SOI Tax Stats - Charitable and exempt organizations statistics


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.

Charities and other tax-exempt organizations

Exempt Organizations OneSheet PDF

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.

Exempt organizations' unrelated business income tax

Unrelated Business Income OneSheet PDF

This study 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' unrelated business income (UBI). Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

IRS exempt organizations population data

This study provides 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 and charitable trusts

Private Foundations OneSheet PDF

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

Split Interest Trusts OneSheet PDF

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donors. 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.

Tax-exempt bonds 

Tax Exempt Bonds OneSheet PDF

This study 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 and data releases

Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin.