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 Total Net income Total
Number unrelated deductions [1,2] (less deficit) income tax [4]
Internal Revenue of business Deficit
Code section returns income Number Number Number
(UBI) of Amount of Amount of
returns returns [3] returns
(1) (2) (3) (4) (5) (6) (7) (8)
36,394
All sections.......................................................................................... 6,279,659 36,229 7,253,305 31,529 -973,648 -1,866,621 18,243
1,136
401(a).................................................................................................... 212,707 1,136 47,372 1,073 165,336 -16,287 963
4,642
408(e).................................................................................................... 28,855 4,597 26,111 4,560 2,744 -10,819 4,390
217
501(c)(2).................................................................................................... 42,160 217 78,400 213 -36,239 -38,731 107
9,903
501(c)(3).................................................................................................... 3,583,259 9,894 4,625,367 8,539 -1,042,108 -1,244,149 3,187
1,377
501(c)(4).................................................................................................... 307,193 1,377 356,509 1,107 -49,317 -63,711 313
2,471
501(c)(5).................................................................................................... 203,753 2,430 291,615 1,926 -87,862 -110,614 935
6,103
501(c)(6).................................................................................................... 741,791 6,103 900,362 4,927 -158,571 -218,693 2,190
6,553
501(c)(7).................................................................................................... 372,862 6,502 378,348 5,765 -5,486 -76,725 4,491
1,081
501(c)(8).................................................................................................... 58,186 1,081 86,589 1,001 -28,402 -33,714 469
694
501(c)(9).................................................................................................... 466,634 685 184,125 494 282,509 -9,241 436
256
501(c)(10).................................................................................................... 10,593 256 13,090 215 -2,497 -3,549 *108
--
501(c)(11).................................................................................................... -- -- -- -- -- -- --
136
501(c)(12).................................................................................................... 17,530 136 19,710 135 -2,180 -6,273 39
*32
501(c)(13).................................................................................................... *2,210 *32 *2,112 *11 *98 *-22 *4
*72
501(c)(14).................................................................................................... *10,294 *72 *12,839 *72 *-2,545 *-2,887 *63
**
501(c)(15).................................................................................................... ** ** ** ** ** ** **
--
501(c)(16).................................................................................................... -- -- -- -- -- -- --
**
501(c)(17).................................................................................................... ** ** ** ** ** ** **
--
501(c)(18).................................................................................................... -- -- -- -- -- -- --
1,667
501(c)(19).................................................................................................... 118,205 1,656 142,631 1,438 -24,426 -30,976 499
--
501(c)(21) [5].................................................................................................... -- -- -- -- -- -- --
--
501(c)(22).................................................................................................... -- -- -- -- -- -- --
**
501(c)(23).................................................................................................... ** ** ** ** ** ** **
--
501(c)(24).................................................................................................... -- -- -- -- -- -- --
*49
501(c)(25).................................................................................................... *16,945 *49 *3,267 *49 *13,678 *-28 *48
*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