�\pCynthia Belmonte tB�2 �!�=B� d��MbP?_"*+��%��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica�0�0�0�B�5� l�� 01jL�F�0,�z �1��Arial1x�Arial1��Arial1j�� Helveticaelvetica�0�0�0�B�5� l�� 01jL�F�0x=z �1��Arial1��Arial1x�Arial1��Arial��&�?'�?(�?)�?MdXX�"dXX�?�?@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@*. $#,##0$fc" "@".........................................................................................."-*#,##0" ";\-#,##0" ";"-- ";@" "jg@"...................................................................................................." " "@##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_) -A 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�!�C �C��C�C Q8�C Q��C Q"��C Q&8�C Q8�C Q.8��C Q8��C Q8��C #��C a��C��Cq#��C � �C q#��C ��C q#��C�<�Cq8�C ��C ��C#��C �!�C # �C ��C �<��C q# ��C#� �C Q.8��C Q8��C Q8��C Q8��C a8��C a8��C Q"8��C �C Q8��C Q!��C Q&8��C Q&8��C Q!8��C Q"8�C Q"8��C Q"8��C Q"8��C Q"8��style_col_headings�style_col_numbers� style_data�style_footnotes�style_stub_lines�style_titlesU}Iit} �it B �X �1 �� hd@ h�@ h�@ h�@ h�@ h�@ h�@ �d �� -A%Unrelated Business Income Tax Returnsh`Table 1.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated nfBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Internal VNRevenue Code Section Describing Type of Tax-Exempt Organization, Tax Year 1999 _W[All figures are estimates based on samples--money amounts are in thousands of dollars] 666666666 6 !Gross1C) Total"DUnrelated business :@ !Total G!Number! unrelated6C. deductions [1,2]#Etaxable income $H Unrelated !tax [5] G Internal Revenue !of !business F B4 F, (less deficit) [3] ; Hbusiness I J Code section !returns !income Number KNumber < Htaxable !Number ! !(UBI) of Amount KofHAmountH income [3] !of !Amount returns Kreturns [4]<H!returns ! % & & & & & = = & &'~ (�?~ (@~ (@~ (@~ >@~ ?@~ (@~ ( @~ ("@)All sections~ *��@~ *^R�~ *�x�@~ *�*�~ *�_�@~ *�+A~ *�Z~ *��@~ *ȽA+220(e) ,-- ,-- ,-- ,-- ,-- ,-- ,-- ,-- ,--+401(a)~ ,؅@~ ,PpA~ ,H�@~ ,��@~ ,P�@~ ,�`A~ ,p�A~ ,(�@~ ,`��@-408(e)~ ,�@~ ,�\�@~ ,��@~ ,��@~ ,��@~ ,�A�@~ ,��@~ ,�@~ ,��@-408A .** .** .** .** .** .** .** .** .**+ 501(c)(2)~ ,pt@~ ,��@~ ,pt@~ ,��@~ ,�n@~ ,��~ ,�B�@~ ,@^@~ ,��@- 501(c)(3)~ ,��@~ ,rF�~ ,{�@~ ,�Z�~ ,��@~ , ��~ ,��A~ ,��@~ ,��@- 501(c)(4)~ ,��@~ ,mA~ ,��@~ ,��A~ ,h�@~ ,��~ ,�@~ ,�~@~ ,�@- 501(c)(5)~ ,L�@~ ,��A~ ,J�@~ ,XA~ ,��@~ ,�@~ ,�>�@~ ,0�@~ ,̹@+ 501(c)(6)~ , �@~ ,�*A~ , �@~ ,�!~ ,�7!A~ ,�s@~ ,8�A- 501(c)(10)~ ,�p@~ ,f�@~ ,�p@~ ,@��@~ ,�j@~ ,D��~ ,0y@,*56 ,*71+ 501(c)(11) ,-- ,-- ,-- ,-- ,-- ,-- ,-- ,-- ,--- 501(c)(12)~ ,�j@~ ,��@~ ,�j@~ ,�7�@~ ,`c@~ ,8�@~ ,��@~ ,@S@~ ,Ĕ@- 501(c)(13),*52.*2,871,*52.*2,612,*52,*259,*306,*44 ,*51 �l! ��" ��# ��$ ��% ��& ��' ��( ��) ��* ��+ ��, ��- ��. �d/ ��0 ��1 �2 �3 ��4 ��5 � 6 �7 �8 ��9 ��: �; �!< �= ��> �? �� - 501(c)(14)~ ,@[@~ ,@��@~ ,@[@~ ,��@~ ,@S@~ ,��~ ,��@~ ,G@~ ,�u@!- 501(c)(15) !,** !,** !,** !,** !,** !,** !,** !,** ! ,**"+ 501(c)(16) ",-- ",-- ",-- ",-- ",-- ",-- ",-- ",-- " ,--#- 501(c)(17) #,** #,** #,** #,** #,** #,** #,** #,** # ,**$- 501(c)(18) $,** $,** $,** $,** $,** $,** $,** $,** $ ,**%- 501(c)(19)~ %,X�@~ %,x�A~ %,X�@~ %,H�A~ %,��@~ %,�@~ %,O�@~ %,�@~ % ,T�@&+501(c)(21) [6] &,-- &,-- &,-- &,-- &,-- &,-- &,-- &,-- & ,--'- 501(c)(22) ',** ',** ',** ',** ',** ',** ',** ',** ' ,**(- 501(c)(23) (,-- (,-- (,-- (,-- (,-- (,-- (,-- (,-- ( ,--)- 501(c)(24) ),** ),** ),** ),** ),** ),** ),** ),** ) ,***- 501(c)(25)*,*17*,*400*,*17*,*400 *,-- *,-- *,-- *,-- * ,--+-529(a) +,-- +,-- +,-- +,-- +,-- +,-- +,-- +,-- + ,--,7530(a) ,8-- ,8-- ,8-- ,8-- ,8-- ,8-- ,8-- ,8-- , 8---/-0-0-0-0-0-0-0-0- 0q.9i*Estimate should be used with caution because of the small number of sample returns on which it is based..2.2.2.2.2.2.2.2. 2�/9�**Data deleted to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals./2/2/2/2/2/2/2/2/ 2�09�[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 from000000000 �19�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,111111111 �29�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.222222222 �39|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.333333333 �49�[3] The terms "unrelated business taxable income (less deficit)" and "unrelated business taxable income" replace the terms "net income (less deficit)" and "net income (taxable profit)," 41414141414141414 �59�respectively, which were used in previously published SOI Bulletin articles on unrelated business income tax returns. Only the terminology has changed; in the case of any of the four 53535353535353535 �69�terms used to cite data in this and all previous years' articles, the source of the data is the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this 63636363636363636 279*article for an explanation of this change.73737373737373737 a89Y[4] Excludes returns with unrelated business taxable income (less deficit) equal to zero.84848484848484848 4�99�[5] 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 999999999 �:9�allowable credits), plus any taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. ::::::::: �;9�The proxy tax was reported on 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 ;;;;;;;;; �<9�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.4 million.<<<<<<<<< �=9�[6] Prepaid legal service funds, previously described in section 501(c)(20) of the Internal Revenue Code, were no longer tax-exempt, beginning with tax years after June 30, 1992.========= D>9<Therefore, these organizations are not listed in this table.>>>>>>>>> �?9�NOTES: Detail may not add to totals because of rounding. See the Appendix to this article for a listing of the types of tax-exempt organizations, by the Internal Revenue Code ????????? @ �A �~ @9section describing them.@@@@@@@@@ aA5YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).AAAAAAAAA = h�L,�> ��" ��