\pCynthia Belmonte N_f,HB  dMbP?_"*+%(Q1 Arial1 Arial1 Arial1 Arial1 Arial1j Helveticaelvetica_<y;0z Tz ;0z 1jLF0,z 1 Arial1 xArial1 Arial1j Helveticaelvetica_<y;0z Tz ;0z 1jLF0x=z 1 Arial1j Helveticaelvetica_<y;0z Tz ;0z 1jLF0 z 1 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" ";"-- ";@" "@*. \(#,##0\)da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "}@".........................................................................................................................." " "@1.#,##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 ) C ' C ( C & C  C "C "C #C !!C  C !C $C 8C C 8C 8C Q8C Q8C Q8C q<C Q8C Q8C  (C QC Q&C Q&8C QC Q8C Q8C QC Q8C %<C aC <C qC 8C <C 8C <C qC C 8C C <C 8C 8C q<C Q8C 0C 0C 0C 0C 0C q<C a8C a8C yC a8C yC q<C !8C !C 8C Q8C Q8C Q8C a8C q<C "qC q<C "qC 8C <C q<C "qC qC 8C % <C 8C 8C  C % C % <C  C !!(C <C q<C <C q<style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_lines style_titles style_totalsU} ot}  ot _lcc cc ccccc c c c c ccccccccc chccccccccc-`%Unrelated Business Income Tax Returnsg_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999     _W[All figures are estimates based on samples--money amounts are in thousands of dollars]       ^______      !"<#4Sources of gross unrelated business income (UBI) [1]"!"           !"$%$%          &'Gross unrelated" (Gross profit (less loss))( Capital gain)           Size of gross unrelated*business income (UBI)"'from sales and services"' net income"           business income (UBI)+,'"'"            -Number - .Number . .Number .                 -of -Amount -of -Amount -of  -Amount                 -returns - -returns - -returns -                , + + + + + +                /~ 0?~ 0@~ 0@~ 0@~ 0@~ 0@                1Total~ 2@~ 2^R~ 2@~ 2~ 2L@~ 2$A33 3 3 3 3 3333 4$1,000 under $10,001 [2]~ 2@]@~ 2`@~ 2¥@~ 2@~ 2o@~ 2@33 3 3 3 3 3333$4$10,001 or more, total [2,3]~ 2@@~ 2L1]A~ 2@~ 2D~ 2@~ 2)55 5 5 5 5 5555"6 $10,001 under $100,000~ 7@~ 7$~ 7@~ 7A~ 7y@~ 7@33 3 3 3 3 3333#6 $100,000 under $500,000~ 7%@~ 7|'4A~ 7*@~ 7$+~ 7`g@~ 7@33 3 3 3 3 3333%6 $500,000 under $1,000,000~ 7@~ 7&A~ 7@~ 7HA~ 7P@~ 7@38 3 3 3 3 3333'6 $1,000,000 under $5,000,000~ 7Ќ@~ 7z9v~ 7h@~ 7n(9~ 7V@~ 7@9: 9 9 9 9 9999g $5,000,000 or more~ h@l@~ h*P~ h@a@~ h ME~ hB@~ h(A9: 9 9 9 9 9999=G#?Sources of gross unrelated business income (UBI) [1]--Continued>>>>>33 3 3 3 3 3333='"'"??7Income (less loss) from partnerships and S corporations@99 9 9 9 9 9999='Net capital loss"'Net gain (less loss),"AB38 3 3 3 3 3333 Size of gross unrelated' (trusts only)"&'sales of noncapital assets [4]"AB38 3 3 3 3 3333 business income (UBI)'"'"CD38 3 3 3 3 3333=.Number..Number..Number. E 8 3 3 3 3 3333= -of -Amount -of -Amount -of -Amount38 3 3 3 3 3333=-returns--returns--returns-38 3 3 3 3 3333F~ G@~ G @~ G"@~ G$@~ G&@~ G(@38 3 3 3 3 3333 1Total~ 2P@~ 2pp@~ 2|@~ 2@~ 28@~ 2JA33 3 3 3 3 3333 lc!c"c#c$c%c&c'c (c)c*c+c,c-c.c/c0c1c2c3c4c5c6c7c8c9c:c;c<c=qc>c ?dc 4$1,000 under $10,001 [2] H-- H-- 2*180 2*40~ 2]@~ 2]@ I I I I I I I I I I$!4$10,001 or more, total [2,3]~ !2P@~ !2pp@~ !2q@~ !2R@~ !2&@~ !2A!5!5! 5! 5! 5! 5! 5!5!5!5""6 $10,001 under $100,000 "J*34 "J*71~ "7d@~ "7h@~ "7@~ "7@@"3"8" 3" 3" 3" 3" 3"3"3"3##6 $100,000 under $500,000~ #76@~ #7@d@~ #7@R@~ #7~ #7v@~ #7`@#3#8# 3# 3# 3# 3# 3#3#3#3%$6 $500,000 under $1,000,000~ $7@~ $7*@~ $73@~ $7M~ $7Y@~ $7@$3$8$ 3$ 3$ 3$ 3$ 3$3$3$3'%6 $1,000,000 under $5,000,000~ %7@~ %72@~ %7.@~ %7y@~ %7e@~ %7s@%3%8% 3% 3% 3% 3% 3%3%3%3&; $5,000,000 or more &H-- &H--~ &7$@~ &7:@~ &7O@~ &7f@&3&8& 3& 3& 3& 3& 3&3&3&3'<'K'K'K'K'K'K'3'8' 3' 3' 3' 3' 3'3'3'3(=H(#@Sources of gross unrelated business income (UBI) [1]-- Continued(>(>(>(>(>(3(8( 3( 3( 3( 3( 3(3(3(3)=)')")')")')")3)8) 3) 3) 3) 3) 3)3)3)3*=*'Rental*"*'Unrelated debt-*"*'Investment income*"*3*8* 3* 3* 3* 3* 3*3*3*9+ Size of gross unrelated+' income [5]+"+'financed income+"+'(less loss) [6]+"+3+8+ 3+ 3+ 3+ 3+ 3+3+3+3, business income (UBI),',",',",',",3,8, 3, 3, 3, 3, 3,3,3,3-=-.Number-.-.Number-.-.Number-.-3-8- 3- 3- 3- 3- 3-3-3-3.= .-of .-Amount .-of .-Amount .-of .-Amount.3.8. 3. 3. 3. 3. 3.3.3.3/=/-returns/-/-returns/-/-returns/-/3/8/ 3/ 3/ 3/ 3/ 3/3/3/30F~ 0G*@~ 0G,@~ 0G.@~ 0G0@~ 0G1@~ 0G2@03080 30 30 30 30 3030303 11Total~ 12@~ 12A~ 122@~ 12A~ 12@~ 12[313181 31 31 31 31 3131313 24$1,000 under $10,001 [2]~ 22@~ 22P@~ 22@~ 22̠@~ 22@~ 22o@23282 32 32 32 32 3232323$34$10,001 or more, total [2,3]~ 32@~ 32A~ 32Т@~ 32$A~ 32L@~ 32 l)A33383 33 33 33 33 333333I"46 $10,001 under $100,000~ 47P@~ 47@@~ 47@~ 47 @~ 47~@~ 47 @43484 34 34 34 34 3434345#56 $100,000 under $500,000~ 57@~ 57c@~ 570@~ 57=@~ 57T@~ 57@53585 35 35 35 35 3535353%66 $500,000 under $1,000,000~ 67Y@~ 67@~ 67@T@~ 67@~ 67h@~ 67@63686 36 36 36 36 3636363'76 $1,000,000 under $5,000,000~ 77@W@~ 77`3@~ 77[@~ 77`@~ 77[@~ 77 @73787 37 37 37 37 37373738e $5,000,000 or more~ 8f2@~ 8f@~ 8f:@~ 8f U@~ 8f@@~ 8f 83888 38 38 38 38 3838383"9]Footnotes at end of table.9M9M9M9M9M9M999 9 9 9 9 999-:`%Unrelated Business Income Tax Returns:M:M:M:M:M:M::: : : : : :::g;_Table 6.--Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI, Tax Year 1999;;;;;;;;; <N --Continued<<<<<<<<< _=W[All figures are estimates based on samples--money amounts are in thousands of dollars]========= >^>_>_>_>_>_>_>_>_> L? G?O?Sources of gross unrelated business income (UBI) [1]--Continued?P?P?P?O?P?P?P? d@ XcA dcB cC cD {cE cF cG cH dcI cJ cK cL cM cN cO cP cQ cR cS cT U V W X Y Z [ \ ] ^ @ @!@"@!@"@!@"@!@"@ dA A! Income fromA"!A'Exploited exempt activityA"A! AdvertisingA"A' Other incomeA"A dB Size of gross unrelated$B!controlled organizations [7]B""B'income, except advertisingB"B!incomeB"B! (less loss)B"B dC business income (UBI)COCPCOCPCOCPCOCPC dD DQNumberD-D-NumberD-D-NumberD-D-NumberD-D dE  EQof E-Amount E-of E-Amount E-ofE-Amount E-of E-AmountE 3F FQreturnsF-F-returnsF-F-returnsF-F-returnsF-F 3G,G+G+G+G+G+G+G+G+G 3H/~ HR3@~ H04@~ H05@~ H06@~ H07@~ H08@~ H09@~ H0:@H 3 I1Total~ IS@~ IT@~ I2@~ ITl@~ I2T@~ ITjM~ I2˳@~ ITTAI 3 J4$1,000 under $10,001 [2]~ JSp@~ JTT@ J2*73 JT*391~ J2 @~ JT@~ J2@~ JT¥@J 3$K4$10,001 or more, total [2,3]~ KS@~ KTO@~ K2І@~ KTT@~ K2O@~ KTΥL~ K2@~ KTXAK 3"L6 $10,001 under $100,000~ LU@~ LVZ@~ L7w@~ LVu@~ L72@~ LV5@~ L7¤@~ LV@@L 3#M6 $100,000 under $500,000~ MUq@~ MV@@~ M7l@~ MVB@~ M7@~ MV0 A~ M7X@~ MV@M 3%N6 $500,000 under $1,000,000~ NUH@~ NV8@~ N7P@~ NV@~ N7p@~ NVA~ N7g@~ NV@N 3'O6 $1,000,000 under $5,000,000~ OU@R@~ OV@~ O7M@~ OV@Q@~ O7m@~ OVܨA~ O7g@~ OVXxAO 3PX $5,000,000 or more~ PY4@~ PZ+@~ P[1@~ PZo@~ P[P@~ PZA~ P[A@~ PZ@@P WqQ]i*Estimate should be used with caution because of the small number of sample returns on which it is based.Q\Q\Q\Q\Q\Q\Q\Q\Q R][1] For definitions of the sources of gross unrelated business income, see the Explanation of Selected Terms section of this article.RRRRRRRRR S][2] The gross unrelated business income (UBI) brackets of "$1,000 under $10,001" and "$10,001 or more, total" reflect the different filing requirements for organizations with gross SSSSSSSSS T]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 UBI below TTTTTTTTT 4U],$1,000 were not required to file Form 990-T.UUUUUUUUU V][3] All organizations were required to report each income item, as shown in columns 3 through 26. However, only organizations with gross UBI over $10,000 were required to report VVVVVVVVV W]each deduction shown in columns 14 through 45, 48, 49, and 54 through 59 of Table 7. Income totals for these larger organizations with gross UBI over $10,000 are shown in order to WWWWWWWWW >X]6facilitate comparison with Table 7, file 99eo07ub.xls.XXXXXXXXX Yb[4] Property other than capital assets generally included property of a business nature, in contrast to personal and investment property, which were capital assets. YYYYYYYYY VZbN[5] Income from real property and personal property leased with real property.ZZZZZZZZZ b[bZ[6] Reported by Internal Revenue Code section 501(c)(7), (9), and (17) organizations only.[[[[[[[[[ 6\b.[7] Annuities, interest, rents, and royalties.\\\\\\\\\ ?]]7NOTE: Detail may not add to totals because of rounding.]]]]]]]]] a^aYSOURCE: ibet, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= hKL,> "