Table 6.--1992, Exempt Organization Business Income Tax Returns: Sources of Gross Unrelated Business
Income (UBI), by Size of Gross UBI
[All data are estimates based on samples--money amounts are in thousands of dollars]
Total gross unrelated business income (UBI)
All Organizations with gross Organizations with gross
Size of gross unrelated organizations UBI of $10,000 or less [1] UBI over $10,000 [1]
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(1) (2) (3) (4) (5) (6)
Total 31,122 4,069,149 12,400 49,772 18,722 4,019,377
12,400 49,772 12,400
$1,000 under $10,001 [1].......................................................................................................................... 49,772 - -
13,199 484,806
$10,001 under $100,000 [1].......................................................................................................................... - - 13,199 484,806
4,258 912,990
$100,000 under $500,000.......................................................................................................................... - - 4,258 912,990
637 440,165
$500,000 under $1,000,000.......................................................................................................................... - - 637 440,165
541 1,077,687
$1,000,000 under $5,000,000.......................................................................................................................... - - 541 1,077,687
86 1,103,730
$5,000,000 or more.......................................................................................................................... - - 86 1,103,730
Sources of gross unrelated business income (UBI)
All organizations
Gross profit (less loss) Capital gain Net capital loss
Size of gross unrelated from sales and services net income (trusts only)
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(7) (8) (9) (10) (11) (12)
Total 13,639 1,743,858 429 102,988 4 -12
3,493 13,267
$1,000 under $10,001 [1].......................................................................................................................... *65 *199 - -
6,666 214,672
$10,001 under $100,000 [1].......................................................................................................................... 260 4,477 - -
2,734 480,581
$100,000 under $500,000.......................................................................................................................... 60 7,800 )
388 214,075
$500,000 under $1,000,000.......................................................................................................................... 18 4,796 > 4 -12
320 485,090
$1,000,000 under $5,000,000..........................................................................................................................15 11,268 )
39 336,174
$5,000,000 or more.......................................................................................................................... 10 74,448 - -
Sources of gross unrelated business income (UBI)-- Continued
All organizations--Continued
Net gain (less loss), Income (less loss) Rental
Size of gross unrelated sales of noncapital assets [2] from partnerships income [3]
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(13) (14) (15) (16) (17) (18)
Total 228 -20,977 2,290 58,839 3,562 121,839
- -
$1,000 under $10,001 [1].......................................................................................................................... 1,790 4,817 1,288 5,257
136 908
$10,001 under $100,000 [1].......................................................................................................................... 370 7,371 1,748 32,452
65 -508
$100,000 under $500,000.......................................................................................................................... 69 7,054 415 34,281
10 143
$500,000 under $1,000,000.......................................................................................................................... 23 3,143 54 12,256
14 -2
$1,000,000 under $5,000,000..........................................................................................................................28 9,523 52 29,936
3 -21,518
$5,000,000 or more.......................................................................................................................... 10 26,931 5 7,656
Footnotes at end of table.
Table 6.--1992, Exempt Organization Business Income Tax Returns: Sources of Gross Unrelated Business
Income (UBI), by Size of Gross UBI
[All data are estimates based on samples--money amounts are in thousands of dollars]
Sources of gross unrelated business income (UBI)--Continued
All organizations--Continued
Unrelated debt- Investment income Income from
Size of gross unrelated financed income (less loss) [4] controlled organizations [5]
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(19) (20) (21) (22) (23) (24)
Total......................................................... 2,350 277,772 5,551 263,703 1,223 40,827
589 2,796
$1,000 under $10,001 [1].......................................................................................................................... 2,752 7,936 546 1,829
1,181 33,251 1,981
$10,001 under $100,000 [1].......................................................................................................................... 26,261 424 5,901
$100,000 under $500,000.............................. 398 51,692 691 40,838 177 8,824
$500,000 under $1,000,000........................... 78 27,060 77 24,329 38 7,263
$1,000,000 under $5,000,000........................ 82 86,148 38 45,920 31 9,149
$5,000,000 or more....................................... 22 76,825 12 118,419 7 7,860
Sources of gross unrelated business income (UBI)-- Continued
All organizations--Continued
Exploited exempt activity Advertising Other income
Size of gross unrelated income, except advertising income (less loss)
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(25) (26) (27) (28) (29) (30)
Total......................................................... 797 74,024 6,561 857,443 6,108 548,846
*175 *849
$1,000 under $10,001 [1].......................................................................................................................... 2,118 8,829 1,528 3,993
328 7,462 3,013
$10,001 under $100,000 [1].......................................................................................................................... 86,263 3,065 65,786
$100,000 under $500,000.............................. 192 18,291 1,039 156,777 1,162 107,362
$500,000 under $1,000,000........................... 43 9,410 181 83,126 176 54,564
$1,000,000 under $5,000,000........................ 53 30,727 185 229,177 148 140,762
$5,000,000 or more....................................... 7 7,285 26 293,272 29 176,379
Sources of gross unrelated business income (UBI)-- Continued
Organizations with gross UBI over $10,000 [1]
Gross profit (less loss) Capital gain Net capital loss
Size of gross unrelated from sales and services net income (trusts only)
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(31) (32) (33) (34) (35) (36)
Total......................................................... 10,146 1,730,592 363 102,788 4 -12
- -
$1,000 under $10,001 [1].......................................................................................................................... - - - -
6,666 214,672
$10,001 under $100,000 [1].......................................................................................................................... 260 4,477 - -
$100,000 under $500,000.............................. 2,734 480,581 60 7,800 )
$500,000 under $1,000,000........................... 388 214,075 18 4,796 > 4 -12
$1,000,000 under $5,000,000........................ 320 485,090 15 11,268 )
$5,000,000 or more....................................... 39 336,174 10 74,448 - -
Footnotes at end of table.
Table 6.--1992, Exempt Organization Business Income Tax Returns: Sources of Gross Unrelated Business
Income (UBI), by Size of Gross UBI
[All data are estimates based on samples--money amounts are in thousands of dollars]
Sources of gross unrelated business income (UBI)--Continued
Organizations with gross UBI over $10,000 [1] --Continued
Net gain (less loss), Income (less loss) Rental
Size of gross unrelated sales of noncapital assets [2] from partnerships income [3]
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(37) (38) (39) (40) (41) (42)
Total......................................................... 228 -20,977 500 54,022 2,274 116,581
- -
$1,000 under $10,001 [1].......................................................................................................................... - - - -
136 908
$10,001 under $100,000 [1].......................................................................................................................... 370 7,371 1,748 32,452
$100,000 under $500,000.............................. 65 -508 69 7,054 415 34,281
$500,000 under $1,000,000........................... 10 143 23 3,143 54 12,256
$1,000,000 under $5,000,000........................ 14 -2 28 9,523 52 29,936
$5,000,000 or more....................................... 3 -21,518 10 26,931 5 7,656
Sources of gross unrelated business income (UBI)-- Continued
Organizations with gross UBI over $10,000 [1] --Continued
Unrelated debt- Investment income Income from
Size of gross unrelated financed income (less loss) [4] controlled organizations [5]
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(43) (44) (45) (46) (47) (48)
Total......................................................... 1,761 274,976 2,799 255,767 677 38,997
- -
$1,000 under $10,001 [1].......................................................................................................................... - - - -
1,181 33,251 1,981
$10,001 under $100,000 [1].......................................................................................................................... 26,261 424 5,901
$100,000 under $500,000.............................. 398 51,692 691 40,838 177 8,824
$500,000 under $1,000,000........................... 78 27,060 77 24,329 38 7,263
$1,000,000 under $5,000,000........................ 82 86,148 38 45,920 31 9,149
$5,000,000 or more....................................... 22 76,825 12 118,419 7 7,860
Sources of gross unrelated business income (UBI)-- Continued
Organizations with gross UBI over $10,000 [1] --Continued
Exploited exempt activity Advertising Other income
Size of gross unrelated income, except advertising income (less loss)
business income (UBI)
Number Number Number
of Amount of Amount of Amount
returns returns returns
(49) (50) (51) (52) (53) (54)
Total......................................................... 623 73,176 4,444 848,615 4,580 544,853
- -
$1,000 under $10,001 [1].......................................................................................................................... - - - -
328 7,462 3,013
$10,001 under $100,000 [1].......................................................................................................................... 86,263 3,065 65,786
$100,000 under $500,000.............................. 192 18,291 1,039 156,777 1,162 107,362
$500,000 under $1,000,000........................... 43 9,410 181 83,126 176 54,564
$1,000,000 under $5,000,000........................ 53 30,727 185 229,177 148 140,762
$5,000,000 or more....................................... 7 7,285 26 293,272 29 176,379
*Estimate should be used with caution because of the small number of sample returns on which it is based.
[1] All organizations were required to report each income item, as shown in columns 7 through 30. However , only organizations with gross UBI over
$10,000 were required to report each expense item and deduction, as shown in columns 10 through 59 of Table 7, File 92eo07nr.exe. Sources of gross UBI
are shown separately for these larger organizations in columns 31 through 54 of this table in order to facilitate comparison with Table 7, File 92eo07nr.exe.
[2] Property other than capital assets generally included property of a business nature, in contrast to personal and investment property which were capital assets.
[3] Income from real property and personal property leased with real property.
[4] Reported by Internal Revenue Code section 501(c)(7), (9), (17), and (20) organizations only.
[5] Annuities, interest, rents, and royalties.
NOTE: Detail may not add to totals because of rounding.
SOURCE: Internal Revenue Service, SOI Bulletin, Publication 1136 (Rev. 5-96).