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->%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 1999








_W[All figures are estimates based on samples--money amounts are in thousands of dollars]






 


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 Gross  Total
!&Unrelated business
'  Total
!
"
#Number# unrelated1?) deductions [1,2]
%&taxable income
'$tax [4]
%""Size of unrelated business 
#of#business
(
)7@/ (less deficit) [3]
*
(
)! "taxable income or deficit
#returns #income #Number
 # #Number
 # #Number
 #
 "

# #(UBI) #of #Amount #of #Amount #of #Amount
+

,
,,returns
,,returns
,,returns
,
-~ 
.�?~ .@~ .@~ .@~ .@~ .@~ .@~ . @ /Total~
0鄶銨~ 0^R�
~ 0鄕銨~ 0�*�
~ 0€_郂~ 0�+A~ 0€跤@~ 0冉A1Deficit~ 
2葽~ 2鯪�~ 2葽~ 2 墒~ 2葽~ 2顓�~ 2€C@~ 2侤1Zero [5]~ 
2€绽@~ 2F礯~ 2€绽@~ 2F礯 3-- 3--~ 2纃@~ 2袔@1$1 under $1,000~ 
2}矦~ 2�鉆~ 2}矦~ 2� 釦~ 2}矦~ 2矤@~ 2{睝~ 2€x@1$1,000 under $10,000~ 
2€3翤~ 2�%A~ 2粤@~ 2垖A~ 2€3翤~ 2利釦~ 2€缌@~ 2o笯1$10,000 under $100,000~ 
2F碄~ 2钅-~ 2A碄~ 2n$~ 2F碄~ 2]A~ 2碄~ 2€軥1$100,000 under $500,000~ 
2悓@~ 2鬶#A~ 2袐@~ 2�$A~ 2悓@~ 2餣A~ 2X孈~ 2�頏!1$500,000 under $1,000,000~ 
2€_@~ 2�A~ 2_@~ 2p
A~ 2€_@~ 20眙@~ 2@_@~ 2@燠@:$1,000,000 or more~ 
;€f@~ ;7A~ ;@f@~ ;�A~ ;€f@~ ;F�=~ ;`f@~ ;x�A
4

5
5
5
5
5
5
5
5�6�[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

6
6
6
6
6
7
7
7�6�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,

6
6
6
6
6
8
8
8�6�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.

6
6
6
6
6
8
8
8�6|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.

6
6
6
6
6
8
8
8�6�[3] The term "unrelated business taxable income (less deficit)" replaces the term "net income (less deficit)," which was used in previously published SOI Bulletin articles on unrelated

6
6
6
6
6
8
8
8�6�business income tax returns. Only the terminology has changed; in the case of either of the two terms used to cite data in this and all previous years' articles, the source of the data is

6
6
6
6
6
8
8
8�6�the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this article for an explanation of this change.

6
6
6
6
6
8
8
8�6�[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

6
6
6
6
6
8
8
8�6�allowable 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.

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� 6�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

6
 6
 6
 6
 6
 8
 8
 8�!6�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $3.4 million.
!
6
!6
!6
!6
!6
!8
!8
!8t"6l[5] Includes "breakeven" returns with equal amounts of gross unrelated business income and total deductions.
"
6
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"8?#67NOTE: Detail may not add to totals because of rounding.
#
6
#6
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#8
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#8a$9YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).
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