�\pCynthia Belmonte j:�H�B� d��MbP?_"*+��%,��1��Arial1��Arial1��Arial1��Arial1��Arial1j�� Helveticaelvetica�0�0�0�:p�� l�� 01jL�F�0,�z �1��Arial1x�Arial1��Arial1j�� Helveticaelvetica�0�0�0�:p�� l�� 01jL�F�0x=z �1��Arial1��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@*. $#,##0$~{\ \ \ \ @"................................................................................................................"-*#,##0" ";\-#,##0" ";"-- ";@" "\Y@"......................................................................................" " "@##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_) -<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 Q"8�C Q"��C#��C a8��C��Cq��C ��C q��C�<�Cq8�C ��C ��C �<��C q<��C#� �C# �C �8��C8��C #�<��C a8��C Q 8�C Q ��C Q 8��C Q 8��C Q(8��C �C Q 8��C Q 8��C Q 8��C Q"8��C �C Q*8��style_col_headings�style_col_numbers� style_data�style_footnotes�style_stub_lines�style_titlesU}�it}�it :,l@,1@,�@,�@,�@,�@ ,P�7,��7,��7 ,��7 ,��7,{�7,b@ ,l@,^@,s@,�@,�@,�@,�@,�@,�@,P@,i@,s@,�@,�@,�@,�@,�@,�@,P@-<%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 1999_W[All figures are estimates based on samples--money amounts are in thousands of dollars] .///////23 Gross14) Total5613) Total2"Type of entity and size ofNumber unrelated73/ deductions [1,2]5= Unrelated33+ tax [4]2 gross unrelated business ofbusiness89= business 8: income (UBI) returns income Number ; =taxable Number 2 (UBI) of Amount = income [3] of Amount233returns6returns0~ 1�?~ 1@~ 1@~ 1@~ 1@~ 1@~ 1@ ALL ENTITIES ! ! ! ! ! ! ! "Total~ #�;�@~ #&N�~ #��@~ #>�v~ #�Z~ #@��@~ #X�A $$1,000 under $10,001 [5]~ %��@~ %��@~ %J�@~ %�D�@~ %��@~ %� �@~ %��@"$$10,001 under $100,000 [5]~ %'�@~ %A A~ %"�@~ %p��@~ %��@~ %ϻ@~ %@��@$$100,000 under $500,000~ %ޣ@~ %��!A~ %��@~ %t�A~ %(�A~ %\�@~ %�>�@!$$500,000 under $1,000,000~ %0|@~ %A~ %|@~ %`` A~ %��@~ %�{@~ %@ �@#$$1,000,000 under $5,000,000~ %�v@~ %.�/~ %�v@~ %�kA~ %hFA~ %pv@~ %��@$$5,000,000 or more~ %@U@~ %�6A~ %@U@~ %�=&A~ %0�&A~ %@U@~ %о A$%%%%%%% TAX-EXEMPT CORPORATIONS%%%%%%% "Total~ #�)�@~ #�n�~ #��@~ #��8A~ #�S#A~ #��@~ #�A $$1,000 under $10,001 [5]~ %(�@~ %��@~ %�@~ %��@~ %��@~ %�@~ %|�@"$$10,001 under $100,000 [5]~ %ڸ@~ %X A~ %ո@~ %��@~ %0n�@~ %��@~ %��@$$100,000 under $500,000~ %�@~ %V0 ~ %�@~ %t<A~ %��@~ %��@~ %�!�@!$$500,000 under $1,000,000~ %�x@~ %8�A~ %�x@~ %H� A~ %�T�@~ %0x@~ %��@#$$1,000,000 under $5,000,000~ %r@~ %�"A~ %�q@~ %�#A~ %pUA~ %�q@~ %@f�@$$5,000,000 or more~ %K@~ %x�"A~ %K@~ %�vA~ %X,A~ %K@~ % '�@$%%%%%%% TAX-EXEMPT TRUSTS%%%%%%% ,�@!,s@",�@#,�@$,�@%,�@&,�@',�@(,P@),@*,@+, @,,z@-,�@.,�@/,@0,�@1,@2, @3,@4,@5,j@6,�@7,@8,�@9,�@ "Total~ #��@~ #��G~ #d�@~ #��A~ #�3~ #j�@~ #�/ A !$$1,000 under $10,001 [5]~ !%��@~ !%��@~ !%��@~ !%׿@~ !%�#�@~ !%��@~ !%��@""$$10,001 under $100,000 [5]~ "%h�@~ "%��@~ "%h�@~ "%д@~ "%�Q�@~ "%��@~ "%J�@#$$100,000 under $500,000~ #%�m@~ #%�U�@~ #%�j@~ #%��@~ #%�%�@~ #%@m@~ #%@9�@!$$$500,000 under $1,000,000~ $%�K@~ $%��@~ $%�K@~ $%�@~ $%� �@~ $%�K@~ $%� �@#%$$1,000,000 under $5,000,000~ %%@S@~ %%��A~ %%S@~ %%@��@~ %%`7A~ %%@S@~ %%[�@&*$5,000,000 or more~ &+?@~ &+��*A~ &+?@~ &+A~ &+6"$~ &+?@~ &+5A'&''''''''''''''�(,�[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(,()()()()()()�),�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,),))))))))))))�*,�and certain other deductible items. For exempt organizations reporting unrelated business taxable income, cost of sales and services was $810.6 million, of which $805.8 million were *,*)*)*)*)*)*)0+,(attributable to tax-exempt corporations.+,+)+)+)+)+)+)�,,|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.,,,(,(,(,(,(,(�-,�[3] The term "unrelated business taxable income" replaces the term "net income (taxable profit)," which was used in previously published SOI Bulletin articles on unrelated -,-(-(-(-(-(-(�.,�business income tax returns. Only the terminology has changed; in the case of either of the two 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 article for an explanation of this change./,/(/(/(/(/(/(�0,�[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 0,0(0(0(0(0(0(�1,�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. 1,1(1(1(1(1(1(�2,�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 2,2(2(2(2(2(2(�3,�in unrelated business activities. For exempt organizations reporting positive unrelated business taxable income, total proxy tax was $2.4 million, all of which was attributable to 3,3(3(3(3(3(3( 4,tax-exempt corporations.4,4(4(4(4(4(4(�5-�[5] 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 organizations5,5(5(5(5(5(5(�6,�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 with gross 6,6(6(6(6(6(6(>7,6UBI below $1,000 were not required to file Form 990-T.7,7(7(7(7(7(7(@8,8NOTE: Detail may not add to totals because of rounding.8,8(8(8(8(8(8(a9-YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).9-999999= H l* > ��" ��