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SOI Tax Stats - SOI Bulletin: Winter 2007-2008

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A History of the Tax-Exempt Sector: An SOI Perspective (PDF)
Article by Paul Arnsberger, Melissa Ludlum, Margaret Riley, and Mark Stanton, SOI

The origins of the tax-exempt sector in the
United States predate the formation of the
republic. Absent an established Governmental
framework, the early settlers formed charitable and other “voluntary” associations, such as hospitals, fire departments, and orphanages, to confront a wide variety of issues and ills of the era.

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Related Link:
Charities & Other Tax-Exempt Organizations Statistics

Individual Income Tax Rates and Shares 2005 (PDF)
Article by Kyle Mudry and Justin Bryan, SOI

Taxpayers filed 134.4 million returns for Tax Year 2005, of which 90.6 million (or 67.4 percent) were classified as taxable returns. A taxable return is a return that has total income tax greater than $0. This represents an increase of 1.7 percent in the number of taxable returns from 2004.

Excel Tables:

  1, 2, 3, 4, 5, 6,
  7, 8

Related Link:
Individual Tax Statistics


Ninety Years of Individual Income and Tax Statistics, 1916-2005 (PDF)
Article by Scott Hollenbeck and Maureen Keenan Kahr, SOI

Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913.

Excel Tables:

  1, 1A

Related Link:
Individual Tax Statistics


SOI as a World-Class Organization (PDF)
Article by James Dalton, SOI

To conclude our 90th anniversary celebrations, we will focus on the achievements of our seventh and eighth Directors, Dan Skelly and Tom Petska, who have made the Statistics of Income Division the world-class organization it is today.

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Related Link:
About SOI


Split-Interest Trusts, Filing Year 2006 (PDF)
Article by Lisa Schreiber, SOI

The Split-Interest Trust Information Return (Form 5227) is filed by entities with both charitable and noncharitable beneficiaries. In Filing Year 2006, preparers filed 124,036 Forms 5227, about the same number as in 2005. Total distributions remained stable, with $8.4 billion reported in both 2005 and 2006.

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Related Link:
Split-Interest Trust Statistics


Unrelated Business Income Tax Returns, 2004 (PDF)
Article by Margaret Riley, SOI

The aggregate “unrelated business” income tax (UBIT) liability of nonprofit charitable and other types of tax-exempt organizations rose 66 percent between Tax Years 2003 and 2004. These organizations may engage in activities considered unrelated to their tax-exempt missions, but income produced from these activities is subject to Federal taxation.

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Related Link:
Exempt Organizations: Unrelated Business Income Statistics

Link: Historical Tables and Appendix

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