Table 1.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Net Income (Less Deficit), Deficit, and Total Income Tax, by Internal Revenue Code Section Describing Type of Tax-Exempt Organization, Tax Year 1995
[All figures are estimates based on samples--money amounts are in thousands of dollars]
Gross Number Internal Revenue Code section of returns unrelated business income (UBI) (1) All sections.......................................................................................... 36,394 401(a).................................................................................................... 1,136 408(e).................................................................................................... 4,642 501(c)(2).................................................................................................... 217 501(c)(3).................................................................................................... 9,903 501(c)(4).................................................................................................... 1,377 501(c)(5).................................................................................................... 2,471 501(c)(6).................................................................................................... 6,103 501(c)(7).................................................................................................... 6,553 501(c)(8).................................................................................................... 1,081 501(c)(9).................................................................................................... 694 501(c)(10).................................................................................................... 256 501(c)(11).................................................................................................... -501(c)(12).................................................................................................... 136 501(c)(13).................................................................................................... *32 501(c)(14).................................................................................................... *72 501(c)(15).................................................................................................... ** 501(c)(16).................................................................................................... -501(c)(17).................................................................................................... ** 501(c)(18).................................................................................................... -501(c)(19).................................................................................................... 1,667 (2) 6,279,659 212,707 28,855 42,160 3,583,259 307,193 203,753 741,791 372,862 58,186 466,634 10,593 -17,530 *2,210 *10,294 ** -** -118,205 Number of returns (3)
Total deductions [1,2] Number Amount (4) 36,229 1,136 4,597 217 9,894 1,377 2,430 6,103 6,502 1,081 685 256 -136 *32 *72 ** -** -1,656 --** -*49 7,253,305 47,372 26,111 78,400 4,625,367 356,509 291,615 900,362 378,348 86,589 184,125 13,090 -19,710 *2,112 *12,839 ** -** -142,631 --** -*3,267 of returns [3] (5)
Net income (less deficit) Deficit Number Amount (6) 31,529 1,073 4,560 213 8,539 1,107 1,926 4,927 5,765 1,001 494 215 -135 *11 *72 ** -** -1,438 --** -*49 -973,648 165,336 2,744 -36,239 -1,042,108 -49,317 -87,862 -158,571 -5,486 -28,402 282,509 -2,497 --2,180 *98 *-2,545 ** -** --24,426 --** -*13,678 (7) -1,866,621 -16,287 -10,819 -38,731 -1,244,149 -63,711 -110,614 -218,693 -76,725 -33,714 -9,241 -3,549 --6,273 *-22 *-2,887 ** -** --30,976 --** -*-28 of returns (8)
Total income tax [4]
18,243 963 4,390 107 3,187 313 935 2,190 4,491 469 436 *108 -39 *4 *63 ** -** -499 --** -*48
501(c)(21) [5].................................................................................................... --501(c)(22).................................................................................................... --501(c)(23).................................................................................................... ** ** 501(c)(24).................................................................................................... --501(c)(25).................................................................................................... *49 *16,945
*Estimate should be used with caution because of the small number of sample returns on which it is based.
**Data deleted to avoid disclosure of information for specific taxpayers. However, data are included in the appropriate totals. [1] Excludes cost of sales and services, which was subtracted from gross receipts from sales and services in computing gross profit from sales and services. Gross profit from sales and services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages, and certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $1.7 billion. [2] Includes both deductions reported on the main part of the tax return and expense items reported on attached schedules. [3] Excludes returns with net income (less deficit) equal to zero. [4] Total income tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other allowable credits), plus taxes from recapture of certain prior-year credits, the "alternative minimum tax," the environmental tax, and the "proxy" tax on nondeductible lobbying and political expenditures. The proxy tax was reported on Form 990-T and was included in total income tax; however, it had no connection to the tax on unrelated business income or an organization's involvement in unrelated business activities. For exempt organizations reporting gross UBI, total proxy tax was $3.9 million. [5] Prepaid legal service funds, described in section 501(c)(20) of the Internal Revenue Code, were no longer tax exempt beginning with tax years after June 30, 1992. NOTES: Detail may not add to totals because of rounding. See the Appendix to this article for a listing of the types of tax-exempt organizations, by the Internal Revenue Code
section describing them. SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.
Total income tax [4]
Amount (9) 277,481 61,173 3,882 679 59,486 3,790 5,951 19,279 13,977 867 99,772 *158 -1,136 *18 *60 ** -** -1,302 --** -*5,333