\pjnwill00 $ &B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica=<y;0p4 ,4 ;0p4 1jLF0e1 Arial1 xArial1 Arial1j Helveticaelvetica=<y;0p4 ,4 ;0p4 1jLF0tg1 Arial1j Helveticaelvetica=<y;0p4 ,4 ;0p4 1jLF0 j1 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" ";"-- ";@" "-*#,##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 8C C Q"8C Q"C Q&C Q&8C Q8C QC QC Q8C Q.8C Q.8C Q8C Q8C Q8C Q8C Q8C $C aC a8C C qC q<C C qC q<C yC <C q8C <C !C !8C !!C !!C 8C 8C <C q<C $ C !C $ C  C QC Q8C !style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_lines style_titles style_totalsU} ot}  ot $  l 1      d                 d      !  -J%Unrelated Business Income Tax Returnsh`Table 3.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated  jbBusiness Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size  F>of Unrelated Business Taxable Income or Deficit, Tax Year 2000 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]   @AAAAAAAA  ! !Gross "Total#(Unrelated business ) "Total# $%Number% unrelated6H. deductions [1,2]'(taxable income )& tax [3]' $"$Size of unrelated business %of%business*+0I( (less deficit),*+ $! $taxable income or deficit %returns %income %Number % %Number % %Number % $ $ % %(UBI) %of %Amount %of %Amount %of %Amount $ - . . .returns . .returns  . .returns . $ /~ 0?~ 0@~ 0@~ 0@~ 0@~ 0@~ 0@~ 0 @ 1 2Total~ 3@~ 3&~ 3@~ 32(~ 3@@~ 3Z+~ 3@~ 3`A 45Deficit~ 6@~ 6t~ 6@~ 69~ 6@~ 6.;~ 6W@~ 6@ 75Zero [4]~ 6j@~ 6c~ 6j@~ 6c 8-- 8--~ 6a@~ 6@ 75$1 under $1,000~ 6@~ 6@~ 6@~ 6@@~ 6@~ 6@~ 6@~ 6o@ 75$1,000 under $10,000~ 6)@~ 6`A~ 6@~ 60A~ 6)@~ 6@@~ 6@~ 6͵@ 95$10,000 under $100,000~ 6@~ 6(A~ 6k@~ 6d#A~ 6@~ 6fA~ 6 @~ 6@ 95$100,000 under $500,000~ 6x@~ 6 "~ 6(@~ 6)A~ 6x@~ 6A~ 6`@~ 6,@ 9!5$500,000 under $1,000,000~ 6`a@~ 6A~ 6 a@~ 6p@~ 6`a@~ 6g@~ 6`a@~ 6@ 7B$1,000,000 or more~ Cg@~ CfT~ C`g@~ CA~ Cg@~ C~9~ Cg@~ CA 9;:::::::: :D[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 DDDDE<<< =Dsales 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, DDDD?>>> >Dand certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.DDDD?>>> >D|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.DDDD?>>> >D[3] 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 DDDD?>>> >Dallowable 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. DDDD?>>> >DThe 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 DDDD?>>> >Din unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.5 million.DDDD?>>> >D~[4] The Zero category includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions.DDDD?>>> > <! " # <@ D8NOTE: Detail may not add to totals because of rounding. D D D D ? > > > >V!FNSource: ibet, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.!D!D!D!D!E!<!<!<! <"G"G"G"G"G"G#G#G#G#G#G#G= x[,!> "