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-I%Unrelated Business Income Tax Returnsh
`Table 5.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated


















e]Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by









 QIPrimary Unrelated Business Activity or Industrial Grouping, Tax Year 1999









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



 



 

 
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  Gross1G) Total
.H& Unrelated business
@
!/G' Total
 

Number unrelated; 3 deductions [1,2]
/H' taxable income
@BUnrelated business 3G+ tax [5]
 +#Primary unrelated business activity 
of business
E
F4E, (less deficit) [3]
DBtaxable income [3]
C
 D or industrial grouping
returns  income  Number
    Number
 
 B  Number
  


  (UBI)  of  Amount  of  Amount
 B  of Amount



  returns
  returns [4]

  returns

>~ 
?�?~ ?@~ ?@~ ?@~ ?@~ ?@~ ?@~ ? @~  ?"@$ "All activities and groupings~
#鄶銨~ $^R�
~ #鄕銨~ $�*�
~ #€_郂~ %�+A~ $妗Z~ #€跤@~ #冉A3&+Agriculture, forestry, hunting, and fishing~ 
'衪@~ (€誁~ '衪@~ (€≈@~ '續@~ )P樌~ (,烜~ '@f@~  'P€@&Mining~ 
'@g@~ (
覢~ '@g@~ (j翤~ ' f@~ )€椕@~ (€灻@~ '繿@~  'V& Utilities~ 
'€J@~ (擂蹳~ '€J@~ (溃谸~ '€E@~ )彀@~ (5窣 '*8 **2,020&Construction~ 
*@P@~ +o窣~ *@P@~ +尛@**59,*2,474-*2,492.*57 .*858& Manufacturing~ 
'0r@~ (�闌~ '餼@~ ("隌~ 'j@~ )R±~ (€荒@~ '€`@~  't狜&Wholesale trade~ 
'_@~ (€i繞~ '_@~ (@~ '€^@~ )伇@~ (>矦~ '繱@~  '鼣@&Retail trade~ 
'<桜~ (恼A~ '笘@~ (孹A~ 'l揁~ )€,乩~ (纎蠤~ '@~  '盄&&Transportation and warehousing~ 
'€[@~ (U粿~ '€[@~ (惣@~ '€Y@~ )€M纞 (馂@'*48 '*502&Information~ 
'0~ (@+A~ '0~ (€�A~ '殸@~ )喈@~ (扩酅~ *p丂~  *张@$&Finance and insurance, total~ 
'#藹~ (z1�~ '阉@~ (�H~ 'O茾~ )x.A~ (渽/A~ '€ 腀~  'd�A+/#Unrelated debt-financed activities,

'
(
'
(
'
)
(
'
 '00( other than rental of real estate~ 
'4滰~ ((kA~ '0淍~ (p*鰼~ '笡@~ )枵A~ (A~ '槞@~  '郵锧-/%Investment activities of Code section

'
(
'
(
'
)
(
'
 '60. 501(c)(7), (9), and (17) organizations~ 
'<瑻~ (烛J~ '@~ (VN&~ 'H~ )@R"A~ (D�"A~ 'ぅ@~  '�
A&/Passive income activities with

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'
(
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(
'
 '(0 controlled organizations~ 
'皘@~ (惃A~ '爘@~ (`它@~ '€x@~ )褸~ (@@郂~ '衪@~  '-罖(0 Other finance and insurance ~ 
'H繞~ (d� A~ '€(繞~ (改A~ '兒@~ )�A~ (P� A~ '惖@~  ' 冹@10)Real estate and rental and leasing, total~ 
'矦~ (h�"A~ '矦~ (PL"A~ '十@~ )円@~ (楔驚~ '8烜~  '婪誁 �D
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( 0 Rental of personal property ~
'x丂~ ( (鞞~ 'x丂~ (f霡~ 'z@~ )D楡~ (樈@~ '纍@~ '0淍4!0, Other real estate and rental and leasing~ !
'浒@~ !(� !A~ !'诎@~ !(饏 A~ !'埆@~ !)俐蠤~ !(P像@~ !'`汙~ ! '吏覢8"00Professional, scientific, and technical services~ "
'喓@~ "(銨6A~ "'労@~ "( 誝~ "'槐@~ ")/世~ "(P伥@~ "'H烜~ " '贳@/#0'Management of companies and enterprises~ #
'@@~ #(烂鉆~ #'@@~ #(&疈~ #'=@~ #)€厌@~ #(涝酅~ #':@~ # '€@-$1%Administrative and support and waste
$
'
$(
$'
$(
$'
$)
$(
$'
$ '/%0' management and remediation services~ %
'垍@~ %(痨A~ %'垍@~ %(牰A~ %'`€@~ %)7估~ %(€L茾~ %'m@~ % ':狜&0Educational services~ &
'鄈@~ &(`G
A~ &'鄈@~ &(A~ &'e@~ &)€偈纞 &(撼@~ &'€H@~ & '橜('0 Healthcare and social assistance~ '
'揁~ '(攎-A~ ''饞@~ '(�80A~ ''T怈~ ')`"~ '(膏@~ ''衹@~ ' '€_腀+(0#Arts, entertainment, and recreation~ (
'毎@~ ((�$~ ('毎@~ ((�)$~ ('@~ ()槜纞 ((鉆~ ('T烜~ ( '憧@')0Accommodation and food services~ )
'Rˊ~ )(歙A~ )'Rˊ~ )(�A~ )'肖@~ ))€纞 )(鄗酅~ )'慇~ ) '€:翤*&Other services~ *
'鴣@~ *(牆鶣~ *'饋@~ *(p%鸃~ *'€@~ *)鸂纞 *(€嬃@~ *'餾@~ * 'b#+2Exploited exempt activities~ +
'p@~ +(袇駺~ +'p@~ +(缽馌~ +'€h@~ +)庐@~ +(€K翤~ +'^@~ + 'é@,8 Not allocable~ ,
9纊@~ ,:$蠤~ ,9纊@~ ,:€茾~ ,9`k@~ ,;r睝~ ,:斓@~ ,9 d@~ , 94橜
-3
-
4
-4
-4
-4
-4
-4
-4
-4
- 4r.6j* Estimate should be used with caution because of the small number of sample returns on which it is based.
.
5
.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
/
5
/5
/5
/5
/5
/5
/5
/5
/ 5�06�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,
0
5
05
05
05
05
05
05
05
0 5�16�and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.2 billion.
1
5
15
15
15
15
15
15
15
1 5�26|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.
2
5
25
25
25
25
25
25
25
2 5�36�[3] The terms "unrelated business taxable income (less deficit)" and "unrelated business taxable income" replace the terms "net income (less deficit)" and "net income (taxable profit),"
3
5
35
35
35
35
35
35
35
3 5�46�respectively, which were used in previously published SOI Bulletin articles on unrelated business income tax returns. Only the terminology has changed; in the case of any of the four
4
5
45
45
45
45
45
45
45
4 5�56�terms used to cite data in this and all previous years' articles, the source of the data is the Form 990-T line item named "Unrelated business taxable income." See footnote 3 in this
5
5
55
55
55
55
55
55
55
5 5266*article for an explanation of this change.
6
5
65
65
65
65
65
65
65
6 5a76Y[4] Excludes returns with unrelated business taxable income (less deficit) equal to zero.
7
5
75
75
75
75
75
75
75
7 5�86�[5] 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
8
5
85
85
85
85
85
85
85
8 5�96�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.
9
5
95
95
95
95
95
95
95
9 5�: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
:
5
:5
:5
:5
:5
:5
:5
:5
: 5�;6�in unrelated business activities. For exempt organizations reporting gross UBI above the $1,000-filing threshold, total proxy tax was $3.4 million.
;
5
;5
;5
;5
;5
;5
;5
;5
; 5@<�68NOTE: Detail may not add to totals because of rounding.
<�
5
<�5
<�5
<�5
<�5
<�5
<�5
<�5
<� 5a=7YSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03).= H l* > �
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