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SOI Tax Stats - Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics

 

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Snapshot of Unrelated Business Income Tax Statistics

Because tax-exempt organizations generally operate for charitable or other beneficial purposes, most income that they receive is exempt from tax under the Internal Revenue Code. Tax-exempt organizations are permitted to engage in income-producing activities that are considered to be unrelated to their exempt purposes. However, income from these activities may be taxable. This study measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' unrelated business income. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

Statistical Tables     Publications and Papers      Other IRS Data


For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-T, please visit the Exempt Organizations' Unrelated Business Income (UBI) Tax Metadata page.

Statistical Tables

The following are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

All Organizations:

     Number of Returns, Gross UBI, Total Deductions, and Tax Items
          Classified by: Internal Revenue Code Section
             Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     
          Classified by: Size of Gross UBI
             Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     
          Classified by: Size of Unrelated Business Taxable Income or Deficit
             Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     
          Classified by: Primary Unrelated Business Activity or Industrial Grouping
             Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     
     Sources of Gross UBI
          Classified by: Size of Gross UBI
          Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     
     Types of Deductions
          Classified by: Size of Gross UBI
          Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     

Organizations with Positive Unrelated Business Taxable Income:
     Number of Returns, Gross UBI, Total Deductions, and Tax Items
          Classified by: Type of Entity and Size of Gross UBI
          Tax Years: 2008      2007      2006      2005      2004      2003      2002      2001      2000      1999      1998      1997      1996      1995      1994      1993      1992     

Historical Table:
Table 16:  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
      Published as:
            Tax Years:		 SOI Bulletin Historical Table 16
1985–2008


Projections
For selected tax returns, including the Form 990-T, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
      Projections of Returns to be Filed in Future Calendar Years
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Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.
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Page Last Reviewed or Updated: January 23, 2012