Charitable Statistics |
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Here you will find links to the Statistics of Income studies relating to the tax-exempt sector. For each of these areas, there are statistical tables and text articles that include both recent and historical data.
Charities & Other Tax-Exempt Organizations |
Nonprofit charitable organizations are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Code Sections 501(c)(4)-(9). Data are compiled from Form 990, Return of Organization Exempt from Income Tax. |
Exempt Organizations' Unrelated Business Income Tax |
Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission. Measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' UBI. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.
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Exempt Organizations IRS Master File Data |
Listings include selected information regarding organizations exempt from tax under Section 501(a) of the Internal Revenue Code. These data are extracted monthly from the IRS Business Master File. |
Private Foundations & Charitable Trusts |
Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Data are compiled from Form 990-PF, and are available for the following types of organizations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts. |
Split-Interest Trusts |
Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds. Data are compiled from Form 5227. |
Tax-Exempt Bonds |
Focuses on "public purpose" (Government) and "private activity" bonds, and analyzes the types of property financed and the entire issue price of bonds. Data are compiled from Forms 8038-G and 8038, respectively. |
SOI Bulletin Articles & Data Releases |
Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin . |
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Page Last Reviewed or Updated: May 07, 2008