The Exempt Organizations Unrelated Business Income Tax Study

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.

This page provides additional information about data produced in SOI's Exempt Organizations Unrelated Business Income Tax Study. Please click on a link below to get started.

Please visit the Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics page for data tables and articles.

Additional information is available in the Charities and Nonprofits area of the IRS web site. See, for example Unrelated Business Income - Special Tax Rules.