� #�#�#%�#�%(�#$�()�#'�)�#,#0*,.7#4F./S#5b/2o#~25�#�57�#!�7:�#+�:;�#-�;_RIndent9)O#.#6.!;#J!"W#f"&s#�&'�#"�'-�#2�-1�#�13�#�34�#48#%*897#(F9 -c)spanners# stub_lines-;titles-bVtotals)S#�#,.�,;#1J�AL410A15BD,AL410B15BD*AL410C15BD, AL410D15BD,AL410E15BD,!AL410F15BD,1AL411015BD,2AL411115BD,"AL411215BD,AL411315BD,#AL411415BD,3AL411515BD,AL411615BD,4AL411715BD,AL411815BD,%AL411915BD,5AL411A15BD,&AL411B15BD-�AL411C15BD,AL411D15BD,7AL411E15BD,'AL411F15BD,AL412015BD,(AL412115BD,8AL412215BD,AL412315BD,)AL412415BD,9AL412515BD,*AL412615BD,AL412715BD,:AL412815BD-�AL412915BD,;AL412A15BD,AL412B15BD,AL412C15BD,,AL412D15BD-,,�AL412E15BD,-AL412F15BD,AL413015BD,.AL413115BD,/AL413215BD,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�� CD��C�� C��!�C�� $�C �C 8�C�8��C 8��C�<��C�8��C��C�8�C�8�C�8�C 8��Ca8�Ca��Ca&��Ca&8�Ca��Ca8�Ca8��Ca8��Ca8��Ca8��Cq��Cq8�C8�C8�C��C�8�C�C�8�Ca8��C#�<��Ca8��Ca8��C �Ca��Ca8��CH�<�C+�<�C.��C+�<�C.��C�8��C#�<��C�8�C#�<��C8��Cq8��Cq8��C+�<�C.��C�8�CH�!<�CH�<�C-�<�CH �C�!(�C�!(�C8�CH�!<��CH�!,�CH<�C H<��@Comma_TABLE7��@style_col_headings�@style_col_numbers� @ style_data�@style_data_TABLE7�@style_footnotes�@style_spanners�@style_stub_line�@style_stub_lines�@style_titles�@style_totals�B��U}� �}� �} � �}� �}� �} � �l�!��!�y�!��!F�!F�!�F�+ir�+�<�+ ��+ ��+��]�+�T�+ �a�+<W�+�F�+�^�7�e�7�~�8�|�7�z�7�w�;��9��9|�9 �P�7��:�F�7��7��7�]�7@�^�7l(dTable 6.--Unrelated Business Income of Nonprofit Organizations: Sources of Gross Unrelated Business 9(1Income (UBI), by Size of Gross UBI, Tax Year 1996 _<W[All figures are estimates based on samples--money amounts are in thousands of dollars] "######) "######=0<>4Sources of gross unrelated business income (UBI) [1]0=0=0?@?@A/Gross unrelated0 -Gross profit (less loss).-Capital gain. +Size of gross unrelated Bbusiness income (UBI) 0 /from sales and services 0 / net income 0 +business income (UBI) 4 3 / 0 / 0,Number,CNumberCCNumberC ,of,Amount ,of,Amount,of ,Amount ,returns , ,returns , ,returns ,3444444D~ 5�?~ 5@~ 5@~ 5@~ 5@~ 5@ UTotal~ F��@~ F�8�~ F��@~ F��~ F��@~ F��A E$1,000 under $10,001 [2]~ F��@~ F` �@~ F�@~ F�o�@F*260F*1,141$E$10,001 or more, total [2,3]~ F��@~ F ��~ F��@~ F��~ F��@~ F�vA"G$10,001 under $100,000 [2]~ H��@~ Hԥ A~ H{�@~ H8�A~ H@s@~ H��@G$100,000 under $500,000~ H��@~ H�r1A~ Hҩ@~ H�"A~ H�g@~ H1�@!G$500,000 under $1,000,000~ H�@~ H�&~ H��@~ H�A~ HC@~ H �@7#G$1,000,000 under $5,000,000~ Hx�@~ H��7A~ H�@~ HΪ1~ H�O@~ H L�@:G$5,000,000 or more~ H`e@~ H�_�~ H�Y@~ H��^~ H9@~ H`UA:IJJJJJJ:KG>?Sources of gross unrelated business income (UBI) [1]--ContinuedLLLLLK/0/0/0K/Net capital loss0/Net gain (less loss),0/Income (less loss)0+Size of gross unrelated/ (trusts only)0&/sales of noncapital assets [4]0/from partnerships0+business income (UBI)/0/0/0KCNumberCCNumberCCNumberCK,of ,Amount,of ,Amount,of ,Amount l�7!�a�7"�^�7#�e�6$�z�8%�|�7&�z�;'��;(��;)��;*1|�;�+�P�;,��M -��9.��;/��;0�g�;1�h�72��73��74��75��76��67��88��;9��;:��;;��;<&|@7�=�P@7>l@7@?p�! K ,returns , ,returns , ,returns ,!N~ !O@~ !O @~ !O"@~ !O$@~ !O&@~ !O(@ "UTotal~ "F:@~ "Ft�@~ "F@t@~ "FX�@~ "F��@~ "F��A #E$1,000 under $10,001 [2]~ #F~ #F#F*38#F*-2~ #Fܾ@~ #F�N�@$$E$10,001 or more, total [2,3]~ $F:@~ $Ft�@~ $F�q@~ $FZ�@~ $Fԓ@~ $FИA"%G$10,001 under $100,000 [2]~ %H~ %H~ %H@`@~ %H�~ %H��@~ %HD�@&G$100,000 under $500,000&H*15&H*534~ &H@\@~ &H@�@~ &H`h@~ &H��@&7!'G$500,000 under $1,000,000~ 'H@~ 'H:@~ 'H(@~ 'H`j@~ 'HN@~ 'H��@'7#(G$1,000,000 under $5,000,000~ (H @~ (H�~@~ (H7@~ (H�@~ (H�T@~ (H ��@(7)G$5,000,000 or more~ )H~ )H~ )H @~ )HK@~ )HB@~ )H��A)7*I*J*J*J*J*J*J*7+KG+>?Sources of gross unrelated business income (UBI) [1]--Continued+L+L+L+L+L+7,K,/,0,/,0,/,0,7,;, ;, ;,;,;, ;,;,;-K-/Rental-0-/Unrelated debt--0-/Investment income-0-7-;- ;- ;-;-;- ;-;-;.+Size of gross unrelated./ income [5].0./financed income.0./(less loss) [6].0.7/+business income (UBI)///0///0///0/70K0CNumber0C0CNumber0C0CNumber0C071K1,of 1,Amount1,of 1,Amount1,of 1,Amount1;1 ;1 ;1;1;1 ;1;2K2,returns2,2,returns2,2,returns2,2;2 ;2 ;2;2;2 ;2;3N~ 3O*@~ 3O,@~ 3O.@~ 3O0@~ 3O1@~ 3O2@3;3 ;3 ;3;3;3 ;3; 4UTotal~ 4FB�@~ 4F@�A~ 4F��@~ 4F �A~ 4F��@~ 4F>�&4;4 ;4 ;4;4;4 ;4; 5E$1,000 under $10,001 [2]~ 5F��@~ 5F��@~ 5F�@~ 5F�@~ 5F"�@~ 5F��@5;5 ;5 ;5;5;5 ;5;$6E$10,001 or more, total [2,3]~ 6F�@~ 6FH*A~ 6F<�@~ 6F8qA~ 6F�@~ 6F�&676;6 ;6 ;6;6;6 ;6;67"7G$10,001 under $100,000 [2]~ 7H|�@~ 7H��@~ 7H�@~ 7H��@~ 7H��@~ 7H �@777;7 ;7 ;7;7;7 ;7;778G$100,000 under $500,000~ 8H�@~ 8Hh�@~ 8H�@~ 8H�f�@~ 8H�@~ 8H�1�@87!9G$500,000 under $1,000,000~ 9H@V@~ 9H@O�@~ 9HT@~ 9H��@~ 9H�`@~ 9H`�@97#:G$1,000,000 under $5,000,000~ :HT@~ :H��@~ :H@Z@~ :H�A�@~ :HX@~ :H��@:7;G$5,000,000 or more~ ;H.@~ ;HU�@~ ;H7@~ ;H�jA~ ;H8@~ ;H@�A;7<$<%<%<%<%<%<%<!"='Footnotes at end of table.=&=&=&=&=&=&=!l>(dTable 6.--Unrelated Business Income of Nonprofit Organizations: Sources of Gross Unrelated Business D?R<Income (UBI), by Size of Gross UBI, Tax Year 1996--Continued? ? ? ? ? ? ? ? @ �l�!A ��'B Z�'C Z�WD �Z�XE ��XF �Z�XG ��XH ��XI �q�XJ �z�7�K ��7L 1~�7M �Z�7N �z�7O ��7P ��7Q ��7R ��7S ��7T ��7U ��YV ��!W ��!X ��@;Y ��@;Z ��@;[ �H@;\ ��@7�] ��@7^ �B@7@_ ��@!_@<W[All figures are estimates based on samples--money amounts are in thousands of dollars]@ @ @ @ @ @ @ @ A"A#A#A#A#A#A#A#A#B)B B B B B B B B C"C#C#C#C#C#C#C#C#D+GD>?Sources of gross unrelated business income (UBI) [1]--ContinuedD2D2D2D1D2D2D2E+E=E0E=E0E=E0E=E0F+F/Income fromF0!F/Exploited exempt activityF0F=AdvertisingF0F/Other incomeF0G+Size of gross unrelated$G=controlled organizations [7]G0"G/income, except advertisingG0G=incomeG0G=(less loss)G0H+business income (UBI)H1H2H1H2H1H2H1H2I+I,NumberI,I,NumberI,I,NumberI,I,NumberI,J+J,of J,AmountJ,of J,Amount J,ofJ,AmountJ,of J,AmountK+K,returnsK,K,returnsK,K,returnsK,K,returnsK,L3L4L4L4L4L4L4L4L4MD~ M53@~ M54@~ M55@~ M56@~ M57@~ M58@~ M59@~ M5:@ NUTotal~ NF8�@~ NF�Q�@~ NFH�@~ NF�-�@~ NF�@~ NFfRB~ NF��@~ NF��A OE$1,000 under $10,001 [2]~ OF�p@~ OF��@OF*186OF*1,066~ OFZ�@~ OF��@~ OF̖@~ OF�@$PE$10,001 or more, total [2,3]~ PF0�@~ PF�$�@~ PFx�@~ PF0��@~ PF��@~ PFz�A~ PF�@~ PF|ZA"QG$10,001 under $100,000 [2]~ QH��@~ QH �@~ QH�w@~ QH��@~ QH�@~ QHp��@~ QH��@~ QH��@RG$100,000 under $500,000~ RH@h@~ RH��@~ RH�p@~ RH��@~ RH�@~ RH�oA~ RH�@~ RHp��@!SG$500,000 under $1,000,000~ SH�A@~ SH�@~ SHQ@~ SH��@~ SH�o@~ SH�~�@~ SH`i@~ SH��@#TG$1,000,000 under $5,000,000~ TH�B@~ TH��@~ THL@~ TH��@~ TH�j@~ TH��A~ TH�a@~ TH@B�@UP$5,000,000 or more~ UQ$@~ UQ��@~ UQ(@~ UQ�8�@~ UQI@~ UQ��A~ UQ@@~ UQ �ArVZj* Estimate should be used with caution because of the small number of sample returns on which it is based.V*V*V*V*V*V*V*V*�W[�[1] For definitions of the sources of gross unrelated business income, see the Explanation of Selected Terms section of this article.W W W W W W W W �XS�[2] 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�YS�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 withDZT<gross UBI below $1,000 were not required to file Form 990-T.�[T�[3] All organizations were required to report each income item, as shown in columns 3 through 26. However, only organizations with gross UBI over $10,000 were required to report �\T�each deduction shown in columns 14 through 45, 48, 49, and 54 through 59 of Table 7, file 97eo07ty.xls. Totals for these larger organizations with gross UBI over $10,000 are shown in order to >]T6facilitate comparison with Table 7, file 97eo07ty.xls.�^\�[4] Property other than capital assets generally included property of a business nature, in contrast to personal and investment property, which were capital assets. V_\N[5] Income from real property and personal property leased with real property.`�T@!a�f@'b�:@'c�D@Wd�UXe� Xf� Xg� Xh� Xi� Xj� 7�k� 7l� 7m� 7n� 7o� 7p� 7q� 7b`\Z[6] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.6a\.[7] Annuities, interest, rents, and royalties.@bT8NOTE: Detail may not add to totals because of rounding.QcVISOURCE: IRS Statistics of Income Bulletin, Publication 1136, Spring 2000.d]e]f]g!h!i!j!k!l!m!n!o!p!q!��@!��@'��@'��@W��@X��@X��@X��@X��@X��@X��@7��@7��(@!��@'��@']P��n�4 ]P��n�5 �� 1]P�%U'��n�} ��]P��n�} .orma]P ��n�7 ]P)V�V��n�} .orma= X/�"> �DDD��?�?�?�?mo�h��wо�V��Bо�Vp�\XT0��|0��0��\XT��|0�|0��ax\XT0�p�h��w0��hp��w0�p��h��Uw�ļ��qq ��"