\pCynthia Belmonte j:H B  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica000:p l 01jLF0,z 1 Arial1 xArial1 Arial1j Helveticaelvetica000:p l 01jLF0x=z 1 Arial1 Arial1 Arial&?'?(?)?M dXX"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\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/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"8C Q"C #C a8C C qC C qC <C q8C  C C <C q<C # C # C 8C 8C #<C a8C Q 8C Q C Q 8C Q 8C Q(8C  C Q 8C Q 8C Q 8C Q"8C  C Q*8style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_lines style_titlesU} it}  it :,l@,1@,@,@,@,@ ,P7,7,7 ,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 Amount 2 3 3 returns  6 returns  0~ 1?~ 1@~ 1@~ 1@~ 1@~ 1@~ 1@ ALL ENTITIES ! ! ! ! ! ! ! "Total~ #;@~ #&N~ #@~ #>v~ #Z~ #@@~ #XA $$1,000 under $10,001 [5]~ %@~ %@~ %J@~ %D@~ %@~ % @~ %@"$$10,001 under $100,000 [5]~ %'@~ %A A~ %"@~ %p@~ %@~ %ϻ@~ %@@$$100,000 under $500,000~ %ޣ@~ %!A~ %@~ %tA~ %(A~ %\@~ %>@!$$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@~ %8A~ %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* > "