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Jd2 2 2 2 2 2 y2 dC !G K C ,O Q Q Q ,O Q S S S ,O S S S Sh.`Table 1.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Net Income,,,,,,,, ,k.c(Less Deficit), Deficit, and Total Income Tax, by Internal Revenue Code Section Describing Type of ,,,,,,,, ,..&Tax-Exempt Organization, Tax Year 1995,,,,,,,, ,_1W[All figures are estimates based on samples--money amounts are in thousands of dollars]           #$$$$$$$$ $"      /  #$$$$$$0$ $3 4Gross 5Total65 Net income57 5Total 6 83Number3 unrelated9deductions [1,2]:9(less deficit)9;9income tax [4] : 2Internal Revenue 3of 3business < = < = 3Deficit < = 2 Code section 3returns 3income 3Number 3 3Number 3 3 3Number 3 3 3(UBI) 3of 3Amount 3of 3Amount 3 3of 3Amount 3 3 3returns 3 3 returns [3] 3 3 3returns 3 > ? ? ? ? ? ? ? ? ?@~ A?~ A@~ A@~ A@~ A@~ A@~ A@~ A @~  A"@ BD All sections~ E@@~ EG~ E@~ E洺~ E@@~ E-~ E~ E@~  EA FH401(a)~ I@~ I A~ I@~ I!@~ IĐ@~ I.A~ I~ I@~  I@ JL408(e)~ M"@~ M-@~ M@~ M@~ Mб@~ Mp@~ M!~ M&@~  MT@ NH 501(c)(2)~ I k@~ I@~ I k@~ I$@~ Ij@~ I~ I`~ IZ@~  I8@ JL 501(c)(3)~ MW@~ Mn~ MS@~ M^O~ M@~ Mx/~ M.~ M@~  M @ P RL 501(c)(4)~ M@~ MA~ M@~ MtA~ ML@~ M~ M~ Ms@~  M@ PL 501(c)(5)~ MN@~ MHA~ M@~ M|A~ M@~ M`s~ M`~ M8@~  M?@ PH 501(c)(6)~ I׷@~ I~F-~ I׷@~ Iz+A~ I?@~ IX[~ I( ~ I@~  I@ JL 501(c)(7)~ M@~ MA~ Mf@~ MA~ M@~ Mn~ MP~ M@~  ML@ PL 501(c)(8)~ M@~ M@i@~ M@~ M#@~ MH@~ M~ M@v~ MP}@~  M@ NL 501(c)(9)~ M@~ M({A~ Mh@~ MyA~ M~@~ M4>A~ M ~ M@{@~  M[@ NL 501(c)(10)~ Mp@~ M@~ Mp@~ M@~ Mj@~ M~ M M*108  M*158 NH 501(c)(11)~ I~ I~ I~ I~ I~ I~ I~ I~  I JL 501(c)(12)~ Ma@~ M@~ Ma@~ M?@~ M`@~ M~ M~ MC@~  M@ NL 501(c)(13) M*32M*2,210 M*32M*2,112 M*11 M*98 M*-22 M*4  M*18 NL 501(c)(14) M*72M*10,294 M*72M*12,839 M*72M*-2,545M*-2,887 M*63  M*60 NL 501(c)(15) M** M** M** M** M** M** M** M**  M** N ,O! S" S# S$ ,O% S& S' Q( C) !* n)+ (, @- @. @/ @0@1N@2@3@4@5@6@7@8$@ H 501(c)(16)~ I~ I~ I~ I~ I~ I~ I~ I~ I J!L 501(c)(17) !M** !M** !M** !M** !M** !M** !M** !M** ! M**! N"L 501(c)(18)~ "M~ "M~ "M~ "M~ "M~ "M~ "M~ "M~ " M" N#L 501(c)(19)~ #M @~ #M@~ #M@~ #M8iA~ #Mx@~ #M~ #M@~ #M0@~ # MX@# N$H501(c)(21) [5]~ $I~ $I~ $I~ $I~ $I~ $I~ $I~ $I~ $ I$ J%L 501(c)(22)~ %M~ %M~ %M~ %M~ %M~ %M~ %M~ %M~ % M% N&L 501(c)(23) &M** &M** &M** &M** &M** &M** &M** &M** & M**& N'L 501(c)(24)~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ 'M~ ' M' P(L 501(c)(25) (M*49(M*16,945 (M*49(M*3,267 (M*49(M*13,678 (M*-28 (M*48( M*5,333( N)%)&)&)&)&)&)&)&)&) &) 'q**i*Estimate should be used with caution because of the small number of sample returns on which it is based.*(*(*(*(*(*(*(*(* (+***Data deleted to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals.+ ),*[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 $1.7 billion./*z[2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules.J0*B[3] Excludes returns with net income (less deficit) equal to zero.1*[4] Total income 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, and2*other allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," the environmental tax, and the "proxy" tax on nondeductible3*lobbying and political expenditures. The proxy tax was reported on Form 990-T and was included in total income tax; however, it had no connection to the tax on unrelated4*business income or an organization's involvement in unrelated business activities. For exempt organizations reporting gross UBI, total proxy tax was $3.9 million.5*[5] Prepaid legal service funds, described in section 501(c)(20) of the Internal Revenue Code, were no longer tax exempt beginning with tax years after June 30, 1992.6*NOTES: Detail may not add to totals because of rounding. See the Appendix to this article for a listing of the types of tax-exempt organizations, by the Internal Revenue Code  7*section describing them.@8+8SOURCE: ibet, Statistics of Income Bulletin, Spring 1999. @ @ @ @ @ @ @ @ @ @ @ @ @ @ @= R> ????m 1rw V̻ V{ 1ɼ*0ɼ 1 1*0*0<) 1`1(0 1(0`1$$H(pp uuuu$qq     "