\pCynthia Belmonte  2!6YHYHYHB  MbP?_"*+%1Courier1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1' MS Sans Serifns Serifw1j Helveticaelveticaerifw02j0D0:0}1j Helveticaelveticaerifw02j0D0:0d}1j Helveticaelveticaerifw02j0D0:0@}1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1jx Helveticaelveticaerifw02j0D0:0(}&?'?(?)?M d"d??@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" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" " " "@*.?<@"........................................................."@"............""............"74@"................................................."MJ@"......................................................................."\Y@"......................................................................................"}@".........................................................................................................................." \ \ \ \ @*.da\ \ \ \ @"......................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "96#,##0" ";\-#,##0" ";"-- ";@" "1.#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "A>#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "IF#,##0" ";\-#,##0" ";"-- ";@" "TQ\ \ \ \ @"......................................................................"GD\ \ \ \ @"........................................................."<9\ \ \ \ @".............................................."2/\ \ \ \ @"....................................",)\ \ \ \ @"..............................".+\ \ \ \ @"................................"30\ \ \ \ @"....................................."1.\ \ \ \ @"..................................."/,\ \ \ \ @"................................."%"#,##0" ";\-#,##0" ";"-- ";@" ")&#,##0" ";\-#,##0" ";"-- ";@" "fc" "@".........................................................................................."jg@"...................................................................................................."~{\ \ \ \ @"................................................................................................................"tq@".............................................................................................................."@* '$#,##0" ";#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- column_numbers- data-)  footnotes-*+G:Indent0)7#'#.Indent3)##.;#JW#fs##(#(Indent6)#"##.;#%JW#&f s# ###$#$&#&'#'##*7#FS#bo#~####_RIndent9)O#$#(.!;#J!"W#f"s#%#%#####*7#F -9 spanners,  stub_lines-)titles-bVtotals)S## .(;#!J AL5AABE84C,  AL5AACE84C* AL5AADE84C, AL5AAEE84C,! AL5AAFE84C, AL5AB0E84C," AL5AB1E84C, AL5AB2E84C,# AL5AB3E84C, AL5AB4E84C,$ AL5AB5E84C- AL5AB6E84D,% AL5AB7E84D, AL5AB8E84D,& AL5AB9E84D, AL5ABAE84D,' AL5ABBE84D, AL5ABCE84D,( AL5ABDE84D- AL5ABEE84D-(( AL5ABFE84D, AL5AC0E84D, AL5AC1E84D, AL5AC2E84D, AL5AC3E84D, AL5AC4E84D, AL5AC5E84D,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 DC  C !C  $C C 8C C 8C 8C C 8C HC  C  8C !C 8C 8C C a8C aC a"C a&C a&8C a"8C a"8C aC a8C a8C a8C a8C a8C HC qC q8C 8C @C ?C #<C 8C A C ?#C ##<C  8C AC ?C #<C  C #<C C 8C C EC E#C EC ?C a8C aC ?#C HC A<C ?#<C E#<C H @ Comma_TABLE7@style_col_headings@style_col_numbers @ style_data@style_data_TABLE7@style_footnotes@style_spanners@style_stub_line@style_stub_lines@ style_titles@ style_totalsBU}  }  } !}    l) ) )@ ! ! d! d! Jd. . . . . . y. d> !B !B F > ,J L L L ,J L N N N ,J N N N*zTable 1.--Unrelated Business Income of Nonprofit Organizations: Number of Returns, Gross Unrelated Business Income (UBI), (((((((( (*yTotal Deductions, Net Income(Less Deficit), Net Income (Taxable Profit), and Total Tax, by Internal Revenue Code Section (((((((( (A*9Describing Type of Tax-Exempt Organization, Tax Year 1997(((((((( (_-W[All figures are estimates based on samples--money amounts are in thousands of dollars]           #$$$$$$$$ $"      +  #$$$$$$,$ $/ 0Gross 1Total21 Net income13 1Total 2 4/Number/ unrelated5deductions [1,2]65(less deficit)5 SNet 5tax [4] 6 .Internal Revenue /of /business 7 8 7 8 Tincome 7 8 . Code section /returns /income /Number / /Number / T (taxable  /Number / / /(UBI) /of /Amount /of /Amount Tprofit) /of /Amount / / /returns / / returns [3] / / /returns / 9 : : : : : : : : :;~ <?~ <@~ <@~ <@~ <@~ <@~ <@~ < @~  <"@ =? All sections~ @0@~ @~ @@~ @J}~ @ @~ @L$~ OS~ @=@~  @PA AC220(e) U-- U-- U-- U-- U-- U-- U-- U--  U-- AC401(a)~ D@~ D`A~ D`@~ D @~ D`@~ D@~ P@FA~ D@~  D@ EG408(e)~ Hŷ@~ H`@~ H@~ Hh@~ H@~ H@~ Q@~ H@~  H@ IC 501(c)(2)~ D q@~ D_@~ D q@~ D@~ D l@~ D8~ P@~ D`@~  D@ EG 501(c)(3)~ H@~ H~ H@~ H1@~ H3@~ H~ QA~ HP@~  H9@ K MG 501(c)(4)~ H4@~ HA~ H0@~ HA~ H@~ HO~ Q@~ Hy@~  H@ KG 501(c)(5)~ Hd@~ H( A~ Hb@~ HA~ H@~ H ]~ Q@@~ H@~  H@ KC 501(c)(6)~ D@~ D|)A~ D@~ Df=~ D"@~ D~ P@~ DD@~  D@@ EG 501(c)(7)~ H\@~ H fA~ H3@~ HLA~ H'@~ Hx@~ Q@~ H@~  H@ KG 501(c)(8)~ H@~ H@~ H@~ H0@~ H@@~ H~ Q@~ H`{@~  HP@ IG 501(c)(9)~ Hx@~ HJO~ HH@~ H*~ Hy@~ HVz%~ Qk&~ Hps@~  H ZA IG 501(c)(10)~ Hr@~ H@~ Hr@~ Hn@~ Hr@~ H:~ Q@~ HY@~  H@c@ IC 501(c)(11) R-- R-- R-- R-- R-- R-- R-- R--  R-- EG 501(c)(12)~ Ha@~ H@~ Ha@~ H@~ H@[@~ Hp@~ QO@~ HI@~  Hl@ IG 501(c)(13) H*57H*3,082 H*36H*3,643 H*57 H*-561Q*1,087 H*10  H*266 IG 501(c)(14)~ HX@~ H@~ HW@~ H@~ HX@~ HȠ~ Qx@ H*70  H*250 I DN! ,J" N@# N$ N% ,J& N' N( L) N* %+ %, @.- @.. @>/ @B0@B1N@F2@>3@J4@L5~@L6@L7H@J8@L9$@N:e@N; @N< @J= @N G 501(c)(15) R-- R-- R-- R-- R-- R-- R-- R-- R-- I!C 501(c)(16) !U-- !U-- !U-- !U-- !U-- !U-- !U-- !U-- ! U--! E"G 501(c)(17) "D** "D** "D** "D** "D** "D** "P** "D** " D**" I#G 501(c)(18) #R-- #R-- #R-- #R-- #R-- #R-- #R-- #R-- # R--# I$G 501(c)(19)~ $HL@~ $HA~ $H @~ $HA~ $H@~ $H@~ $Q@~ $H8@~ $ H8@$ I%C501(c)(21) [5] %U-- %U-- %U-- %U-- %U-- %U-- %U-- %U-- % U--% E&G 501(c)(22) &R-- &R-- &R-- &R-- &R-- &R-- &R-- &R-- & R--& I'G 501(c)(23) 'R-- 'R-- 'R-- 'R-- 'R-- 'R-- 'R-- 'R-- ' R--' I(G 501(c)(24) (R-- (R-- (R-- (R-- (R-- (R-- (R-- (R-- ( R--( K)W 501(c)(25) )X** )X** )X** )X** )X** )X** )Y** )X** ) X**) Iq*'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. obever, 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 $2.0 billion./'|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.J0'B[3] Excludes returns with net income (less deficit) equal to zero.1'[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 2'allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," and the "proxy" tax on nondeductible lobbying and political expenditures. 3'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 z4'rin unrelated business activities. For exempt organizations reporting gross UBI, total proxy tax was $7.2 million.5'[5] Prepaid legal service funds, previously described in section 501(c)(20) of the Internal Revenue Code, were no longer tax-exempt beginning with tax years after June 30, 1992.D6'<Therefore, these organizations are not listed in this table.7'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  8'section describing them.a9ZYSOURCE: IRS, Statistics of Income Bulletin, Spring 2001, Publication 1136 (Revised 5-01).:V;V<V=V @N @J @N@ @N @N @J @N @N @L @N @% @% @. @. @>= %> ????mT}wDVBDV\XT0|0T0\XT|0|0ax\XT0}w0}w0}XXUwqq     "