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^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 1999


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z�@~ z{Լ@~ zz��@~ z|��@~ z{o@~ z}�@~ zz\�@~ z|���@
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z4�@~ {{��@~ {z0y@~ {|��@~ {{�\@~ {}���@~ {z��@~ {|@H�@
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r��j* Estimate should be used with caution because of the small number of sample returns on which it is based.
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� !��o�[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
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� !��o�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,
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� !��o�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.
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� !��o|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.
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� !��o�[3] Organizations with gross UBI between $1,000 (the filing threshold) and $10,000 were required to report only totals for expenses and deductions (except for the specific deduction
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� !��o�and net operating loss deduction, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item
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� !Q�oIseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.
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� !��o�[4] Excludes $37.1 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.
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� !��o�[5] Excludes $2.2 billion of cost of sales and services reported by organizations with gross UBI over $10,000. See footnote 1 for explanation.
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� !��o�[6] This deduction was required to be reported as a lump-sum total only and may have included component deductions that were of the same type shown elsewhere in this table. For
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� !��o�example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation."
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� !l�odTherefore, the total amount shown for some of the separately reported deductions may be understated.
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� �b�oZ[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.
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� !@�o8NOTE: Detail may not add to totals because of rounding.
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� !a��YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).
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