Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income
(Less Deficit), and Total Tax, by Size of Unrelated Business Taxable Income or Deficit, Tax Year 2002
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Gross Total Unrelated business taxable Total
Number unrelated deductions [1,2] income tax [3]
Size of unrelated business of business (less deficit)
taxable income or deficit returns income Number Number Number
(UBI) of Amount of Amount of Amount
returns returns returns
(1) (2) (3) (4) (5) (6) (7) (8)
35,103 7,776,017
Total................................................................................................................ 34,977 7,922,208 27,230 -146,191 14,511 192,747
12,735
Deficit...................................................................................... 3,466,715 12,735 4,260,153 12,735 -793,438 108 650
7,873
Zero [4] ...................................................................................... 1,872,093 7,873 1,872,093 -- -- 123 584
3,232
$1 under $1,000...................................................................................... 60,533 3,232 59,225 3,232 1,308 3,227 197
6,653 270,326
$1,000 under $10,000...................................................................................... 6,606 245,392 6,653 24,934 6,522 3,982
3,663 664,768
$10,000 under $100,000...................................................................................... 3,588 544,351 3,663 120,417 3,592 22,328
741 647,714
$100,000 under $500,000...................................................................................... 740 490,728 741 156,986 736 49,490
92 224,881
$500,000 under $1,000,000...................................................................................... 91 160,677 92 64,205 90 20,825
114 568,987
$1,000,000 or more...................................................................................... 112 289,591 114 279,396 113 94,691
[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 $2.4 billion.
[2] Includes both expenses and deductions reported on Form 990-T, lines 13(B) and 34, respectively.
[3] 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
allowable credits), plus the "alternative minimum tax," the "proxy" tax on nondeductible lobbying and political expenditures, and "other" taxes. 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 in unrelated business
4 activities. For exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $1.1 million.
[4] The Zero category includes 7,873 returns with equal amounts of gross unrelated business income and total deductions. These returns are not included in the data shown
in column 5.
NOTE: Detail may not add to totals because of rounding.
SOURCE: IRS, Statistics of Income Division, March 2006.
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