SOI tax stats - Exempt organizations unrelated business income (UBI) tax statistics | Internal Revenue Service

SOI tax stats - Exempt organizations unrelated business income (UBI) tax statistics

 

Unrelated Business Income Tax Statistics OneSheet PDF

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

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

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS, 2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

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

2017 XLSX2015 XLSX2013 XLS2012 XLS, 2011 XLS, 2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

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

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

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

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

Table 6. Unrelated Business Income Tax Returns: Sources of Gross Unrelated Business Income (UBI), by Size of Gross UBI Size of Gross UBI

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

Table 7. Unrelated Business Income Tax Returns: Types of Deductions, by Size of Gross Unrelated Business Income Size of Gross UBI

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS,
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

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

2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2010 XLS2009 XLS2008 XLS2007 XLS2006 XLS2005 XLS2004 XLS
2003 XLS2002 XLS2001 XLS2000 XLS1999 XLS1998 XLS1997 XLS1996 XLS1995 XLS1994 XLS1993 XLS1992 XLS

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 2017 XLSX2015 XLSX2013 XLS2012 XLS2011 XLS2009 XLS2008 XLS2007 XLS2006 XLS

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

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Publications and papers

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

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