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

 

Unrelated Business Income Tax Statistics OneSheetPDF

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

Data Presented Classified By Tax Years
Table 1. Unrelated Business Income Tax Returns: Number of Returns, Gross Unrelated Business Income, Total Deductions, Unrelated Business Taxable Income (Less Deficit, Unrelated Business Taxable Income, and Total Tax, by Type of Tax-Exempt Organization Internal Revenue Code Section 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 2. Unrelated Business Income Tax Returns: Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Size of Gross UBI Size of Gross UBI 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 3. Unrelated Business Income Tax Returns: Number of Returns, Gross Unrelated Business Income, Total Deductions, Unrelated Business Taxable Income (Less Deficit), and Total Tax, by Size of Unrelated Business Taxable Income or Deficit Size of Unrelated Business Taxable Income or Deficit 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 5. Unrelated Business Income Tax Returns: Number of Returns, Gross Unrelated Business Income, Total Deductions, Unrelated Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Primary Unrelated Business Activity or Industrial Grouping Primary Unrelated Business Activity or Industrial Grouping 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 6. Unrelated Business Income Tax Returns: Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI Size of Gross UBI 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 7. Unrelated Business Income Tax Returns: Types of Deductions, by Size of Gross Unrelated Business Income Size of Gross UBI 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS

Organizations with Positive Unrelated Business Taxable Income

Data Presented Classified By Tax Years
Table 4. Unrelated Business Income Tax Returns: Returns with Positive Unrelated Business Taxable Income:  Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income, and Total Tax, by Type of Entity and Size of Gross UBI Type of Entity and Size of Gross UBI 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2010XLS  2009XLS  2008XLS  2007XLS  2006XLS  2005XLS  2004XLS  2003XLS  2002XLS  2001XLS  2000XLS  1999XLS  1998XLS  1997XLS  1996XLS  1995XLS  1994XLS  1993XLS  1992XLS
Table 8. Unrelated Business Income Tax Returns for 501(C)(3) Organizations: Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by Primary Unrelated Business Activity or Industrial Grouping Primary Unrelated Business Activity or Industrial Grouping 2017XLSX 2015XLSX 2013XLS  2012XLS  2011XLS  2009XLS  2008XLS  2007XLS  2006XLS

Historical Table

Data Presented Published As
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded SOI Bulletin Historical Table 16

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

(Back to top)


Publications and Papers

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

(Back to top)


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.

(Back to top)