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Tax Return Preparation State And Income Taxes

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Tax Return Preparation State And Income Taxes

Tax return preparation state and income taxes 10. Tax return preparation state and income taxes   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Tax LawCertification. Tax return preparation state and income taxes Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law. Tax return preparation state and income taxes Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law. Tax return preparation state and income taxes The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Tax return preparation state and income taxes Other U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Tax return preparation state and income taxes The proper treatment of this kind of income (interest, dividends, etc. Tax return preparation state and income taxes ) is discussed earlier in this publication. Tax return preparation state and income taxes Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Tax return preparation state and income taxes The income of U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizens and resident aliens working for foreign governments usually is not exempt. Tax return preparation state and income taxes However, in a few instances, the income of a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen with dual citizenship may qualify. Tax return preparation state and income taxes Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Tax return preparation state and income taxes Exemption Under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law. Tax return preparation state and income taxes The exemption under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law applies only to current employees and not to former employees. Tax return preparation state and income taxes Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Tax return preparation state and income taxes Employees of foreign governments. Tax return preparation state and income taxes   If you are not a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen, or if you are a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax if you perform services similar to those performed by U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes government employees in that foreign country and that foreign government grants an equivalent exemption to U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes government employees. Tax return preparation state and income taxes Certification. Tax return preparation state and income taxes   To qualify for the exemption under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes government employees performing similar services in its country or you must establish those facts. Tax return preparation state and income taxes However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Tax return preparation state and income taxes Employees of international organizations. Tax return preparation state and income taxes   If you work for an international organization in the United States and you are not a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen (or you are a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax. Tax return preparation state and income taxes However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Tax return preparation state and income taxes   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Tax return preparation state and income taxes   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Tax return preparation state and income taxes   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Tax return preparation state and income taxes   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Tax return preparation state and income taxes The exemption is also denied when a foreign country does not allow similar exemptions to U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizens. Tax return preparation state and income taxes Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Tax return preparation state and income taxes Aliens who keep immigrant status. Tax return preparation state and income taxes   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax law from the date of filing the waiver with the Attorney General. Tax return preparation state and income taxes   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Tax return preparation state and income taxes You are exempt from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Tax return preparation state and income taxes You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes income tax. Tax return preparation state and income taxes Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Tax return preparation state and income taxes . Tax return preparation state and income taxes   For more information about a specific foreign country or international organization, send an email to embassy@irs. Tax return preparation state and income taxes gov. Tax return preparation state and income taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics

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Snapshot of Unrelated Business Income Tax Statistics

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    Other IRS Data
 

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:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
 
Classified by: Internal Revenue Code Section
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Size of Unrelated Business Taxable Income or Deficit
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Sources of Gross UBI
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992
 
Types of Deductions
Classified by: Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Organizations with Positive Unrelated Business Taxable Income:
Number of Returns, Gross UBI, Total Deductions, and Tax Items
Classified by: Type of Entity and Size of Gross UBI
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992

 
Section 501(c)(3) Organizations Only:
Classified by: Primary Unrelated Business Activity or Industrial Grouping
Tax Years: 2009  2008  2007  2006

 
Historical Table:
Table 16: Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
Published as: 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

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Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 27-Feb-2014

The Tax Return Preparation State And Income Taxes

Tax return preparation state and income taxes Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Tax return preparation state and income taxes General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Tax return preparation state and income taxes Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Individual Income Tax Return Sch. Tax return preparation state and income taxes A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Tax return preparation state and income taxes C Profit or Loss From Business Sch. Tax return preparation state and income taxes C-EZ Net Profit From Business Sch. Tax return preparation state and income taxes D Capital Gains and Losses Sch. Tax return preparation state and income taxes E Supplemental Income and Loss Sch. Tax return preparation state and income taxes F Profit or Loss From Farming Sch. Tax return preparation state and income taxes H Household Employment Taxes Sch. Tax return preparation state and income taxes J Income Averaging for Farmers and Fishermen Sch. Tax return preparation state and income taxes R Credit for the Elderly or the Disabled Sch. Tax return preparation state and income taxes SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Individual Income Tax Return 1065 U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Return of Partnership Income Sch. Tax return preparation state and income taxes D Capital Gains and Losses Sch. Tax return preparation state and income taxes K-1 Partner's Share of Income, Deductions, Credits, etc. Tax return preparation state and income taxes 1120 U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Corporation Income Tax Return Sch. Tax return preparation state and income taxes D Capital Gains and Losses 1120S U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Income Tax Return for an S Corporation Sch. Tax return preparation state and income taxes D Capital Gains and Losses and Built-In Gains Sch. Tax return preparation state and income taxes K-1 Shareholder's Share of Income, Deductions, Credits, etc. Tax return preparation state and income taxes 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications