\pjnwill00  ,DZuB  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica000\$D* Ļ 0$1jF0q 1 Arial1 xArial1 Arial1j Helveticaelvetica000\$D* Ļ 0$1jF0#,##0" ";\-#,##0" ";"-- ";@" " " "@da\ \ \ \ @"......................................................................................"=:#,##0" ";\-#,##0" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "~{\ \ \ \ @"................................................................................................................" ##0.0E+0mm:ss@52_("$"* #,##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 1 C / C 0 C . C  C "C "C #C %!C  C  C !C $C C C 8C 8C C !8C 8C 8C !(C Q8C Q8C Q8C Q8C Q8C Q"(C Q8C Q8C Q8C Q8C Q8C Q8C QC 8C 8C Q8C 8C Q8C Q8C Q8C 8C Q8C Q8C 8C Q8C Q8C Q8C Q8C C aC a8C a8C a8C 8C C q<C C <C <C  C y<C yC y<C  <C  C q<C qC q<C  <C !q<C  <C Q8C Q8C Q8C 8C <C q<C  ,C q<C  ,C  <C $q<C Q"8C Y8C %!(C QC QC Q8C &C <C y<C "C "<C <C 8C 'q<C q8C !q<C $q<C %!C %C q8C %!C - ,C q#(C C  C Q8C Q8C $C 'C !C (C $qC 'qC !qC (qC  C  8C 'q<C (q<C *C q8C $q<C )q<C -<C  (C  C  (C  <C (q<C - <C -q <C - C - C 8C  <C q<C q<C  <C q<C !style_col_headingsstyle_col_numbersstyle_data_TABLE7style_footnotesstyle_spannersstyle_stub_lines style_titles style_totalsU} ot}  ot  ,l@ ,1@ ,@ ,@  ,n@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@  ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@-%Unrelated Business Income Tax Returnsf^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000  _!W[All figures are estimates based on samples--money amounts are in thousands of dollars]  "#$$$$$$$$ $ %&'All organizations() *Organizations with gross**** * +&,-.!*unrelated business income**** * +&/Total  0Total1)*!(UBI) of $1,000 under $10,001 [3]**** * +&Size of gross unrelated2number 3deductions [1,2]4 5Total5- Net operating.-Specific 5 +&business income (UBI) 2of346deductions [2,4]*7loss deduction83 deduction 9 + & :returns ,Number ; <Number , ,Number , ,Number , + & = 2of  >Amount &of  2Amount 2of  2Amount 2of  /Amount + ?  @returns A ?returns @ @returns @ @returns @ + B~ C?~ C@~ D@~ E@~ C@~ C@~ C@~ C @~ F"@ G HTotal~ I@~ J@~ J2(~ J?@~ JX@~ J8@~ J4@~ J @~ K@@ L M$1,000 under $10,001 [3]~ Nn@~ O?@~ OX@~ O?@~ OX@~ O8@~ O4@~ O @~  P@@ Q"R$10,001 under $100,000 [3]~ S@~ T@~ Ts!A T-- T-- T-- T-- T--  U-- VM$100,000 under $500,000~ S7@~ T-@~ T4<4A T-- T-- T-- T-- T--  U-- Q!M$500,000 under $1,000,000~ Sؑ@~ TБ@~ T$. T-- T-- T-- T-- T--  U-- Q#M$1,000,000 under $5,000,000~ SX@~ T8@~ T}w T-- T-- T-- T-- T--  U-- Q$5,000,000 or more~ S p@~ U p@~ U U-- U-- U-- U-- U--  U-- QYW'OOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]((((((( ( +Z**.7&Deductions directly connected with UBI99999 9 +Z *Total*/&0 Allocable to*0Allocable to unrelated* 0 Allocable to &ZSize of gross unrelated*deductions [2,5]* 0Total*0rental*0 debt-financed* 0 investment +Zbusiness income (UBI)**/*0 income [6]*0 income [6]* 0 income [6,7] +Z<Number,,Number,,Number,,Number, ,Number +Z &of2Amount 2of2Amount 2of2Amount 2of2Amount  /of +[?returns@@returns@@returns@@returns@ @returns +\~ E$@~ C&@~ C(@~ C*@~ C,@~ C.@~ C0@~ C1@~  F2@ G ]Total~ ^@~ J}~ J@~ Jn~ J@~ JA~ J@~ J$AA~  K@ L M$1,000 under $10,001 [3] O-- O-- O-- O-- O-- O-- O-- O--  P-- _"R$10,001 under $100,000 [3]~ S@~ Ts!A~ T@~ T!~ T@~ T@@~ Tx@~ T5@~  U|@ a ,l@! ,@" ,@# ,@ $ ,@% ,@& ,@' ,@( ,@) ,@* ,{@+ ,@, ,@- ,@. ,@/ ,@0 ,@1 ,@2 ,@3 ,@4 ,@ 5 ,@6 ,@7 ,@8 ,@9 ,@: ,@; ,@< ,@= ,@> ,@? ,@ b$100,000 under $500,000~ `-@~ T4<4A~ Tc@~ T>J~ Tq@~ T`S@~ T@~ T(@~ UP|@ _!!b$500,000 under $1,000,000~ !`Б@~ !T$.~ !Tܐ@~ !T %A~ !TJ@~ !TG@~ !T@V@~ !Tr@~ ! UX@! _#"b$1,000,000 under $5,000,000~ "`8@~ "T}w~ "T@~ "Tm~ "TK@~ "T@~ "T@[@~ "T0|@~ " UN@" _#$5,000,000 or more~ # p@~ #~ #n@~ #^DA~ #&@~ #u@~ #;@~ # FA~ # .@# X$&b$7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued$9$9$9$9$9$9$9$ 9$ +%&9%71Deductions directly connected with UBI--Continued%9%9%9%9%9%9%9% 9% +&&&/ Allocable to&0Allocable to income&*&0Allocable to exploited&*&0Direct&*&0Compensation of& *& &'dSize of gross unrelated'/ investment'0from controlled'*'0exempt activity income,'*'0 advertising'*'0officers, directors,' *' +(&business income (UBI)(/ income [6,7](0organizations [6](*(0except advertising [6](*(0 costs [6](*(0 and trustees( *( +)&)e --Continued)0)*)0)*)0)*)0) *) +*&*/*,Number*,*,Number*,*,Number*,*,Number* ,* ++&+/Amount +2of+2Amount +2of+2Amount +2of+2Amount +2of+ /Amount+ +,?,@,@returns,@,@returns,@,@returns,@,@returns, @, +-B~ -C3@~ -C4@~ -C5@~ -C6@~ -C7@~ -C8@~ -C9@~ -C:@~ - F;@- G .HTotal~ .I}@~ .J}@~ .J -@~ .J@~ .J`"@~ .J@~ .JZ-A~ .Jp@~ . K1@. L /M$1,000 under $10,001 [3] /N-- /O-- /O-- /O-- /O-- /O-- /O-- /O-- / P--/ Q"0R$10,001 under $100,000 [3]~ 0Sz@~ 0To@~ 0T)@~ 0Tw@~ 0Tw@~ 0T@~ 0T7@~ 0T@~ 0 U6@0 V1M$100,000 under $500,000~ 1St@~ 1Ta@~ 1T@~ 1Te@~ 1T@~ 1T<@~ 1TA~ 1T@~ 1 U@1 Q!2M$500,000 under $1,000,000~ 2S@~ 2T:@~ 2T@~ 2TM@~ 2T@~ 2Tp@~ 2T@~ 2T@Y@~ 2 U\@2 Q#3M$1,000,000 under $5,000,000~ 3Sڳ@~ 3TD@~ 3TZ@~ 3TK@~ 3T`@~ 3Tm@~ 3Tx A~ 3T]@~ 3 U=@3 Q4$5,000,000 or more~ 47@~ 47@~ 4@@~ 41@~ 4@~ 4M@~ 4<.A~ 4>@~ 4 \@4 Q5&b57ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continued595959595959595 f6&Size of gross unrelated9671Deductions directly connected with UBI--Continued696969696969696 f7&business income (UBI)70Salaries and wages7*70Repairs and maintenance7*70 Bad debts7*70Interest7*7 f8&8,Number8,8,Number8,8,Number8,8,Number8,8 f9& 92of 92Amount 92of 92Amount 92of 92Amount 92of 9/Amount9 f:?:@returns:@:@returns:@:@returns:@:@returns:@: f;B~ ;C<@~ ;C=@~ ;C>@~ ;C?@~ ;C@@~ ;C@@~ ;CA@~ ;FA@; f <jTotal~ <I@~ <J4A~ <J@~ <Jk@~ <J@@~ <J)@~ <J @~ <K @< k =M$1,000 under $10,001 [3] =N-- =O-- =O-- =O-- =O-- =O-- =O-- =P--= l">R$10,001 under $100,000 [3]~ >S@~ >T@@~ >Tf@~ >T@~ >T`e@~ >Ty@~ >T@~ >U)@> `?m$100,000 under $500,000~ ?S2@~ ?TyA~ ?T@~ ?T@~ ?Tq@~ ?T$@~ ?T@~ ?U@@? `@ ,l@A ,@B ,@C ,@D ,d@E ,@F ,@G ,@H ,{@I ,@ J ,x@K ,@L ,@M ,@N ,@O ,@P ,@Q ,@R ,@S ,@T ,@U ,@V ,@W ,@X ,@Y ,@ Z ,@[ ,@\ ,@] ,@^ ,@_ ,@!@m$500,000 under $1,000,000~ @Sx@~ @TоA~ @T`{@~ @T_@~ @TW@~ @T @~ @Ti@~ @U@@ `#Am$1,000,000 under $5,000,000~ ASH@~ ATA~ ATx@~ AT@@~ AT^@~ AT@~ AT e@~ AU@A `Bn$5,000,000 or more~ BS``@~ BU(A~ BUV@~ BU@@~ BUE@~ BU@d@~ BUI@~ BU@B `CpCqCrCqCsCtCsCqCsC u"DvFootnotes at end of table.DwDwDwDwDwDwDwDwD wD x-E%Unrelated Business Income Tax ReturnsEwEwEwEwEwEwEwEwE wE xfF^Table 7.--Types of Deductions, by Size of Gross Unrelated Business Income (UBI), Tax Year 2000FFFFFFFFF yF zG{ --ContinuedGGGGGGGGG yG z_H!W[All figures are estimates based on samples--money amounts are in thousands of dollars]HHHHHHHHH H H I#I$I$I$I$I$I$I$I$I I I J&bJ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedJ9J9J9J9J9J9J9J J J K&9K71Deductions directly connected with UBI--ContinuedK9K9K9K9K9K9K9K K K L&Lg Taxes and L*LhLiLgL*Lg ContributionsL*L L L M&Size of gross unrelatedM}licenses paid M~M0 DepreciationM*M0 DepletionM*M0 to deferredM*M M M N&business income (UBI)Ng deductionN*NhNiNgN*Ngcompensation plansN*N N N O&O,NumberO,O,NumberO,O,NumberO,O,NumberO,O O O P& P2of P2Amount P2of P2Amount P2of P2Amount P2of P2AmountP P P Q?Q@returnsQ@Q@returnsQ@Q@returnsQ@Q@returnsQ@Q Q Q RB~ RCB@~ RCB@~ RCC@~ RCC@~ RCD@~ RCD@~ RCE@~ RCE@R R R  SHTotal~ S@~ SXA~ S@~ SA~ SR@~ Sİ@~ S@~ S@S S S  TM$1,000 under $10,001 [3] T-- T-- T-- T-- T-- T-- T-- T--T |T |"UR$10,001 under $100,000 [3]~ U\@~ U@~ U@~ U@ U*47 U*499~ U|@~ U@U |U |VM$100,000 under $500,000~ V@~ Vp@~ V@~ V@~ V2@~ V@~ Vv@~ VЛ@V |V |!WM$500,000 under $1,000,000~ W@~ W@@~ W|@~ W@WW~ WS@~ W(@W |W |#XM$1,000,000 under $5,000,000~ X{@~ X@~ X z@~ X@ X*9X*3,220~ XQ@~ X@X |X |Y$5,000,000 or more~ Yc[@~ Y`@~ Yc@\@~ YW|@YY~ Yc(@~ YW@Y Y Z&bZ7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--ContinuedZ9Z9Z9Z9Z9Z(Z9Z |Z |[&9[71Deductions directly connected with UBI--Continued[9[9[9[9[9[0Deductions not [*[ |[ |\&\g Contributions\*\g Net operating\*\/\*\0directly connected\*\ |\ |]&Size of gross unrelated]0 to employee]* ]0loss]*]0Other deductions]*]0with UBI]*] |] |^&business income (UBI)^gbenefit programs^*^g deduction^*^h^i ^gTotal^*^ |^ |_&_,Number_,_,Number_,_,Number_,_,Number_,_ |_ |`,l@a,@b,@c,@d,@e,@f,@g,@h,@i,@ j,@k,@l,@m,@n,@o,@p ,@q ,@r ,@s ,@t ,@u ,@v ,@w ,@x ,@y ,n@z ,@{ , @| ,@} ,@~ ,@ ,&@`& `2of `2Amount `2of `2Amount `2of `2Amount `2of `2Amount` |` |a?a@returnsa@a@returnsa@a@returnsa@a@returnsa@a a a a a aabB~ bCF@~ bCF@~ bCG@~ bCG@~ bCH@~ bCH@~ bCI@~ bCI@b b b b b bb cHTotal~ c@~ c A~ c@~ cA~ c!@~ cj~ c@~ c{+c |c | dM$1,000 under $10,001 [3] d-- d-- d-- d-- d-- d-- d-- d--d |d |"eR$10,001 under $100,000 [3]~ e`@~ e@~ e$@~ e@~ e@~ e8A~ e_@~ e$@e |e |fM$100,000 under $500,000~ f@~ f@~ f@~ f@~ fb@~ f,NA~ f@~ fP@f |f |!gM$500,000 under $1,000,000~ gy@~ gO@~ g`g@~ g@~ g@~ g A~ g@~ g>@g g #hM$1,000,000 under $5,000,000~ h z@~ h@~ he@~ h@~ h@@~ h^,~ h0@~ hAh h i$5,000,000 or more~ ic[@~ i`@~ icN@~ iW/@~ i h@~ ijO~ ic`@~ iW4 Ai |i |j&bj7ZOrganizations with gross unrelated business income (UBI) of $10,001 or more [3]--Continuedj9j9j9j9j9j9j9j |j |k*Size of gross unrelated=k75Deductions not directly connected with UBI--Continuedk9k9k9k9k9k9k9k |k |l*business income (UBI)l0Specific deductionl*l0 Contributionsl*l0Set-asides [7]l*l0 Excess exemptl*l |l |m&m,Numberm,m,Numberm,m,Numberm,m,Numberm,m |m |n& n2of n2Amount n2of n2Amount n2of n2Amount n2of n2Amountn n n o?o@returnso@o@returnso@o@returnso@o@returnso@o o o pB~ pCJ@~ pCJ@~ pCK@~ pCK@~ pCL@~ pCL@~ pCM@~ pCM@p |p | qTotal~ q@~ q)@~ qD@~ q@u@~ q0w@~ q$A~ qL@~ qAq |q | rM$1,000 under $10,001 [3] r-- r-- r-- r-- r-- r-- r-- r--r |r |"sR$10,001 under $100,000 [3]~ s@~ s@~ s@~ sH@ s*166s*3,164~ s@~ s@s |s |tM$100,000 under $500,000~ t@~ t&@~ t|@~ t@~ t]@~ t]@~ tx@~ t@t |t |!uM$500,000 under $1,000,000~ u~@~ u~@~ uU@~ u@~ uC@~ u@~ ud@~ u@u u #vM$1,000,000 under $5,000,000~ vPw@~ v0w@~ vX@~ vy@~ vC@~ vE@~ vd@~ vS@v v w$5,000,000 or more~ wtW@~ wqW@~ wtD@~ ws@~ wq(@~ w(K A~ wtF@~ ws@w |w |xoxxxxxxxxx |x |ryj* Estimate should be used with caution because of the small number of sample returns on which it is based.yyyyyywywywy y z[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 zzzzzzwzwzwz z {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, {{{{{{w{w{w{ { |and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.||||||w|w|w| | }|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.}}}}}}w}w}w} } ~[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 ~~~~~~w~w~w~ ~ and net operating loss deduction, which all organizations reported separately). Organizations with gross UBI over $10,000 were required to report each expense and deduction item www   ,@ ,@ ,@ ,@ ,"@ ,$@ ,@ ,@ ,@ ,@ ,n@QIseparately, as shown in columns 14 through 45, 48, 49, and 54 through 59.www  [4] Excludes $42.3 million of cost of sales and services reported by organizations with gross UBI of $10,000 or less. See footnote 1 for explanation.www  [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.www  [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 www  example, if deductions "allocable to rental income" included depreciation, then that amount of depreciation would not be included in the separately reported item, "depreciation." www  ldTherefore, the total amount shown for some of the separately reported deductions may be understated.www  wbZ[7] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.  @8NOTE: Detail may not add to totals because of rounding.  VNSource: ibet, Statistcs of Income Spring Bulletin, Publication 1136, July 2004.||| | |||| | |||||||||| | |]f<WZ  x } {) = v{*> "