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 Organization 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. Unrelated Business Income Tax Returns2010PDF 2009PDF 2008PDF 2007PDF 2006XLS 2005PDF 2004PDF 2003PDF 2002PDF 2001PDF 2000PDF 1999PDF 1998PDF 1997PDF 1996PDF 1995PDF 1994PDF 1993PDF 1992PDF 1991PDF 1987PDF A History of the Tax-Exempt Sector: An IRS PerspectivePDF Current Research in the Nonprofit SectorPDF A 20-Year Review of the Nonprofit Sector, 1975–1995PDF Compendium of Studies of Tax-Exempt Organizations (Publication 1416) (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. Collecting Revenue Enforcing Laws (Back to top)
