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_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999
































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



 





 
 


 



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!
"<#4Sources of gross unrelated business income (UBI) [1]
"
!
"












!
"
$
%
$
%










&
'Gross unrelated
" (Gross profit (less loss)
)(Capital gain
)









  Size of gross unrelated
*business income (UBI)
"'from sales and services
"' net income
"









  business income (UBI)

+
,
'
"
'
"










 
-Number
 - .Number
 . .Number
 .
 
 


 
 

 
 
 
 
-of -Amount -of -Amount -of  -Amount
 
 


 
 

 
 
 
 
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--returns
--returns
-










,

+
+
+
+
+
+










 /~
0�?~ 0@~ 0@~ 0@~ 0@~ 0@
 
 


 
 

 
 
   1Total~ 
2���@~ 2^R�
~ 2
�@~ 2���~ 2L�@~ 2��$A
3
3
 3
 3
3
3
 3
3
3
3 4$1,000 under $10,001 [2]~ 
2@]�@~ 2`��@~ 2¥@~ 2���@~ 2�o@~ 2��@
3
3
 3
 3
3
3
 3
3
3
3$4$10,001 or more, total [2,3]~ 
2@��@~ 2L1]A~ 2���@~ 2�D�~ 2��@~ 2�)
5
5
 5
 5
5
5
 5
5
5
5"6 $10,001 under $100,000~ 
7��@~ 7$~ 7��@~ 7��A~ 7�y@~ 7�@
3
3
 3
 3
3
3
 3
3
3
3#6 $100,000 under $500,000~ 
7%�@~ 7|'4A~ 7*�@~ 7�$+~ 7`g@~ 7��@
3
3
 3
 3
3
3
 3
3
3
3%6 $500,000 under $1,000,000~ 
7��@~ 7�&A~ 7��@~ 7H�A~ 7�P@~ 7���@
3
8
 3
 3
3
3
 3
3
3
3'6 $1,000,000 under $5,000,000~ 
7Ќ@~ 7z9v~ 7h�@~ 7n(9~ 7V@~ 7���@
9
:
 9
 9
9
9
 9
9
9
9g $5,000,000 or more~ 
h@l@~ h*P�~ h@a@~ h ME~ h�B@~ h(�A
9
:
 9
 9
9
9
 9
9
9
9
=G
#?Sources of gross unrelated business income (UBI) [1]--Continued
>
>
>
>
>
3
3
 3
 3
3
3
 3
3
3
3
=

'
"
'
"??7Income (less loss) from partnerships and S corporations
@
9
9
 9
 9
9
9
 9
9
9
9
=
'Net capital loss
"'Net gain (less loss),
"
A
B
3
8
 3
 3
3
3
 3
3
3
3 Size of gross unrelated
' (trusts only)
"&'sales of noncapital assets [4]
"
A
B
3
8
 3
 3
3
3
 3
3
3
3 business income (UBI)

'
"
'
"
C
D
3
8
 3
 3
3
3
 3
3
3
3
=
.Number
..Number
..Number
. E

8
 3
 3
3
3
 3
3
3
3
=
-of -Amount-of -Amount-of -Amount
3
8
 3
 3
3
3
 3
3
3
3
=
-returns
--returns
--returns
-
3
8
 3
 3
3
3
 3
3
3
3
F~ 
G@~ G @~ G"@~ G$@~ G&@~ G(@
3
8
 3
 3
3
3
 3
3
3
3 1Total~ 
2�P@~ 2pp@~ 2�|@~ 2��@~ 28�@~ 2�JA
3
3
 3
 3
3
3
 3
3
3
3 �l�
c!���
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H-- H-- 2*180 2*40~ 2]�@~ 2�]�@
 I
 I
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 I
 I
 I
 I
 I
 I
 I$!4$10,001 or more, total [2,3]~ !
2�P@~ !2pp@~ !2�q@~ !2R�@~ !2&�@~ !2�A
!5
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! 5
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!5""6 $10,001 under $100,000"
J*34"J*71~ "7�d@~ "7h�@~ "7��@~ "7@��@
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"3##6 $100,000 under $500,000~ #
76@~ #7@d@~ #7@R@~ #7���~ #7�v@~ #7`��@
#3
#8
# 3
# 3
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#3
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#3%$6 $500,000 under $1,000,000~ $
7@~ $7*@~ $73@~ $7M�~ $7Y@~ $7���@
$3
$8
$ 3
$ 3
$3
$3
$ 3
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7@~ %72@~ %7.@~ %7y@~ %7e@~ %7�s�@
%3
%8
% 3
% 3
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%3&; $5,000,000 or more &
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&3
&8
& 3
& 3
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&3
& 3
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'<
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'3
'8
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' 3
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' 3
'3
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'3
(=H(
#@Sources of gross unrelated business income (UBI) [1]-- Continued
(>
(>
(>
(>
(>
(3
(8
( 3
( 3
(3
(3
( 3
(3
(3
(3
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) 3
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*=*
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*"*'Unrelated debt-
*"*'Investment income
*"
*3
*8
* 3
* 3
*3
*3
* 3
*3
*3
*9+ Size of gross unrelated+
' income [5]
+"+'financed income
+"+'(less loss) [6]
+"
+3
+8
+ 3
+ 3
+3
+3
+ 3
+3
+3
+3, business income (UBI)
,
'
,"
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, 3
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-8
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.=.
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/=/
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/8
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/ 3
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/3
/ 3
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0F~ 0
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03
08
0 3
0 3
03
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0 3
03
03
03 11Total~ 1
2��@~ 12A~ 122�@~ 12��A~ 12��@~ 12�[3
13
18
1 3
1 3
13
13
1 3
13
13
13 24$1,000 under $10,001 [2]~ 2
2��@~ 22P�@~ 22��@~ 22̠@~ 22�@~ 22�o�@
23
28
2 3
2 3
23
23
2 3
23
23
23$34$10,001 or more, total [2,3]~ 3
2��@~ 32A~ 32Т@~ 32$�A~ 32L�@~ 32 l)A
33
38
3 3
3 3
33
33
3 3
33
33
3I"46 $10,001 under $100,000~ 4
7P�@~ 47@��@~ 47��@~ 47 �@~ 47~�@~ 47 ��@
43
48
4 3
4 3
43
43
4 3
43
43
45#56 $100,000 under $500,000~ 5
7��@~ 57�c�@~ 570�@~ 57�=�@~ 57T�@~ 57���@
53
58
5 3
5 3
53
53
5 3
53
53
53%66 $500,000 under $1,000,000~ 6
7�Y@~ 67���@~ 67@T@~ 67���@~ 67�h@~ 67�@
63
68
6 3
6 3
63
63
6 3
63
63
63'76 $1,000,000 under $5,000,000~ 7
7@W@~ 77`3�@~ 77�[@~ 77`��@~ 77�[@~ 77 ��@
73
78
7 3
7 3
73
73
7 3
73
73
738e $5,000,000 or more~ 8
f2@~ 8f���@~ 8f:@~ 8f U�@~ 8f@@~ 8f��
83
88
8 3
8 3
83
83
8 3
83
83
83"9]Footnotes at end of table.
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9
9
9 
9 
9
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9 
9
9
9-:`%Unrelated Business Income Tax Returns
:
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:M
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:g;_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999
;

;
;
;
;
;
;
;
; <N--Continued
<

<
<
<
<
<
<
<
< _=W[All figures are estimates based on samples--money amounts are in thousands of dollars]
=

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O?Sources of gross unrelated business income (UBI) [1]--Continued
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A A
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A"!A'Exploited exempt activity
A"A!Advertising
A"A'Other income
A"
A dB Size of gross unrelated$B
!controlled organizations [7]
B""B'income, except advertising
B"B!income
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C
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G 3
H/~ H
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H 3 I1Total~ I
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I 3 J4$1,000 under $10,001 [2]~ J
S�p@~ JTT�@J2*73JT*391~ J2 �@~ JT��@~ J2��@~ JT¥@
J 3$K4$10,001 or more, total [2,3]~ K
S��@~ KT�O�@~ K2І@~ KT�T�@~ K2O�@~ KTΥL~ K2�@~ KT�XA
K 3"L6 $10,001 under $100,000~ L
U��@~ LVZ�@~ L7w@~ LVu�@~ L72�@~ LV�5�@~ L7¤@~ LV@��@
L 3#M6 $100,000 under $500,000~ M
Uq@~ MV@��@~ M7l@~ MV�B�@~ M7�@~ MV0 A~ M7X�@~ MV���@
M 3%N6 $500,000 under $1,000,000~ N
U�H@~ NV8�@~ N7P@~ NV��@~ N7�p@~ NV��A~ N7�g@~ NV��@
N 3'O6 $1,000,000 under $5,000,000~ O
U@R@~ OV��@~ O7M@~ OV@Q�@~ O7�m@~ OVܨA~ O7�g@~ OVXxA
O 3PX $5,000,000 or more~ P
Y4@~ PZ�+�@~ P[1@~ PZ�o�@~ P[P@~ PZ�A~ P[�A@~ PZ@��@
P WqQ]i*Estimate should be used with caution because of the small number of sample returns on which it is based.
Q
\
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Q\
Q �R]�[1] For definitions of the sources of gross unrelated business income, see the Explanation of Selected Terms section of this article.
R

R
R
R
R
R
R
R
R �S]�[2] The gross unrelated business income (UBI) brackets of "$1,000 under $10,001" and "$10,001 or more, total" reflect the different filing requirements for organizations with gross
S

S
S
S
S
S
S
S
S �T]�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 UBI below
T

T
T
T
T
T
T
T
T 4U],$1,000 were not required to file Form 990-T.
U

U
U
U
U
U
U
U
U �V]�[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
V

V
V
V
V
V
V
V
V �W]�each deduction shown in columns 14 through 45, 48, 49, and 54 through 59 of Table 7. Income totals for these larger organizations with gross UBI over $10,000 are shown in order to
W

W
W
W
W
W
W
W
W >X]6facilitate comparison with Table 7, file 99eo07ub.xls.
X

X
X
X
X
X
X
X
X �Yb�[4] Property other than capital assets generally included property of a business nature, in contrast to personal and investment property, which were capital assets.
Y

Y
Y
Y
Y
Y
Y
Y
Y VZbN[5] Income from real property and personal property leased with real property.
Z

Z
Z
Z
Z
Z
Z
Z
Z b[bZ[6] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.
[

[
[
[
[
[
[
[
[ 6\b.[7] Annuities, interest, rents, and royalties.
\

\
\
\
\
\
\
\
\ ?]]7NOTE: Detail may not add to totals because of rounding.
]

]
]
]
]
]
]
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] a^aYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= h
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