Unrelated Business Income Tax Statistics OneSheet
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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 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: | 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 |
| Section 501(c)(3) Organizations Only: | |
| Classified by: Primary Unrelated Business Activity or Industrial Grouping | |
| Tax Years: | 2013 2012 2011 2009 2008 2007 2006 |
| 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: | 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
Publications and Papers
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Unrelated Business Income Tax Returns
2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1987
- A History of the Tax-Exempt Sector: An IRS Perspective
- Current Research in the Nonprofit Sector
- A 20-Year Review of the Nonprofit Sector, 1975–1995
- Compendium of Studies of Tax-Exempt Organizations
(Publication 1416)
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.