Internal Revenue Service
D A T A B O O K
2007
OCTOBER 1, 2006 to SEPTEMBER 30, 2007
Department of the Treasury
Internal Revenue Service Data Book, 2007
Department of the Treasury Internal Revenue Service
Linda E. Stiff
Acting Commissioner
Mark J. Mazur
Director, Research, Analysis, and Statistics
Thomas B. Petska
Director, Statistics of Income Division
Thomas F. Nagle
Acting Chief, Special Studies Branch
Martha Eller Gangi
Chief, Statistical Data Section
The IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
Internal Revenue Service Data Book, 2007
Tax-Exempt Activities
T
able 22 summarizes IRS activities, such as issuing technical guidance, to assist tax-exempt entities and facilitate their compliance with the Federal tax laws.
Table 23 provides information about applications for taxexempt status by employee pension plans. Table 24 provides information about applications for taxexempt status by charitable and other organizations. Table 25 shows the total number of approved tax-exempt organizations for Fiscal Years 2004 through 2007.
Internal Revenue Service Data Book, 2007
Table 22. Tax-Exempt Guidance and Other Regulatory Activities, Fiscal Year 2007
Item Total (1) Total Guidance [1] Technical activities Requests for rulings Technical assistance Technical advice Opinion letters on prototype plans [2] Correspondence [3] Other Voluntary compliance agreements N/A—Not applicable. [1] Includes published revenue rulings, revenue procedures, regulations, notices, announcements, and information/news releases. [2] Includes opinion letters issued to IRAs (Individual Retirement Accounts), SEPs (Simplified Employee Pensions), and SIMPLEs (Savings Incentive Match Plans for Employees). [3] Includes both Congressional and general correspondence. SOURCES: Tax Exempt and Government Entities, Exempt Organizations SE:T:EO; Employee Plans SE:T:EP; and Government Entities SE:T:GE 6,600 76 3,500 1,534 152 108 212 1,467 27 3,024 Employee plans (2) 4,931 55 1,918 516 102 68 212 998 22 2,958 Tax-exempt organizations (3) 1,603 21 1,582 1,018 50 40 N/A 469 5 N/A Tax-exempt bonds (4) 66 N/A N/A N/A N/A N/A N/A N/A N/A 66
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Internal Revenue Service Data Book, 2007
Table 23. Determination Letters Issued on Employee Pension Plans, by Type and Disposition of Plan, Fiscal Year 2007
Determination letters Defined contribution plans Type of plan Total determination letters (1) Total: Qualified Not qualified Initial qualifications: Qualified Participating employees [3] Amendments: Qualified Participating employees [3] Terminations: Qualified Participating employees [3] Defined benefit plans (2) Employee stock ownership (8) Other defined contribution (9)
Letters issued, disposition of plan
Total [1] (3)
Stock bonus (4)
Money purchase (5)
Target benefit (6)
Profitsharing (7)
Section 401(k) [2] (10)
9,980 d 4,719 862,276 2,787 1,961,685 2,474 176,952
1,692 d 363 57,917 457 934,975 872 67,668
8,288 d 4,356 804,359 2,330 1,026,710 1,602 109,284
13 d d d 9 289 d d
325 d 25 4,201 143 57,702 157 5,266
25 d d d 7 359 d d
6,907 d 3,665 791,499 1,951 888,262 1,291 80,698
312 d 62 4,214 154 43,706 96 19,748
706 d 596 2,997 66 36,392 44 2,401
2,122 d 1,444 354,358 610 250,611 68 9,048
d—Not shown to avoid disclosure about specific taxpayers. [1] The total of defined contribution plans is the sum of columns 4-9, which include associated section 401(k) arrangements and participants. See footnote 2. [2] Section 401(k) arrangements and participants are reported and counted under the types of plans to which they are attached, e.g., profit-sharing or stock bonus plans, and thus are also included in columns 4-9. [3] Totals may be overstated to the extent that employees participate in more than one plan. SOURCE: Tax Exempt and Government Entities, Employee Plans SE:T:EP
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Internal Revenue Service Data Book, 2007
Table 24. Tax-Exempt Organization and Other Entity Applications or Disposals, by Type of Organization and Internal Revenue Code Section, Fiscal Year 2007
Type of organization, Internal Revenue Code section Total applications or disposals (1) Tax-exempt organizations and other entities, total Section 501 (c) by subsection, total [2] (1) Corporations organized under act of Congress (2) Title-holding corporations (3) Religious, charitable, and similar organizations [3] (4) Social welfare organizations (5) Labor and agriculture organizations (6) Business leagues (7) Social and recreation clubs (8) Fraternal beneficiary societies (9) Voluntary employees' beneficiary associations (10) Domestic fraternal beneficiary societies (12) Benevolent life insurance associations (13) Cemetery companies (14) State-chartered credit unions (15) Mutual insurance companies (17) Supplemental unemployment benefit trusts (19) War veterans' organizations (25) Holding companies for pensions and other entities Section 501 (d) Religious and apostolic associations Section 521 Farmers' cooperatives Nonexempt charitable trusts 91,742 91,689 d 158 85,771 1,867 233 1,615 1,036 25 356 44 116 174 10 d 6 131 106 5 28 20
Approved (2) 72,869 72,856 0 111 68,278 1,394 188 1,370 711 16 286 21 94 156 7 21 3 99 101 5 8 0
Disapproved (3) 1,628 1,628 d d 1,607 8 0 6 d 0 3 0 0 0 0 d 0 0 0 0 0 0
Other [1] (4) 17,245 17,205 d d 15,886 465 45 239 d 9 67 23 22 18 3 d 3 32 5 0 20 20
d—Not shown to avoid disclosure about specific taxpayers. However, data are included in the appropriate totals. [1] Includes applications withdrawn by the organization; applications which failed to provide the required information; incomplete applications; IRS refusals to rule on applications; applications forwarded to other than the IRS National Office; IRS correction disposals; and others. [2] No applications were filed for teachers' retirement funds [section 501(c)(11)]; corporations to finance crop operations [section 501(c)(16)]; employee-funded pension trusts [section 501(c)(18)]; black lung trusts [section 501(c)(21)]; multiemployer pension plans [section 501(c)(22)]; veterans' associations founded prior to 1880 [section 501(c)(23)]; trusts described in section 4049 of the Employee Security Act of 1974 (ERISA) [section 501(c)(24)]; State-sponsored high-risk health insurance organizations [section 501(c)(26)]; and State-sponsored workers' compensation reinsurance organizations [section 501(c)(27)]. [3] Includes private foundations. Not all Internal Revenue Code section 501(c)(3) organizations are required to apply for recognition of tax exemption, including churches, integrated auxiliaries, subordinate units, and conventions or associations of churches. SOURCE: Tax Exempt and Government Entities, Exempt Organizations, Rulings and Agreements, Determinations SE:T:EO:RA:D
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Internal Revenue Service Data Book, 2007
Table 25. Tax-Exempt Organizations and Nonexempt Charitable Trusts, Fiscal Years 2004-2007
Type of organization, Internal Revenue Code section 2004 (1) Tax-exempt organizations and other entities, total Section 501(c) by subsection, total (1) Corporations organized under act of Congress (2) Title-holding corporations (3) Religious, charitable, and similar organizations [1] (4) Social welfare organizations (5) Labor and agriculture organizations (6) Business leagues (7) Social and recreation clubs (8) Fraternal beneficiary societies (9) Voluntary employees' beneficiary associations (10) Domestic fraternal beneficiary societies (12) Benevolent life insurance associations (13) Cemetery companies (14) State-chartered credit unions (15) Mutual insurance companies (17) Supplemental unemployment benefit trusts (19) War veterans' organizations (25) Holding companies for pensions and other entities Other 501(c) subsections [2] Section 501(d) Religious and apostolic associations Section 501(e) Cooperative hospital service organizations Section 501(f) Cooperative service organizations of operating educational organizations Section 501(k) Child care organizations Section 501(n) Charitable risk pools Nonexempt charitable trusts 1,680,061 1,540,554 116 7,144 1,010,365 138,193 62,561 86,054 70,422 69,798 12,866 21,328 6,716 10,728 4,289 1,988 462 36,141 1,285 98 141 38 1 3 1 139,323 2005 (2) 1,709,205 1,570,023 123 7,116 1,045,979 136,060 61,075 86,485 70,399 67,391 12,567 21,091 6,718 10,819 4,083 2,127 448 36,166 1,274 102 146 37 1 2 2 138,994 2006 (3) 1,726,491 1,585,479 126 7,120 1,064,191 135,155 60,932 86,563 70,569 65,752 12,206 21,385 6,738 10,879 3,976 2,126 438 35,982 1,238 103 162 37 1 6 2 140,804 2007 (4) 1,789,554 1,648,306 134 7,136 1,128,367 134,843 60,634 88,071 71,092 64,216 12,128 20,390 6,793 11,098 3,860 2,073 434 35,702 1,234 101 162 37 1 15 1 141,032
[1] Includes private foundations. Not all Internal Revenue Code section 501(c)(3) organizations are required to apply for recognition of tax exemption, including churches, integrated auxiliaries, subordinate units, and conventions or associations of churches. [2] Includes teachers' retirement funds [section 501(c)(11)]; corporations to finance crop operations [section 501(c)(16)]; employee-funded pension trusts [section 501(c)(18)]; black lung trusts [section 501(c)(21)]; multiemployer pension plans [section 501(c)(22)]; veterans' associations founded prior to 1880 [section 501(c)(23)]; trusts described in section 4049 of the Employee Security Act of 1974 (ERISA) [section 501(c)(24)]; State-sponsored high-risk health insurance organizations [section 501(c)(26)]; and State-sponsored workers' compensation reinsurance organizations [section 501(c)(27)]. SOURCE: Tax Exempt and Government Entities SE:T:BSP
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