� \pCynthia Belmonte (���!X@`}�g�B�  dMbP?_"*+�%�����1��courier1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1j�� Helveticaelveticaerif�w02j0D�:�0L��1j�� Helveticaelveticaerif�w02j0D�:�0M��1j�� Helveticaelveticaerif�w02j0D�:�0�9��1jx� Helveticaelveticaerif�w02j0D� :�0`F��1j� Helveticaelveticaerif�w02j0D� :�0@4��1jF�Helvetica-Normala-Normalw02j0D� :�0���1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?M d���"d���?�?@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\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " " "@*.?<@"........................................................."@"............""............"74@"................................................."MJ@"......................................................................."\Y@"......................................................................................"}@".........................................................................................................................." \ \ \ \ @*.da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "1.#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "A>#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "IF#,##0" ";\-#,##0" ";"-- ";@" "TQ\ \ \ \ @"......................................................................"GD\ \ \ \ @"........................................................."<9\ \ \ \ @".............................................."2/\ \ \ \ @"....................................",)\ \ \ \ @"..............................".+\ \ \ \ @"................................"30\ \ \ \ @"....................................."1.\ \ \ \ @"..................................."/,\ \ \ \ @"................................."%"#,##0" ";\-#,##0" ";"-- ";@" ")&#,##0" ";\-#,##0" ";"-- ";@" "fc" "@".........................................................................................."jg@"...................................................................................................."~{\ \ \ \ @"................................................................................................................" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- column_numbers-  data- * footnotes#Indent0*Indent3*Indent6*Indent9* -� spanners- stub_lines-titles-totals-� ALB756667D*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 � $�C ��C �C 8�C ��C 8��C �!�C ��C  �C E�<�C 8��C �C �!�C  �C �8��C a8�C a��C a8��C a8�C a��C a8�C a"(�C a8�C a8��C �8��C �8�C a&8�C a 8�C a8�C a8C a8C a&8��C a8�C a8��C 8��C a8�C 8��C a8��C a8�C  (��C q�C 6��C /���C 0���C 1���C � �C +��C /���C 0���C 1���C +��C +�<�C /�<��C 0�<��C 1�<��C �<��C #�8�C /�<�C a8�C a8��C a"8�C a"8��C #���C #���C .���C #���C .���C #�<��C .�<��C � <�C  8�C *�<��C 0�<�C 2�<�C  8�C i8�C /���C 2���C #���C 2���C #���C 2�<��C #�8��C #�#(�C 2�#,�C a��C a8�C 8�C -��C ��C *��C ��C ��C *�<�C �<�C #�#8�C �<��C 1�<�C #�8�C /�<�C 2�<�C #�8�C E� ,�C #�#(��C  (�C 4���C 3���C 4���C 3���C 4�<��C 3�<��C 3�<�C 1�<�C .�<�C a8��C B��C #�8��C 3�<�C #�8��C 4�#��C 2�#��C 8��C 8�C �!8�C �!(�C q8�C 6�<�C 2� ,�C /� ,�C 1� ,�C 4� ,�C 3� ,�C � (�C 2�#,�C /�#,�C 1�#,�C 4�#,�C 3�#,�C +�<�C 2�#<�C /�#<�C 1�#<�C 4�#<�C 3�#<�C #�#8�C a8�C .� ,�C � ,�C .�#,�C � ,�C .�#<�C  (�C �!(�C �!8�C E�!�C E��C E ��������@ Comma_TABLE7�������������@style_col_headings�@style_col_numbers� @ style_data�@style_data_TABLE7�@style_footnotes�@style_spanners�@style_stub_line�@style_stub_lines�@ style_titles�@ style_totals�B�������������U} �'�}  � '�} `'�} �'�} '�} �'�} $'�} %%�'�} &-'�} ..�'�} /6'�} 77�'�} 8?'�} @B� '�} C '� �Cl@�����-��� �n�������������������� ���� ��� ��� ��� ���"���������������������������e1��e ����� ����e�����������������@�������� �Table 7.--1994, Unrelated Business Income of Nonprofit Organizations: Types of Deductions, by Size of Gross Unrelated Business Income (UBI)!!!!!!!! ! _#W[All figures are estimates based on samples--money amounts are in thousands of dollars]!!!!!!!! ! �-)))))))) ) �./01 2Organizations with gross3333 3 4 3 9 999999./ 0Total1!2unrelated business income3333 3 4 3 9 999999.6Total 7deductions [1,2]8$2(UBI) of $10,000 or less [3]3333 3 4 9 9 ::9999.Size of gross unrelated/number 01 ;Total<; Net operating=;Specific < 4 9 9 999999.business income (UBI) /of787deductions [2,4]35loss carryover?7 deduction @ 4 9 9 ::9999.AreturnsBNumberBBNumberBBNumberBBNumber B 4 4 4 444444 . C /of  /Amount /of  /Amount /of  /Amount /of  /Amount 4 4 4 4 4 4 4 4 4 . C /returns / /returns / /returns / /returns / 4 4 4 4 4 4 4 4 4 . / / / / / / / / / 4 4 4 4 4 4 4 4 4 D E E E E E E E E E 4 4 4 4 4 4 4 4 4 *~ G�?~ G@~ G@~ G@~ G@~ G@~ G@~ G @~ G"@ v � � � � � � � � HTotal~ I i@~ I@K@~ JZ%�~ I&@~ I�@~ K@~ K@~ I@~  J@ � � � ������ M$1,000 under $10,001 [3]~ N@~ N&@~ O�@~ N&@~ N�@~ P@~ P@~ N@~  O@ R � � ������"Q$10,001 under $100,000 [3]~ N@~ N@~ O&A~ N~ N~ P~ P~ N~  O � � � ������M$100,000 under $500,000~ NIJ@~ N@~ OZU~ N~ N~ P~ P~ N~  O R � � ������!M$500,000 under $1,000,000~ N@~ N@~ O&�*~ N~ N~ P~ P~ N~  O R � � ������#M$1,000,000 under $5,000,000~ Nh@~ NX@~ Oe~ N~ N~ P~ P~ N~  O R � � ������R$5,000,000 or more~ SZ@~ SZ@~ TTs~ S~ S~ U~ U~ S~  T R � � ������VWWWWXWWX W d � � ������.YZQ@IOrganizations with gross unrelated business income (UBI) over $10,000 [3]@@@@@ @ 4 3 9 999999.03.5&Deductions directly connected with UBI@@@@@ @ 4 3 9 999999[ >Total9\[> Allocable to9>Allocable to unrelated9 > Allocable to [ 9 9 99[939.Size of gross unrelated0deductions [2,5]3 0Total30rental30 debt-financed3 0 investment 4 9 9 9999�9.business income (UBI)03630 income [6]30 income [6] 3 0 income [6,7] 4 9 9 99::�9.03630303 0 4 9 9 99::99.BNumberBBNumberBBNumberBBNumberB BNumber 4 4 4 444444. 6of/Amount /of/Amount /of/Amount /of/Amount  /of 4 4 4 444444.6returns//returns//returns//returns/ /returns 4 4 4 444444.6/////// / 4 4 4 444444 l��!���""����#����$����%����&����'����(���e)1��e *���+���,���e-���.�/��/�(��0����1����2����3���4���5���"6����7����8����9����:����;���<���e=1��e`>����?��� D E E E E E E E E E 4 4 4 4 4 4 4 4 4!*~ !G$@~ !G&@~ !G(@~ !G*@~ !G,@~ !G.@~ !G0@~ !G1@~ ! G2@! v! �! �! �!�!�!�!�!� "HTotal~ "]@~ "^&d�~ "^@~ "^:s~ "_d@~ "^P@~ "^@~ "^A~ " _ȉ@" �" �" �" �"�"�"�"�"� #M$1,000 under $10,001 [3]~ #`~ #`~ #`~ #`~ #a~ #`~ #`~ #`~ # a# �# �# �# �#�#�#�#�#�"$Q$10,001 under $100,000 [3]~ $`@~ $`&A~ $`@~ $`�&A~ $a@~ $`@~ $`@~ $`@@~ $ ay@$ �$ �$ �$ �$�$�$�$�$�%M$100,000 under $500,000~ %`@~ %`ZU~ %`Y@~ %`�R~ %al@~ %`u@~ %`y@~ %` @~ % at@% �% �% �% �%�%�%�%�%�!&M$500,000 under $1,000,000~ &`@~ &`&�*~ &`@~ &`Vm(~ &aC@~ &`%@~ &`T@~ &`@~ & aN@& �& �& �& �&�&�&�&�&�#'M$1,000,000 under $5,000,000~ '`X@~ '`e~ '`@~ '``~ 'aD@~ '`@~ '`@V@~ '`@~ ' a3@' �' �' �' �'�'�'�'�'�(R$5,000,000 or more~ (`Z@~ (bTs~ (bY@~ (b;A~ (c@~ (b$@~ (b3@~ (bЫ�@~ ( c@( d( �( �( �(�(�(�(�(�)f)V)X)g)h)X)W)W)W) W) d) �) �) �)�)�)�)�)�*.]*5UOrganizations with gross unrelated business income (UBI) over $10,000 [3] --Continued*@*@*@*@*@*@*@* @* 4* 3* 9* 9*9*9*9*9*9+.9+51Deductions directly connected with UBI--Continued+@+@+@+@+@+@+@+ @+ 4+ 3+ 9+ 9+9+9+9+9+9,[,\ Allocable to,>Allocable to income,9,>Allocable to exploited,9,>Direct,9,>Compensation of, 9, [, :, :, :,:,:,:,9,9-.Size of gross unrelated-6 investment-0from controlled-3-0exempt activity income-3-0 advertising-3-0officers, directors,- 3- 4- 9- 9- 9-9-9-9-9-9..business income (UBI).6 income [6,7].0organizations [6].3.0except advertising [6] .3.0 costs [6].3.0 and trustees. 3. 4. i. i. i.i.i.i.9.9/./j --Continued/0/3/0/3/0/3/0/ 3/ 4/ i/ i/ i/i/i/i/9/90.060BNumber0B0BNumber0B0BNumber0B0BNumber0 B0 40 40 40 404040404041.16Amount 1/of1/Amount 1/of1/Amount 1/of1/Amount 1/of1 /Amount1 41 41 41 414141414142.262/returns2/2/returns2/2/returns2/2/returns2 /2 42 42 42 424242424243.363/3/3/3/3/3/3/3 /3 43 43 43 4343434343�4D4E4E4E4E4E4E4E4E4 E4 44 44 44 4444444444�5*~ 5G3@~ 5G4@~ 5G5@~ 5G6@~ 5G7@~ 5G8@~ 5G9@~ 5G:@~ 5 G;@5 v5 �5 �5 �5�5�5�5�5� 6HTotal~ 6k(@~ 6l u@~ 6I@~ 6l`@~ 6I@~ 6KA@~ 6m&A~ 6Kl@~ 6 I @6 �6 �6 �6 �6�6�6�6�6� 7M$1,000 under $10,001 [3]~ 7N~ 7n~ 7N~ 7n~ 7N~ 7P~ 7o~ 7P~ 7 N7 R7 �7 �7 �7�7�7�7�7�"8Q$10,001 under $100,000 [3]~ 8N@~ 8nf@~ 8NN@~ 8nn@~ 8N6@~ 8PЧ@~ 8o0w@~ 8P\@~ 8 N)@8 �8 �8 �8 �8�8�8�8�8�9M$100,000 under $500,000~ 9N@~ 9n]@~ 9N@~ 9ni@~ 9N@@~ 9P@~ 9oA~ 9P@~ 9 N7@9 R9 �9 �9 �9�9�9�9�9�!:M$500,000 under $1,000,000~ :N@~ :n(@~ :NX@~ :nM@~ :NI@~ :P`j@~ :o@~ :PW@~ : N@: R: �: �: �:�:�:�:�:�#;M$1,000,000 under $5,000,000~ ;N@~ ;n4@~ ;N@~ ;nI@~ ;N�;@~ ;Ph@~ ;o_A~ ;PU@~ ; Ny@; R; �; �; �;�;�;�;�;�<R$5,000,000 or more~ <N@~ <p@~ <S@~ <p@~ <S6@~ <U=@~ <qX A~ <U3@~ < SD@< R< �< �< �<�<�<�<�<�=f=V =W.=W=W=W=W=W=W= W= d= �= �= �=�=�=�=�=�>.>.]>5UOrganizations with gross unrelated business income (UBI) over $10,000 [3] --Continued>@>@>@>@>@>@> @> �> r> r> s>r>r>r>r>r?.?.9?51Deductions directly connected with UBI--Continued?@?@?@?@?@?@? @? �? r? r? r?r?r?r?r?r@�l��A����B� ��C����D����E����F���G���H���"I����J���K����L����M����N����O���eP7��,Q7����R7B��S7�Z��T7-��� U7�Z��V7����W7����X7�s@�Y7��@�Z7��@�[7�z@\7��@e]7~�@^7Z��_7�Z�"@.@.@2@3@t@u@2@3@2@ 3@ �@ r@ r@ r@r@r@r@r@rA3Size of gross unrelatedA3A0Salaries and wagesA3A0RepairsA3A0 Bad debtsA3A0InterestA 3A �A rA rA rArArArArArB3business income (UBI)B3BtBuBtBuB2B3B2B 3B �B rB rB rBrBrBrBrBrC.C.CBNumberCBCBNumberCBCBNumberCBCBNumberC BC �C rC rC rCrCrCrCrCrD.D. D/of D/Amount D/of D/Amount D/of D/Amount D/of D /AmountD �D rD rD rDrDrDrDrDrE.E.E/returnsE/E/returnsE/E/returnsE/E/returnsE /E �E rE rE rErErErErErF.F.F/F/F/F/F/F/F/F /F �F rF rF rFrFrFrFrFrGDGDGEGEGEGEGEGEGEG EG �G rG rG rGrGrGrGrGrH*Hv~ HG<@~ HG=@~ HG>@~ HG?@~ HG@@~ HG@@~ HGA@~ H GA@H �H rH rH rHrHrHrHrHr IwTotalIx~ IK@~ I_F.6~ IKx@~ II@~ IlH@~ II5@~ IKԤ@~ I I!@I �I rI rI rIrIrIrIrIr JM$1,000 under $10,001 [3]Jz~ JP~ Ja~ JP~ JN~ Jn~ JN~ JP~ J NJ �J rJ rJ rJrJrJrJrJr"KQ$10,001 under $100,000 [3]K{~ KPk@~ Ka@~ KP@~ KNO@~ Knr@~ KN@~ KP @~ K Nu@K �K rK rK rKrKrKrKrKrLy$100,000 under $500,000Lz~ LP@~ La A~ LP@~ LN@@~ Lns@~ LN@~ LP،@~ L N@L �L rL rL rLrLrLrLrLr!My$500,000 under $1,000,000Mz~ MP}@~ Map6@~ MPs@~ MN{@~ MnQ@~ MN@~ MP_@~ M N޲@M �M rM rM rMrMrMrMrMr#Ny$1,000,000 under $5,000,000Nz~ NPx@~ Na8� A~ NP`l@~ NN@~ NnX@~ NN@~ NP\@~ N N@N �N rN rN rNrNrNrNrNrO|$5,000,000 or moreO}~ OUL@~ OcA~ OUD@~ OS@~ Op7@~ OS1@~ OU6@~ O S@O �O ~O ~O ~O~O~O~O~O~P$PPP�PP�P�P�PP �P +P ~P ~P ~P~P~P~P~P~"Q&Footnotes at end of table.Q�Q�Q�Q�Q�Q�Q�Q�Q �Q %Q rQ rQ rQrQrQrQrQrQ�QrQrQrQrQrQrQrQrQ�QrQrQrQ rQ!rQ"rQ#rQ$rQ%�Q&rQ'rQ(rQ)rQ*�Q+�Q,rQ-rQ.�Q/rQ0rQ1rQ2rQ3rQ4rQ5rQ6r�R �Table 7.--1994, Unrelated Business Income of Nonprofit Organizations: Types of Deductions, by Size of Gross Unrelated Business Income (UBI)--ContinuedR!R!R!R!R!R!R!R!R �R rR rR rR rRrRrRrRrR�RrRrRrRrRrRrRrRrR�RrRrRrRrR �R!�R"rR#rR$�R%rR&rR'rR(rR)rR*rR+rR,r_S#W[All figures are estimates based on samples--money amounts are in thousands of dollars]S!S!S!S!S!S!S!S!S 'T-T)T)T)T)T)T)T)T)U.]U5UOrganizations with gross unrelated business income (UBI) over $10,000 [3] --ContinuedU@U@U@U@U@U@U@V.9V51Deductions directly connected with UBI--ContinuedV@V@V@V@V@V@V@V 'W.W2W3WtWuW2W3W2 ContributionsW3W 'X.Size of gross unrelatedX0Taxes paid deductionX3X0 DepreciationX3X0 DepletionX3X0 to deferredX3Y.business income (UBI)Y2Y3YtYuY2Y3Y2compensation plansY3Z.ZBNumberZBZBNumberZBZBNumberZBZBNumberZB[. [/of [/Amount [/of [/Amount [/of [/Amount [/of [/Amount\.\/returns\/\/returns\/\/returns\/\/returns\/].]/]/]/]/]/]/]/]/^D^E^E^E^E^E^E^E^E_*~ _GB@~ _GB@~ _GC@~ _GC@~ _GD@~ _GD@~ _GE@~ _GE@` �l��a ����b ����c ����d ����e ����f ���eg &��e h �Z��i ����j ���k �k��l ����m ����n ����o �a��p �z��q ����r ~�"s -Z��t �Z��u �z��v ����w ����x ����y ���ez ���e{ ���| ��� } �Z�P~ ���� ���� `HTotal~ `lX@~ `I0�A~ `l#@~ `K�A~ `�W@~ `l@~ `�@~ `�@ aM$1,000 under $10,001 [3]~ an~ aN~ an~ aP~ a�~ an~ a�~ a�"bQ$10,001 under $100,000 [3]~ bn@~ bN@w@~ bn@~ bP@ b�*67 bn*222~ b�w@~ b�0z@cM$100,000 under $500,000~ cn@~ cNv@~ cn@~ cP@c�c�~ c�p@~ c�ܗ@!dM$500,000 under $1,000,000~ dnx@~ dNr@~ dn0u@~ dP� @d�dn~ d�P@~ d�@#eM$1,000,000 under $5,000,000~ enq@~ eNB@~ enps@~ eP`6@~ e�@~ en8@~ e�F@~ e�@fR$5,000,000 or more~ fpH@~ fS @~ fpI@~ fU>@~ f�~ fp~ f�(@~ f�@gVghgWghgWgWghg�gWh.]h5UOrganizations with gross unrelated business income (UBI) over $10,000 [3] --Continuedh@h@h@h@h@h3h@i.9i51Deductions directly connected with UBI--Continuedi@i@i@i@i@iBi3j.j2j3j2j3jtjuj0Deductions not j3k.k2 Contributionsk3k2 Net operatingk3k6k3k0directly connectedk3l.Size of gross unrelatedl0 to employeel3 l0lossl3l0Other deductionsl3l0with UBIl3m.business income (UBI)m2 benefit plansm3m2 carryoverm3mtmum5m@n.n2n3n2n3ntnu n2Totaln3o.oBNumberoBoBNumberoBoBNumberoBoBNumberoBp. p/of p/Amount p/of p/Amount p/of p/Amount p/of p/Amountq.q/returnsq/q/returnsq/q/returnsq/q/returnsq/r.r6r6r6r6r6r6r6r6sDsEsEsEsEsEsEsEsEt*~ tGF@~ tGF@~ tGG@~ tGG@~ tGH@~ tGH@~ tGI@~ tGI@ uHTotal~ ul`@~ uKHA~ ul@~ uINW~ uK@~ u_^q~ ul@~ uIA vM$1,000 under $10,001 [3]~ vn~ vP~ vn~ vN~ vP~ va~ vn~ vN"wQ$10,001 under $100,000 [3]~ wn^@~ wPK@~ wn̫@~ wN�A~ wP*@~ wa@~ wnv@~ wN@xM$100,000 under $500,000~ xn@~ xP@@~ xn@~ xNA~ xPʪ@~ xa�"A~ xn@~ xN@!yM$500,000 under $1,000,000~ yns@~ yP@~ yn@q@~ yNA~ yP@~ yaH�A~ yny@~ yN@#zM$1,000,000 under $5,000,000~ znp@~ zP@~ znr@~ zN̙A~ zP0}@~ za`xA~ znt@~ zNl@{R$5,000,000 or more~ {pG@~ {U`@~ {pE@~ {SșA~ {U@R@~ {c\*A~ {pK@~ {S@|V|h|W|h|W|�|�|h|X}.]}5UOrganizations with gross unrelated business income (UBI) over $10,000 [3] --Continued}@}@}@}@}@}@}@~.=~55Deductions not directly connected with UBI--Continued~@~@~@~@~@~@~@.�u�u�u�u �l��� ����� �z��� �z��� ����� ~�"� Z��� �Z��� �z��� ����� ��@� ��@�� ���,� ���,� ��@�� -�@��7�Z�!�7���!�7� �!�7� �!�7���!�7���!�7��!�7��!�7���!�7���!�7���!�7� �!��7��"�7�(�$@�7���!�7�D�L3Size of gross unrelated0Specific deduction30 Contributions30Set-asides [7]30 Excess exempt3�3business income (UBI)�C�v�C�v�C�v��expense���.�BNumber�B�BNumber�B�BNumber�B�BNumber�B�. �/of �/Amount �/of �/Amount �/of �/Amount �/of �/Amount�.�/returns�/�/returns�/�/returns�/�/returns�/�.�/�/�/�/�/�/�/�/�D�E�E�E�E�E�E�E�E�*~ �GJ@~ �GJ@~ �GK@~ �GK@~ �GL@~ �GL@~ �GM@~ �GM@ ��Total~ �l@~ �Ke@~ �lt@~ �I@~ �lpq@~ �I@~ �l@~ �IA �M$1,000 under $10,001 [3]~ �n~ �P~ �n~ �N~ �n~ �N~ �n~ �N"�Q$10,001 under $100,000 [3]~ �nI@~ �P0@~ �n`@~ �Nd@~ �n@a@~ �NЧ@~ �n@~ �N @�M$100,000 under $500,000~ �n@~ �P@~ �nPu@~ �N@~ �nU@~ �N@~ �nЃ@~ �N@!�M$500,000 under $1,000,000~ �nr@~ �P@r@~ �nM@~ �N8@~ �n:@~ �N@~ �n@_@~ �N@#�M$1,000,000 under $5,000,000~ �nj@~ �Pj@~ �nI@~ �N=@~ �n6@~ �Ny@~ �n@`@~ �N`9@�R$5,000,000 or more~ �p@@~ �U@@~ �p.@~ �S@~ �p@~ �S@~ �p5@~ �S�@�����������������r��j* Estimate should be used with caution because of the small number of sample returns on which it is based.��������������������[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 all exempt organizations reporting gross UBI, cost of sales and services was $1.6 billion.�������������������z[2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules.��������������������[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��������������������and net operating loss carryover, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item ����������������H��@separately, as shown in columns 14 through 49 and 52 through 59.��������������������[4] Excludes $38.7 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.��������������������[5] Excludes $1.5 billion of cost of sales and services reported by organizations with gross UBI over $10,000. See footnote 1 for explanation.��������������������[6] This deduction was required to be reported as a lump-sum total only and may have included component deductions that were of the same type shown elsewhere in this table. For��������������������example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation."����������������l��dTherefore, the total amount shown for some of the separately reported deductions may be understated.����������������� (� �� �� �� ����������(�����������������(��������� ��!��"��#��$(�%��&��'��(��)��*��+��,�b��Z[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.�!�!�!�!�!�!�!�!� !� !� !� !� !�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!�!� !�!!�"!�#!�$!�%!�&!�'!�(!�)!�*!�+!�,!�-!�.!�/!�0!�1!�2!�3!�4!�5!�6!@��8NOTE: Detail may not add to totals because of rounding.[��SSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�A�l@��A� @��A�@��A�@��A�@��A�@"�A�F�A�@��A@��A�F�A�@�A�F�A��@,�A�@,�A�@��A�@��A�@!�A�@!�A�@!�A�@!�A@!�A�F�A���!�A��L�A��@!�A�@!�A�@!�A�@!��A�@"�A�@$@�A�F�A�@L���'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�A�@��A�F�A�@��A�F�A��@��A�@"�A�@F�A�@��A�@��A�@F�A�@�A�@F�A@,�A�F�A���!�A��L�A��@!�A�@!�A�@!�A�@!�A�@!�A�@F�A�F�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@'�'�'�'�'�'�'�'�'�'� '� '� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�$'�%'�&'�''�('�)'�*'�+'�,'�-'�.'�/'�0'�1'�2'�3'�4'�5'�6'�7'�8'�9'�:'�;'�<'�='�>'�?'�@']Pb��e���} ]P)�b��e���{ ]P>o-�-���8�7  1]PJ�cId���P�22 ]R$�cI!d����486  = ���7> ����?�?�?�?m|�ĺëw,�VB,�V̺\XT0|0<��0\XT|0|0ax\XT00!�Ļ�w0� �w00!�@�Ļ@�h�Uw�`�qq     ��"