Table 16.—Nonprofit charitable organization and domestic private foundation information returns, and tax-exempt organization business income tax returns: selected financial data, 1994-2001

Statistics of Income Bulletin, Fall, 2004

Table 16.--Nonprofit Charitable Organization and Domestic Private
Foundation Information Returns, and Tax-Exempt Organization Business
Income Tax Returns: Selected Financial Data, 1994-2001

(All figures are estimates based on samples--money amounts are in
millions of dollars]

            Type of return, item                  1994         1995

                                                   (1)          (2)

            NONPROFIT CHARITABLE
                ORGANIZATION
          INFORMATION RETURNS [1]

Number of returns                                 174,918      180,931
Total assets, book value [2]                      993,381    1,143,079
Total liabilities [2]                             464,034      512,383
Total fund balance or net worth [2]               529,347      630,696
Total revenue.                                    589,102      663,371
  Program service revenue [3]                     422,413      443,052
  Contributions, gifts, and grants                110,724      127,743
  Membership dues and assessments                   6,439        6,148
  Other                                            49,526       86,428
Total expenses                                    548,166      604,645
Excess of revenue over expenses (net)              40,936       58,725

        DOMESTIC PRIVATE FOUNDATION
            INFORMATION RETURNS

Number of returns, total                           45,801       47,917
  Nonoperating foundations                         41,983       43,966
  Operating foundations                             3,818        3,951
Total assets, book value [2]                      169,287      195,570
Total assets, fair market value [2]               203,644      242,917
  Investments in securities [2]                   158,934      190,739
Total revenue                                      26,503       30,814
Total expenses                                     15,708       17,189
  Contributions, gifts, and grants paid [4]        11,755       12,256
Excess of revenue over expenses (net)              10,795       13,626
Net investment income [2]                          14,978       20,355

          TAX-EXEMPT ORGANIZATION
             UNRELATED BUSINESS
           INCOME TAX RETURNS [6]

Number of returns, total                           35,657       36,394
  With unrelated business taxable income           18,588       18,157
  Without unrelated business taxable income        17,070       18,237
Gross unrelated business income [7]                 5,380        6,280
Total deductions [7,8,9]                            5,117        5,787
Unrelated business taxable income (less               263          493
  deficit) [8]
  Unrelated business taxable income                   643          893
  Deficit [8]                                         380          400
Unrelated business income tax                         191          277
Total tax [10]                                        195          277

            Type of return, item                  1996         1997

                                                   (3)          (4)

            NONPROFIT CHARITABLE
                ORGANIZATION
          INFORMATION RETURNS [1]

Number of returns                                 192,059      198,957
Total assets, book value [2]                    1,293,439    1,438,977
Total liabilities [2]                             564,566      624,978
Total fund balance or net worth [2]               728,873      813,998
Total revenue.                                    704,346      754,616
  Program service revenue [3]                     467,559      486,407
  Contributions, gifts, and grants                137,666      146,171
  Membership dues and assessments                   6,347        6,823
  Other                                            92,774      115,215
Total expenses                                    637,917      677,143
Excess of revenue over expenses (net)              66,429       77,473

        DOMESTIC PRIVATE FOUNDATION
            INFORMATION RETURNS

Number of returns, total                           50,774       55,113
  Nonoperating foundations                         46,066       50,541
  Operating foundations                             4,708        4,572
Total assets, book value [2]                      232,565      280,920
Total assets, fair market value [2]               288,588      342,689
  Investments in securities [2]                   225,087      272,412
Total revenue                                      48,247       55,460
Total expenses                                     19,852       22,414
  Contributions, gifts, and grants paid [4]        14,519       16,421
Excess of revenue over expenses (net)              28,395       33,046
Net investment income [2]                          26,189       34,801

          TAX-EXEMPT ORGANIZATION
             UNRELATED BUSINESS
           INCOME TAX RETURNS [6]

Number of returns, total                           40,621       39,302
  With unrelated business taxable income           19,511       20,827
  Without unrelated business taxable income        21,109       18,475
Gross unrelated business income [7]                 7,295        7,809
Total deductions [7,8,9]                            6,619        6,903
Unrelated business taxable income (less               676          906
  deficit) [8]
  Unrelated business taxable income                 1,170        1,375
  Deficit [8]                                         494          469
Unrelated business income tax                         372          418
Total tax [10]                                        373          423

            Type of return, item                  1998         1999

                                                   (5)          (6)

            NONPROFIT CHARITABLE
                ORGANIZATION
          INFORMATION RETURNS [1]

Number of returns                                 207,272      211,615
Total assets, book value [2]                    1,351,541    1,453,675
Total liabilities [2]                             459,188      481,444
Total fund balance or net worth [2]               892,353      972,232
Total revenue.                                    752,044      800,676
  Program service revenue [3]                     502,832      518,111
  Contributions, gifts, and grants                161,751      174,992
  Membership dues and assessments                   6,952        6,331
  Other                                            80,508      101,242
Total expenses                                    684,566      714,487
Excess of revenue over expenses (net)              67,478       86,189

        DOMESTIC PRIVATE FOUNDATION
            INFORMATION RETURNS

Number of returns, total                           56,658       62,694
  Nonoperating foundations                         52,460       58,840
  Operating foundations                             4,198        3,854
Total assets, book value [2]                      325,672      384,565
Total assets, fair market value [2]               397,084      466,863
  Investments in securities [2]                   317,900      363,442
Total revenue                                      59,735       83,286
Total expenses                                     25,902       33,876
  Contributions, gifts, and grants paid [4]        19,394       22,763
Excess of revenue over expenses (net)              33,833       49,410
Net investment income [2]                          39,313       57,142

          TAX-EXEMPT ORGANIZATION
             UNRELATED BUSINESS
           INCOME TAX RETURNS [6]

Number of returns, total                           46,208       42,151
  With unrelated business taxable income           24,332       20,718
  Without unrelated business taxable income        21,876       21,433
Gross unrelated business income [7]                 7,585        7,722
Total deductions [7,8,9]                            6,484        6,835
Unrelated business taxable income (less             1,100          887
  deficit) [8]
  Unrelated business taxable income                 1,670        1,485
  Deficit [8]                                         569          598
Unrelated business income tax                         506          423
Total tax [10]                                        464          422

            Type of return, item                  2000         2008
                                                   (7)          (8)
            NONPROFIT CHARITABLE
                ORGANIZATION
          INFORMATION RETURNS [1]

Number of returns                                 230,159      240,569
Total assets, book value [2]                    1,562,536    1,631,719
Total liabilities [2]                             539,367      611,390
Total fund balance or net worth [2]             1,023,169    1,020,329
Total revenue.                                    866,208      896,974
  Program service revenue [3]                     579,081      630,817
  Contributions, gifts, and grants                199,076      212,427
  Membership dues and assessments                   6,660        7,239
  Other                                            81,392       46,491
Total expenses                                    796,434      862,721
Excess of revenue over expenses (net)              69,775       34,253

        DOMESTIC PRIVATE FOUNDATION
            INFORMATION RETURNS

Number of returns, total                           66,738       70,787
  Nonoperating foundations                         61,501       63,650
  Operating foundations                             5,238        7,137
Total assets, book value [2]                      409,524      413,577
Total assets, fair market value [2]               471,646      455,423
  Investments in securities [2]                   361,418      329,353
Total revenue                                      72,780       45,264
Total expenses                                     37,434       36,661
  Contributions, gifts, and grants paid [4]        27,564       27,383
Excess of revenue over expenses (net)              35,346        8,602
Net investment income [2]                          48,830       25,719

          TAX-EXEMPT ORGANIZATION
             UNRELATED BUSINESS
           INCOME TAX RETURNS [6]

Number of returns, total                           38,567       35,540
  With unrelated business taxable income           19,336       15,277
  Without unrelated business taxable income        19,231       20,264
Gross unrelated business income [7]                 8,413        7,900
Total deductions [7,8,9]                            7,703        7,883
Unrelated business taxable income (less               710           18
  deficit) [8]
  Unrelated business taxable income                 1,427          792
  Deficit [8]                                         717          774
Unrelated business income tax                         406          226
Total tax [10]                                        403          222