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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 XLS |
| Table 7. Unrelated Business Income Tax Returns: Types of Deductions, by Size of Gross Unrelated Business Income | Size of Gross UBI | 2017 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1993 XLS 1992 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 XLSX 2015 XLSX 2013 XLS 2012 XLS 2011 XLS 2009 XLS 2008 XLS 2007 XLS 2006 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
Publications and Papers
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Unrelated Business Income Tax Returns
2010 PDF 2009 PDF 2008 PDF 2007 PDF 2006 XLS 2005 PDF 2004 PDF 2003 PDF 2002 PDF 2001 PDF 2000 PDF 1999 PDF 1998 PDF 1997 PDF 1996 PDF 1995 PDF 1994 PDF 1993 PDF 1992 PDF 1991 PDF 1987 PDF
- A History of the Tax-Exempt Sector: An IRS Perspective PDF
- Current Research in the Nonprofit Sector PDF
- A 20-Year Review of the Nonprofit Sector, 1975–1995 PDF
- Compendium of Studies of Tax-Exempt Organizations
(Publication 1416)