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footnotes-BC�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 -d )spanners# stub_lines-;titles-bVtotals)S#�#,.�,;#1J�AL5B4A6A62,AL5B4B6A62*AL5B4C6A62, AL5B4D6A62,AL5B4E6A62,!AL5B4F6A62,1AL5B506A62,2AL5B516A62,"AL5B526A62,AL5B536A62,#AL5B546A62,3AL5B556A62,AL5B566A62,4AL5B576A62,AL5B586A62,%AL5B596A62,5AL5B5A6A62,&AL5B5B6A62-�AL5B5C6A62,AL5B5D6A62,7AL5B5E6A62,'AL5B5F6A62,AL5B606A62,(AL5B616A62,8AL5B626A62,AL5B636A62,)AL5B646A62,9AL5B656A62,*AL5B666A62,AL5B676A62,:AL5B686A62-�AL5B696A62,;AL5B6A6A62,AL5B6B6A62,AL5B6C6A62,,AL5B6D6A62-,,�AL5B6E6A62,-AL5B6F6A62,AL5B706A62,.AL5B716A62,/AL5B726A62,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.��C�8�CH�!<�CH�<�C-�<�C0��C0��C0��C�!(�C�!(�CH�!<��CH�!,�CH<�CH �C8�C.�<�� 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�!��!��!��!F�!F�!�F�+ir�+�<�+ ��+ ��+��]�+�T�+ �a�+<W�+�F�+�^�7�e�7�x�8�|�7�z�7�w�;��9��9|�9 �P�7��:�F�;��;��;�g�;@�h�;S(KTable 6.--Unrelated Business Income of Nonprofit Organizations: Sources of R(JGross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1997 _<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@ VTotal~ F�0�@~ F��~ F��@~ FJ��~ FЏ@~ F~|! E$1,000 under $10,001 [2]~ F�@~ F��@~ F��@~ F��@~ Fr@~ F�@$E$10,001 or more, total [2,3]~ F�L�@~ F��~ F�@~ F��~ FІ@~ F�� A"G$10,001 under $100,000 [2]~ H��@~ H��!~ H��@~ Hp�A~ H`w@~ H��@G$100,000 under $500,000~ HB�@~ H�K~ H֬@~ H�$A~ H@i@~ H@��@!G$500,000 under $1,000,000~ H�@~ H��(~ H��@~ H�AA~ HD@~ H�@7#G$1,000,000 under $5,000,000~ HP�@~ H�;:A~ H �@~ H^�4~ H�T@~ H ��@:G$5,000,000 or more~ H�g@~ H��~ H@]@~ H��_~ H@@~ H�A:IJJJJJJ:KH>@Sources of gross unrelated business income (UBI) [1]-- ContinuedLLLLLK/0/0/0K/Net capital loss0/Net gain (less loss),0/Income (less loss)07+Size of gross unrelated/ (trusts only)0&/sales of noncapital assets [4]0/from partnerships07+business income (UBI)/0/0/07KCNumberCCNumberCCNumberCaK,of ,Amount,of ,Amount,of ,Amount7 l�;!�k�;"�h�;#�o�6$�}�8%�|�;&��;'��;(��;)��;*1|�;�+�P�;,��M -��9.��;/��;0�g�;1�h�;2�w�;3�k�;4�h�;5�o�76��67��88��79��7:��7;��;<&|@;�=�P@;>l@;@?W@; K ,returns , ,returns , ,returns , 7!N~ !O@~ !O @~ !O"@~ !O$@~ !O&@~ !O(@!7 "VTotal~ "F�D@~ "F`a@~ "Fy@~ "F�m�@~ "F=�@~ "F�uA"7 #E$1,000 under $10,001 [2]#F*21#F*62#F*124#F*80~ #F��@~ #F��@$$E$10,001 or more, total [2,3]~ $F5@~ $F@S@~ $FPq@~ $F�E�@~ $FD�@~ $Fl�A"%G$10,001 under $100,000 [2] %H*5%H*15~ %H�`@~ %H�@~ %H��@~ %H@G�@%7&G$100,000 under $500,000 &H*7&H*21~ &HW@~ &H��@~ &H�p@~ &H��@&7!'G$500,000 under $1,000,000~ 'H@~ 'H8@~ 'H1@~ 'H�j@~ 'H@P@~ 'H�,�@'7#(G$1,000,000 under $5,000,000~ (H@~ (H2@~ (H<@~ (H��@~ (H[@~ (H��@(7)G$5,000,000 or more~ )H~ )H~ )H@~ )HԐ�~ )HC@~ )H�IA)7*I*J*J*J*J*J*J*7+KH+>@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,Amount172K2,returns2,2,returns2,2,returns2,273N~ 3O*@~ 3O,@~ 3O.@~ 3O0@~ 3O1@~ 3O2@37 4VTotal~ 4F��@~ 4F@_A~ 4FH�@~ 4F0ZA~ 4Fظ@~ 4F��;47 5E$1,000 under $10,001 [2]~ 5F �@~ 5FE�@~ 5F`�@~ 5F��@~ 5F��@~ 5F7�@5;5 ;5 ;5;5;5 ;5;$6E$10,001 or more, total [2,3]~ 6F��@~ 6F�A~ 6F��@~ 6F�(A~ 6F �@~ 6Fh�-A676;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~ 8Hȁ@~ 8H�@�@~ 8Hp�@~ 8H�N�@~ 8H�@~ 8H0:�@8;8 ;8 ;8;8;8 ;8;!9G$500,000 under $1,000,000~ 9H@[@~ 9H��@~ 9H�X@~ 9H�M�@~ 9H�a@~ 9H@?�@9;9 ;9 ;9;9;9 ;9;#:G$1,000,000 under $5,000,000~ :HV@~ :H��@~ :H�Y@~ :H0p�@~ :H�Z@~ :H�M�@:;: ;: ;:;:;: ;:;;G$5,000,000 or more~ ;H(@~ ;H��@~ ;H6@~ ;H�\�@~ ;H@@~ ;H��*;7<$<%<%<%<%<%<%<!"='Footnotes at end of table.=&=&=&=&=&=&=!S>(KTable 6.--Unrelated Business Income of Nonprofit Organizations: Sources of R?(JGross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1997@ l@;A ��!B ��'C Z�'D Z�ZE �Z�[F ��PG �Z�PH ��PI ��PJ �q�P�K �z�;L ��;M 1~�;N �Z�;O �z�;P ��;Q ��;R ��;S ��;T ��;U ��7V ��`W ��!X ��!Y ��@7Z ��@7[ ��@;\ �H@;�] ��@;^ ��@;@_ �B@;@S--Continued_A<W[All figures are estimates based on samples--money amounts are in thousands of dollars]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"D#D#D#D#D#D#D#D#E+GE1?Sources of gross unrelated business income (UBI) [1]--ContinuedE2E2E2E1E2E2E2F+F=F0F=F0F=F0F=F0G+G/Income fromG0!G/Exploited exempt activityG0G=AdvertisingG0G/Other incomeG0H+Size of gross unrelated$H=controlled organizations [7]H0"H/income, except advertisingH0H=incomeH0H=(less loss)H0I+business income (UBI)I1I2I1I2I1I2I1I2J+J,NumberJ,J,NumberJ,J,NumberJ,J,NumberJ,K+K,of K,AmountK,of K,Amount K,ofK,AmountK,of K,AmountL+L,returnsL,L,returnsL,L,returnsL,L,returnsL,M3M4M4M4M4M4M4M4M4ND~ N53@~ N54@~ N55@~ N56@~ N57@~ N58@~ N59@~ N5:@ OVTotal~ OFd�@~ OW�R�@~ OF��@~ OW�R�@~ OF�@~ OWv�F~ OF0�@~ OW�\A PE$1,000 under $10,001 [2]~ PF�r@~ PW �@~ PFc@~ PWȂ@~ PF2�@~ PW��@~ PF��@~ PW(�@$QE$10,001 or more, total [2,3]~ QFx�@~ QW�0�@~ QF��@~ QW0-�@~ QFY�@~ QW.F~ QF�@~ QWD8A"RG$10,001 under $100,000 [2]~ RH�@~ RX��@~ RH�|@~ RX�@~ RH&�@~ RX@��@~ RHR�@~ RX��@SG$100,000 under $500,000~ SH�m@~ SX��@~ SHp@~ SX@��@~ SH��@~ SX0 A~ SHT�@~ SXp��@!TG$500,000 under $1,000,000~ TH�E@~ TX��@~ THS@~ TX��@~ THpp@~ TX��@~ TH`i@~ TX�+�@#UG$1,000,000 under $5,000,000~ UH�E@~ UX@/�@~ UHO@~ UX�x�@~ UH�k@~ UXX�A~ UH�c@~ UX��@VQ$5,000,000 or more~ VR*@~ VY��@~ VR&@~ VY��@~ VRJ@~ VY�^A~ VR�@@~ VYIAqW\i*Estimate should be used with caution because of the small number of sample returns on which it is based.W*W*W*W*W*W*W*W*�X]�[1] For definitions of the sources of gross unrelated business income, see the Explanation of Selected Terms section of this article.X X X X X X X X �YT�[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�ZT�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 withD[U<gross UBI below $1,000 were not required to file Form 990-T.�\U�[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 �]U�each deduction shown in columns 14 through 45, 48, 49, and 54 through 59 of Table 7, file 97eo07ub.xls. Income totals for these larger organizations with gross UBI over $10,000 are shown in order to >^U6facilitate comparison with Table 7, file 97eo07ub.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. `�h@;a�Z@!b�f@'c�:@'d�C@Ze�e[f� Pg� Ph� Pi� Pj� P�k� ;l� ;m� ;n� ;o� ;p� ;q� ;r� ;V`^N[5] Income from real property and personal property leased with real property.ba^Z[6] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.6b^.[7] Annuities, interest, rents, and royalties.?cU7NOTE: Detail may not add to totals because of rounding.ad_YSOURCE: IRS, Statistics of Income Bulletin, Spring 2001, Publication 1136 (Revised 5-01).e!f!g!h!i!j!k!l!m!n!o!p!q!r!��@;��@!��@'��@'��@Z��@[��@P��@P��@P��@P��@P��<@;��@!��@'��@']P�}�)}4 ]P�}�)}5 �� 1]P�%U'��}*}} ��]P�}*}} .orma]P ��}4*}7 ]P)W�W�}L*}} .orma= �%�> ��?�?�?�?m\*}h��wо�V��Bо�Vp�\XT0��|0��0��\XT��|0�|0��ax\XT0,}h��w0��+}�w0,}��h��Uw�Լ��qq ��"