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
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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)
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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.