SOI Tax Stats - Charitable & Exempt Organizations Statistics
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Here you will find links to the Statistics of Income studies relating to the tax-exempt sector. For each of these areas, there are statistical tables and text articles that include both recent and historical data.
|Nonprofit charitable organizations are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Code Sections 501(c)(4)–(9). Data are compiled from Form 990, Return of Organization Exempt from Income Tax.|
Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission. Measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' UBI. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.
|IRS Exempt Organizations Population Data||Selected data for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations. Data are from the IRS Exempt Organization Master File.|
|Private Foundations & Charitable Trusts||Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Data are compiled from Form 990-PF, and are available for the following types of organizations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts.|
|Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds. Data are compiled from Form 5227.|
|Focuses on "public purpose" (Government) and "private activity" bonds, and analyzes the types of property financed and the entire issue price of bonds. Data are compiled from Forms 8038-G and 8038, respectively.|
|SOI Bulletin Articles & Data Releases||Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin .|