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-I%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









 QIPrimary Unrelated Business Activity or Industrial Grouping, Tax Year 1999









 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]



 



 

 
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  Gross1G) Total
.H& Unrelated business
@
!/G' Total
 

Number unrelated; 3 deductions [1,2]
/H' taxable income
@BUnrelated business 3G+ tax [5]
 +#Primary unrelated business activity 
of business
E
F4E, (less deficit) [3]
DBtaxable income [3]
C
 D or industrial grouping
returns  income  Number
    Number
 
 B  Number
  


  (UBI)  of  Amount  of  Amount
 B  of Amount



  returns
  returns [4]

  returns

>~ 
?�?~ ?@~ ?@~ ?@~ ?@~ ?@~ ?@~ ? @~  ?"@$ "All activities and groupings~
#���@~ $^R�
~ #�x�@~ $�*�
~ #�_�@~ %�+A~ $�Z~ #���@~ #ȽA3&+Agriculture, forestry, hunting, and fishing~ 
'�t@~ (��@~ '�t@~ (���@~ '�m@~ )P��~ (,�@~ '@f@~  'P�@&Mining~ 
'@g@~ (
�@~ '@g@~ (j�@~ ' f@~ )���@~ (���@~ '�a@~  'V�@& Utilities~ 
'�J@~ (���@~ '�J@~ (���@~ '�E@~ )�@~ (5�@ '*8 **2,020&Construction~ 
*@P@~ +o�@~ *@P@~ +��@**59,*2,474-*2,492.*57 .*858& Manufacturing~ 
'0r@~ (��@~ '�q@~ ("�@~ 'j@~ )R��~ (���@~ '�`@~  't�@&Wholesale trade~ 
'_@~ (�i�@~ '_@~ (��@~ '�^@~ )��@~ (>�@~ '�S@~  '��@&Retail trade~ 
'<�@~ (��A~ '��@~ (�XA~ 'l�@~ )�,��~ (�o�@~ '@~  '�@&&Transportation and warehousing~ 
'�[@~ (U�@~ '�[@~ (��@~ '�Y@~ )�M�~ (�@'*48 '*502&Information~ 
'0�@~ (@+A~ '0�@~ (��A~ '��@~ )�@~ (���@~ *p�@~  *��@$&Finance and insurance, total~ 
'#�@~ (z1�~ '��@~ (�H~ 'O�@~ )x.A~ (��/A~ '� �@~  'd�A+/#Unrelated debt-financed activities,

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 '00( other than rental of real estate~ 
'4�@~ ((kA~ '0�@~ (p*�@~ '��@~ )��A~ (��A~ '��@~  '�]�@-/%Investment activities of Code section

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 '60. 501(c)(7), (9), and (17) organizations~ 
'<�@~ (��J~ '��@~ (VN&~ 'H�@~ )@R"A~ (D�"A~ '��@~  '�
A&/Passive income activities with

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'H�@~ (d� A~ '�(�@~ (��A~ '��@~ )�A~ (P� A~ '��@~  ' ��@10)Real estate and rental and leasing, total~ 
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( 0 Rental of personal property ~
'x�@~ ( (�@~ 'x�@~ (f�@~ 'z@~ )D�@~ (��@~ '�n@~ '0�@4!0, Other real estate and rental and leasing~ !
'�@~ !(� !A~ !'ڰ@~ !(�� A~ !'��@~ !)���@~ !(P��@~ !'`�@~ ! '���@8"00Professional, scientific, and technical services~ "
'��@~ "(�@6A~ "'��@~ "( �Y~ "'��@~ ")/��~ "(P��@~ "'H�@~ " '��@/#0'Management of companies and enterprises~ #
'@@~ #(���@~ #'@@~ #(&�@~ #'=@~ #)���@~ #(���@~ #':@~ # '���@-$1%Administrative and support and waste
$
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$ '/%0' management and remediation services~ %
'��@~ %(��A~ %'��@~ %(��A~ %'`�@~ %)7��~ %(�L�@~ %'m@~ % ':�@&0Educational services~ &
'�k@~ &(`G
A~ &'�k@~ &(��A~ &'e@~ &)����~ &(��@~ &'�H@~ & '�@('0 Healthcare and social assistance~ '
'�@~ '(�m-A~ ''�@~ '(�80A~ ''T�@~ ')`"��~ '(��@~ ''�}@~ ' '�_�@+(0#Arts, entertainment, and recreation~ (
'��@~ ((�$~ ('��@~ ((�)$~ ('��@~ ()���~ ((�@~ ('T�@~ ( '�@')0Accommodation and food services~ )
'R�@~ )(�A~ )'R�@~ )(�A~ )'Ф@~ ))����~ )(�z�@~ )'�@~ ) '�:�@*&Other services~ *
'��@~ *(���@~ *'��@~ *(p%�@~ *'�@~ *)���~ *(���@~ *'�s@~ * 'b�@#+2Exploited exempt activities~ +
'p@~ +(Ѕ�@~ +'p@~ +(���@~ +'�h@~ +)®@~ +(�K�@~ +'^@~ + '��@,8 Not allocable~ ,
9�k@~ ,:$�@~ ,9�k@~ ,:��@~ ,9`k@~ ,;r�@~ ,:�@~ ,9 d@~ , 94�@
-3
-
4
-4
-4
-4
-4
-4
-4
-4
- 4r.6j* Estimate should be used with caution because of the small number of sample returns on which it is based.
.
5
.5
.5
.5
.5
.5
.5
.5
. 5�/6�[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
/
5
/5
/5
/5
/5
/5
/5
/5
/ 5�06�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,
0
5
05
05
05
05
05
05
05
0 5�16�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.
1
5
15
15
15
15
15
15
15
1 5�26|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.
2
5
25
25
25
25
25
25
25
2 5�36�[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),"
3
5
35
35
35
35
35
35
35
3 5�46�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
4
5
45
45
45
45
45
45
45
4 5�56�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
5
5
55
55
55
55
55
55
55
5 5266*article for an explanation of this change.
6
5
65
65
65
65
65
65
65
6 5a76Y[4] Excludes returns with unrelated business taxable income (less deficit) equal to zero.
7
5
75
75
75
75
75
75
75
7 5�86�[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
8
5
85
85
85
85
85
85
85
8 5�96�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
5
95
95
95
95
95
95
95
9 5�:6�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
:
5
:5
:5
:5
:5
:5
:5
:5
: 5�;6�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.4 million.
;
5
;5
;5
;5
;5
;5
;5
;5
; 5@<68NOTE: Detail may not add to totals because of rounding.
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5
<5
<5
<5
<5
<5
<5
<5
< 5a=7YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= H l* > �
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