Table 2.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Net Income
(Less Deficit), Deficit, and Total Income Tax, by Size of Gross UBI, Tax Year 1995
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Gross Total Net income Total
Number unrelated deductions [1,2] (less deficit) income tax [4]
Size of gross unrelated of business Deficit
business income (UBI) returns income Number Number Number
(UBI) of Amount of Amount of
returns returns [3] returns
(1) (2) (3) (4) (5) (6) (7) (8)
36,394 6,279,659
Total................................................................................................................ 36,229 7,253,305 31,529 -973,648 -1,866,621 18,243
15,997
$1,000 under $10,001 [5] ....................................................................... 62,731 15,855 97,339 13,638 -34,609 -52,249 9,203
13,665
$10,001 under $100,000 [5] ....................................................................... 520,430 13,655 735,491 11,857 -215,061 -310,933 6,306
5,029
$100,000 under $500,000....................................................................... 1,083,496 5,018 1,480,745 4,520 -397,249 -517,737 2,054
856
$500,000 under $1,000,000....................................................................... 596,065 855 762,043 761 -165,979 -229,782 352
710
$1,000,000 under $5,000,000....................................................................... 1,411,338 709 1,783,679 631 -372,341 -520,975 263
137
$5,000,000 or more....................................................................... 2,605,599 137 2,394,009 123 211,590 -234,945 65
[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.
[2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules.
[3] Excludes returns with net income (less deficit) equal to zero.
4
[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, and other
allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," the environmental tax, and the "proxy" tax on nondeductible 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 unrelated 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] The gross unrelated business income (UBI) brackets of "$1,000 under $10,001" and "$10,001 under $100,000" reflect the different filing requirements for organizations with gross 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 $1,000
were not required to file Form 990-T.
NOTE: Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.
Total
income tax [4]
Amount
(9)
277,481
3,326
19,118
33,267
20,425
51,348
149,998