Nonprofit Charitable Organizations, 1982

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By Laura M. Heuchan*

In 1982, nonprofit charitable organizations

reported total revenues of $196.3 billion, 21

percent of which was obtained from contributions, gifts, and grants.

Total expenditures

were $181.3 billion, with direct spending for

charitable services accounting for 84 percent

of that total . They collected fees for services (program service revenue) covering 82

percent of program expenses.

These fees were

supplemented by other sources of income, such

as contributions and investment earnings.

"Nonprofit charitable organizations" refer to

all organizations exempt under Internal Revenue

Code (IRC) 501(c)(3), excluding private foundations. In 1982, of 264,890 organizations recognized by the Internal Revenue Service as nonprofit charities, there were only an estimated

75,738 required filers. The population of nonprofit charitable organizations required to

file annual information returns (Form 990) has

decreased since 1975 [1].

Nonetheless, the

value of total asset holdings has increased by

$171.1 billion since 1975 for a current dollar

increase of 158 percent.

A similar growth in

revenues and expenses is evident, as shown in

Figure A [2].

There are numerous explanations for the simultaneous drop in the population of filers and the

marked growth in the aggregate statistics. The

primary reasons for the drop in filers are the

changes in filing requirements between 1975 and

1982.

In 1975, an organization was granted an

exemption from filing if its gross receipts

were less than $5,000; this level was raised to

$10,000 in 1976 and to $25,000 in 1982. A char-acteristic of the sector has always been the

concentration of financial resources among a

small number of organizations.

For example, 6

percent of all nonprofit charitable organizations controlled 81 percent of total assets in

1982.

An uneven distribution of re sou rces

across organizations was further evidenced by

the concentration of 75 percent of revenues in

4 percent of the institutions.

In addition, 6

percent of the organizations were responsible

With

for 74 percent of total expenditures.

respect to assets, revenue, and expenses, the

control I i ng organizations we re in the top

*Foreign Special Projects Section.

Michael Alexander, Chief.

Figure A.--Nonprofit Charitable Organizations,

1975 and 1982

[Money amounts are in billions of dollars]

Item

1975

1982

Number of returns .............

82,048

75,738

Total assets ..................

$108.5

$279.6

Total revenue .................

Contributions, gifts,

and grants .................

Dues and assessments ........

Program service revenue .....

65.5

196.3

17.1

1.5

n. a.

41.3

2.5

124.4

Total expenses ................

Program service expenses ....

Fundraising expenses ........

Management and general

expenses ..................

62.6

36.8

1.4

181.3

151.7

1.7

n. a.

27.4

n. a. Not available.

For more detail, see Table 1.

Source: For 1975, data are from Statistics of

Income Bulletin, Fall 1981, p. 10.

bracket and we re predominantly educational

institutions and health service providers as

shown in Figures B and C.

Any significant

growth or shrinkage affecting the very large organizations would have had a pronounced effect

on aggregate statistics. Reduced Federal spending for nondefense goods may have been a factor

in this growth since this may have resulted in

unmet demand for services such as health care

and education [3]. The cutback in spending for

health and education may have stimulated growth

in the nonprofit sector, especially in the

larger hospitals and schools, to fill this

gap.

Additionally, the percentage of persons

below the poverty level rose from 12.3 percent

in 1975 to 15.0 percent in 1982, and the

possible increase in need from this portion of

the population for charitable goods and services may have influenced the level of charitable activity provided by exempt organizations

[4].

Prepared under the direction of

Nonprofit -Charitable Organizations, 1982

Figure B

Top Ter 501(c)(3) Organliations Ranked

bi Total Revenue, 1982

[Money amounts are In millions)

Name

Total

Revenue

College Retirement Equities Fund

$4,631

Insurance ana-Annuify-Association of America

3351

er Foundation Health Plan

2,116

L__~~s

Harvard College

Kaiser Foundation Hospitals

1,123

Univerilt

0hiccago

745

L___American

isters of National Red Cross

erc Health or~FDiriaf on

718

LMassachusetts Institute of Technology

69?_J

9t_a_nf6W

rU5IV_e_

rsFty6"

Figure C

,1(~X3) Organizations Ranked

Too Tien,,50

by Total Assets, 1982

tMoney amounts are in millions]

Name

Teachers Insurance and Annuity

Association of America

_CoIIbg6-Retir6ment Equities Fund

Univers ty

~~i_

anf6rd Uni-versit y__

ptnn Universitv

ih6Shriners

Hospital for Crippled Children

U~ 6iryersityp

University of Chicago

- 15-6ke- University

PROVISIONS OF IRC 501(c)(3)

Organizations tax exempt under IRC 501(c)(3)

pursue diverse activities that further their

exempt purpose. They exist in many sectors of

the economy.

IRC 501(c)(3) status is typically granted based on an entity being organized for purposes that are religious, charitable, scientific, educational, testing for

public safety, etc.

Charitable means that the

services. provided by the organization are pro

bono publico (for the public benefit).

The

granting of exempt status is based solely on an

organization's charitable purpose.

Activities

engaged in are restricted only in that they

must be substantially related to the exempt

purpose and they must serve public interests as

opposed to private.

There is also a stipulation that net earnings may not flow to a private shareholder or individual, and there are

restrictions on activities to influence legislation.

Numerous benefits accrue to organizations

that obtain 501(c)(3) status. Among the inducements for seeking this classification are the

exemption from Federal income tax on income

earned while pursuing an exempt purpose, the

exemption from most state and local income and

real estate taxes, the exemption from the

federal unemployment tax, the selective exemption from excise taxes, and significantly reduced postage rates. The flow of private funds

to these organizations is promoted by the statute allowing contributions to be deducted in

calculating the taxable income of the donor.

For instance, the 1982 law allowed up to 50 percent of an individual's adjusted gross income

as a charitable deduction.

Federal corporate,

gift, fiduciary, and estate tax laws also allow

charitable contribution deductions.

Along with other tax-exempt organizations,

charitable organizations are subject to the

unrelated business income tax on net profits

from regularly carried on business operations

that ' are not substantially related to their

exempt charitable purposes.

Definition and Growth of the Nonprofit CharitaETF-S-e-ctor

The supply of, and demand for, philanthropic

goods and services are usually discussed in

terms of incentives or motives that influence

giving as well as the purpose of the giving.

It is generally accepted that at least one

component in philanthropic giving is altruism

and that the purpose of philanthropy is the

provision of some collective or public good

[5].

In this context, altruism exists when

there is not an expectation of an immediate

quid pro quo (one thing in return for another)

to the individual giver.

The providers of

philanthropic goods and services function in

all three sectors of the economy: the business

sector, the government sector, and the nonprofit sector.

The Internal Revenue Code (IRC) divides nonprofit organizations into-23 groups, of which a

number may receive tax-deductible charitable

donations. The organizations exempt from income

tax under IRC 501(c)(3) receive the largest part

of tax-deductible donations; and they are the

main suppliers of philanthropic goods and servThe data described here reflect onl~

ices.

501(c)(3) charitable organizations, excluding

private foundations.

For 1975, when all nonprofit organizations were measured, 501(c)(3)

organizations (excluding private foundations)

(I n

represented 37 percent of the total.

general, private foundations act as conduits

for philanthropic funds,

whereas

nonprofit

organizations

actually

provide

charitable

charitable goods and services.)

Charitable organizations must file on

990 if they have gross receipts more

Form

than

Nonprofit Charitable Organizations, 1982

$25,000 (religious organizations are not required to file). They are diverse in scale of

financial activity as well as in scope of purpose.

They include hospitals, universities,

research institutes, art museums and other

charitable organizations.

While the estimates

presented here do not include most religious

organizations or those organizations not required to file, they do cover the largest part

of charitable activity with respect to asset

holdings and revenues.

Growth of nonprofit charitable

both absolutely and relatively

Figure D.

organizations

is shown in

Total revenue and expenditures grew faster

than total assets, which means nonprofit charities have expanded their charitable activity

Revenue

rather than added to capital assets.

and expenditures all grew faster than GNP (see

Figure D).

Charitable activity rose much

faster than per capita income.

The growth of the nonprofit charitable sector

as indicated by the percentage increases shown

in Figure D could reflect the increasing shift

of the overall economy from a manufacturing to

a service industry base.

Service industries

such as education, health services, and social

services are relatively labor intensive and are

the dominant activities within the charitable

~ector (see Figures H and I). With the service

industry assuming a larger role in the U.S.

economy relative to manufacturing and agriculture, it is reasonable that charitable activity

would experience growth [8].

Historical Trends and Perception of Charitable

Activity Up to 1982

Government policy toward philanthropy represents public sentiment as expressed through the

legislative process.

Growth of the sector has

been stimulated by favorable legislation.

Traditionally, from the earliest days of this

country, religious and educational institutions

have been exempt from property taxation. When

Federal income tax laws were adopted in 1894

(subsequently

declared

unconstitutional

1895), organizations pursuing charitable, religious or educational purposes were granted

exempt status.

The Sixteenth Amendment to the

Constitution allowed the first constitutional

income tax law in 1913 and contained the rudiments of IRC 501(c)(3).

The provision for an income tax deduction for

charitable contributions by individuals was

initiated in 1917, and estate tax deductions

for bequests to charitable organizations were

authorized in 1919.

Charitable deductions for

corporations were allowed beginning in 1935.

Aside

from provisions

regarding charitable

organizations engaged in business activities,

the thrust of legislation has generally been to

encourage the development of exempt organizations.

Charitable organizations receive direct and

i ndi rect subsidies from government.

Di rect

government grants received in 1982 were $19.2

billion, or 46 percent of total contributions.

This illustrates the tradition of partnership

Figure D.--Nonprofit Charitable Organizations, 1975 and 1982:

Alternative Measures of Sector Change

[Money amounts are in billions of dollars]

Type of measure

Total revenues (in 1972 constant dollars) ...........................

Total assets (in 1972 constant dollars) .............................

Total expenditures (in 1972 constant dollars) ......................

Total revenues divi-ded by GNP .......................................

Total expenditures divided by GNP ...................................

Total revenues per capita divided by per capita income ..............

Total expenditures per capita divided by per capita income ..........

Total revenues divided by revenues of business entities .............

Total assets divided by assets of business entities .................

Total expenditures divided by expenditures of business entities .....

1975

1982

Percentage

Change

(1)

(2)

(3)

$52.1

86.2

49.8

4.2%

4.0%

5.9%

5.6%

1.8%

2.0%

$ 94.9

135.1

87.6

6.3%

5.9%

9.0%

8.3%

2.5%

3.0%

2.0%

+82.1%

+56.7

+75.9

+50.0

+47.5

+52.5

+48.2

+38.9

+50.0

0.0

NOTE: Revenue, assets, and expenditures were converted into 1972 dollars using the GNP price

deflator. Per capita income is equal to GNP divided by U.S. population. Business entities include

corporations, nonfarm partnerships and nonfarm sole proprietorships [61 [7].

Source: Business entity data are from U.S. Treasury Department, Internal Revenue Service, Statistics

of Income Division, published and unpublished tables. GNP price deflator is from U.S. Council of

Economic Advisers, Economic Report of the President, February 1984, p. 224. U.S. population data are

from U.S. Bureau of the Census, Current Populatio~-Reports, Series P-25, and unpublished data.

Nonprofit Charitable Organizations, 1982

between government and nonprofit organizations

in supplying public goods and services [9].

Indirect subsidies come in the form of exemption from various taxes and in the tax expenditure for the deduction of contributions from

income taxed to the donor [101. Tax expendi tures exist that benefit individuals and corporate entities as well as nonprofit organi~zations (e.g. deductibility of home mortgage

interest expense).

Tax expenditures are expressed in terms -of outlay equivalent (i.e.,

the amount required to produce the equivalent

of the benefits derived from the tax expenditure) and in terms of the revenue loss to the

government [111.

Figure E.shows tax expenditures for the deductibility of charitable contributions in 1982. FigurerF, with details of

contributions as reported on tax. returns for

1982, presents the source of the tax expenditures.

Figure E.--Tax Expenditures for Deduction

Charitable Contributions, 1982 1/.[1.21

Figure F.--Charitable Contributions as Reported

on Tax Returns, 1982

[money amounts are in millions of dollars]-

Sou rce of

contribution

Amount

Total .............................

$48,051

Individual .........................

Corporate ..........................

Estate bequests .....................

Fiduciary ..........................

Private foundations I/ .............

Gift ................ ................

36,761

2,906

.2,545

1,416

4,423

n. a.

n. a. Not available.

l/The inclusion of this figure in total contrTbutions involves double counting. since indi vi dual ,

corporate, ..estate

and

fiduciary

giving include gifts to private foundations.

Source: U.S. Department of the Treasury, Internal Revenue Service, Statistics of Income

Division, published and unpublished tables.

[Money amounts are.in millions of dollars]

_______jype of de-duct-i-on

Deductibility of charitable contributions

(education) ............

Deductibility of charitable contributions

(health) ...............

Deductibility of charitable contributions

(other than education

and health) ............

Outl ay

eguL

ivalentL

$830

Revenue

. noncash

contribution

for

deduction

purposes,

is the value reported as revenue on the

-loms-sm- nor

returns-fi-led~by-charitable-organi7z.ati-ons.Nonetheless, volunteer 'services constitute, an

important part of total donations.

$835

Description of Nonprofit Charitable Organi.zation Activity

1,240

1,245

7,550

7,595

. I/Includes contributions to organizations exem~p`t under IRC 501(c) as well as to religious

and-other exempt organizations.

Source: Executive Office of the President,

Office of Management and Budget, Special Analyses, Budget of the United States 'Government, H

1964, P. b-Z7 and P. b-JZ.

Contributions received from the public, as

reported on nonprofit charitable organization

returns, reflected only 46 percent of total

contributions shown in Figure F.

The remainder of these contributions would have been received by organizations not required to file

Forms 990.

Religious organizations, the predominant type of 501(c)(3) organization, are

not required to file returns.

Therefore, 'the

largest part of the remaining 54 percent of

contributions not reported on Form 990 would

have been donated to these organizations.

It should be noted that the IRC does not recognize the value of volunteer services as a

To explain the existence of the nonprofit

charitable sector, it is necessary to determine what inducements exist for the formation

and continued operation of the organizations

that form the sector.' The private sector is

comprised of firms seeking to maximize their

profits. They accomplish this by attempting to

satisfy consumer desires through the mechanism

of the market.

Alternately, the level of

Government provision of public goods is primarily determined by a majority vote of the

electorate.

The Government, due to a lack 'of

information about specific consumer preferences, must u se a nonbenefit-based system of

taxation for the provision of public goods. A

nonbenefit-based taxation system is necessary

because it is not possible to equate taxes paid

by an individual to the benefits received by

that individual from public goods and services

[131. One explanation for the existence of the

nonprofit charitable sector is that'demand for

public goods is not completely revealed by 'a

majority Vote of the electorate and therefore

not supplied by the Government [141.

Private

nonprofit organizations may form to meet this

unsatisfied demand.

Also, there may be an

overlapping provision of public

goods by

Government and by nonprofits with the private

sector offering private' good substitutes for

public goods.

Nonprofit Charitable Organizations, 1982

The share of output by nonprofit charitable

organizations may be primarily determined by:

the undersupply of public goods resulting from

the allocation by a majority vote using a nonbenefit-based taxation system; the responsiveness of Government institutions to changes in

quantities of public goods as mandated by a

majority vote; the suitability of private good

substitutes for public goods; and the price of

philanthropy to the donor and to the Government in terms of a tax expenditure.

There is no standard theory of behavior for

nonprofit charitable firms analogous to the

profit maximization behavior of private firms

[151.

This is partly due to the wide mix of

organizations in the sector that have different philanthropic objectives and the difficulties in measuring both charitable output and

returns on investment in philanthropy.

general, it may be assumed that nonprofit

charitable entities are attempting to maximize

the furtherance of their charitable purpose.

Figure G

Components of Revenue, by Asset

Size, 1982

Percent 2%

_26101

LI-OZ01

IL16/-i

100

0/6'

11%

14%

18%

2 %

,so

53%

73%

68%

150

13%

Eil

6 %

31%

The nonprofit charitable sector as a whole

shows variation in terms of primary revenue

As seen i n

source as total assets increase.

Figure G, the reliance of organizations on contributions for revenue varies inversely with

total assets.

A stronger reliance on program

service fees for a major portion of revenue

Those with assets

emerges as assets increase.

under $100,000 rely on contributions for 68

percent of revenue and on fees charged for 7

percent, while those with assets $50,000,000 or

more depend on contributions for 13 percent of

revenue and on program service revenue for 68

percent.

Figures H and I display the only information

available from exempt organization returns on

the type of organizations that are filing.

is derived from the section of the return in

which an organization must supply a reason for

not being classified in the less-favored category of private foundation [161.

Most are

publicly supported organizations, whereas the

concentration of assets is in the schools and

hospitals.

Both the composition of assets and the major

source of revenue of hospitals and schools (the

only activities readily identifiable from information on the Form 990 exempt organization return) are dissimilar as evidenced in Figure J.

Hospitals have a large capital investment in

land, building, and equipment, followed by

receivables and inventories as the top compo*

nents of assets. Schools hold fewer assets in

land, buildings and equipment than hospitals

and schools' assets are heavily concentrated in

investments.

Contributions, gifts, and grants

..account for 25 percent of the revenue received

by schools, but only 3 percent of the revenue

received by hospitals.

Under

$100,000

$100,000 $1,000,000 $10,000,000 $50,000,000

under

or more

$1,000,000 $10,000,000 $50,000,000

Other

Dues and assessments

Program Service Revenue

= contributions

Education and health services are good examples of industries that are represented in

the private business sector, the Government

sector, and the nonprofit charitable sector.

While there certainly is overlap, in general,

the for-profits target a different market than

the nonprofits and the Government providers.

Earnings of nonprofits are used for provision

of medical services as opposed to for-profits,

which may distribute their earnings to individual investors.

Nonprofit hospitals generally

offer a wider range of services than for-profit

hospitals, and the. services offered are more

public in nature (e.g., home care programs,

social work departments, organ banks) [171. It

is possible that nonprofit hospitals serve more

of the uninsured and low-income segment of the

population.

Differences in accounting standards for nonprofit and for-profit entities highlight the

difficulty in evaluating the nonprofit sector.

In exchange for the privilege of tax exemption,

charitable organizations forfeit the privilege

of paying dividends on invested capital.

The

Nonprofit Charitable Organizations, 1982

Figure H.--Nonprofit Charitable Organizations, Excluding Private Foundations:

Income Statement Items, by Type of Organization, 1982

Balance Sheet and

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

Number of

returns

Total

assets

Total

liabilities

Total

revenue

Total

expenses

(1)

(2)

(3)

(4)

(5)

Total ......................................

75,733

$279,632

$116,771

$196,300

$181,294

Church 2/ .....................................

2,022

2,837

915

1,517

1,255

S6hool .........................................

8,335

73,524

13,685

35,224

29,843

Hospital .....................................

5,021

93,839

45,797

91,855

87,278

Government unit ..............................

701

1,182

443

1,242

1,201

Hospital research ............................

546

1,296

229

560

523

Organization supporting

a public college ............................

1,057

3,400

338

1,860

1,343

Publicly supported

organization ................................

50,738

56,737

22,812

45,620

43,042

Organi-zation-supporting charitable

organizations ...............................

4,893

42,418

30,764

15,586

14,267

Organization testing

for public safety ...........................

104

Not reported ................ e ................

2,419

4,295

1,775

2,743

2,457

Type of organization l/

1/This classification was derived from Schedule A (Form 990), Part IV, entitled "Reason for

No7n-Private Foundation Status."

2/Churches are not required to file a Form 990. Most of the organizations in this category either

fiTed voluntarily or misreported their type of organization. This estimate is, therefore, not

inclusive of the majority of religious organizations.

di stributi on of earnings to indi vidual investors is the impetus behind the formation of

business

entities.

This

nondistributional

constraint placed on non-profit organizations is

what defines a

nonprofit

organization as

opposed to a for-profit entity.

The balance

sheet - of a nonprofit charitable organization

does not have an owner's equity section;

earnings will

acc rue instead to the fund

balance/net worth section. These organizations

.must operate for the public benefit and their

income and assets must be held and used for

that purpose.

It may be that, in a sense, a

nonprofit charitable organization is owned by

the public.

The accounting systems of many nonprofit

organizations keep separate records of groups

of resources and their subsequent use because

they have specified purposes and restrictions.

This need leads to the use of fund accounting

where funds are restricted (the directors have

limited control over specific use due to donor

instructions).

Nonexpendable (capital funds

that cannot be used for 'operating costs) and

expendable funds represent another classiIn addition,

many

fication of resources.

hospitals and schools have endowment funds that

provide income for the organization, while the

principal is not available for use [181. The

constraints imposed on the use of these funds

hamper the exempt organization's financial

management in quickly adapting to changing

economic conditions.

However, the most important difference between the concept

of exempt

organization

performance and that of for-profit entities

centers on measurement of efficiency.

Effectiveness in pursuing an exempt purpose cannot

Nonprofit Charitable Organizations, 1982

Figure I--Nonprofit Charitable Organizations, Excluding Private Foundations, Frequency Distribution

of Organizations Among Asset Classes, by Type of Organization, 1982

[All figures are estimates based on samples]

Under

$100,000

$lOO,oOO

under

$500,000

under

$1,000,000

(1)

(2)

(3)

(4)

(5)

(6)

Church 2/ ......................

960

480

102

436

School .........................

3,364

1,922

717

1,331

754

245

Hospital .......................

480

961

102

1,547

1,408

521

Government unit ................

480

204

Type of

organization l/

$1,000,000 $10,000,000

under

$10,000,000 $50,000,000

$50,000,000

Hospital research ..............

480

Organization supporting a public

college .......................

480

307

215

Publicly supported

organization ..................

22,593

15,863

4,097

7,338

726

118

Organization supporting charitable

organizations .................

960

1,922

512

1,245

208

Organization testing

for public safety .............

960

961

204

231

Part

IV,

entitled

"Reason

for

l/This classification was derived from Schedule A (Foyyn 990),

Non-Private Foundation Status."

2/Churches are not required to file a Form 990. Most of the organizations in this category either filed voluntarily or misreported their type of organization. This estimate is,

therefore, not inclusive of the majority of religious organizations.

Not reported ...................

be expressed in net profit or return on investment figures. Traditional financial ratios are

difficult to calculate and interpret.

SUMMARY

For 1982, total revenue for nonprofit charitable organizations was $196.3 billion, reflecting an 82 percent real growth since 1975.

Total assets and total expenses experienced

Health

similar growth during this period.

service and education providers dominated the

largest organizations.

Contributions represented 21 percent of total

The importance

revenue for all organizations.

of contributions as a part of revenue declined

as the value of assets increased. The largest

organizations relied more on program service

revenue while the small organizations depended

on contributions as their primary revenue

source.

The largest number of these charitable organizations were publicly supported organizations which produced a wide array of goods

However, the concentration of

and services.

financial aggregates was in the schools and

hospitals.

Charitable organizations and for-profit entities operate with different goals and under

different legal constraints.

The furtherance

of the public good is assumed to be the reason

that charitable organi zations operate as a

third sector in the U.S. economy.

DATA SOURCE AND LIMITATIONS

The database used for this article was constructed by the Statistics of Income (SOI)

Division by collecting data using the concept

Nonprofit Charitable Organizations, 1982

Figure J

Composition of Assets

. & Revenue Sources,

Type, 1982

Hospitals'

Assets-493.8 billion

Organization

Other

Assets

'Cash W . 9%

Savings

-9%

R, evenue-$91.85,billidn

Contributionp,

Gifts and

Grants

- Other

Sources

\ 9%

'Land,

Buildings &

Equipment

50%

Receivables

Inventories

18% .1

Investments

-14%--

Program

Service

Revenue.

88%

tch6olls'

Asifets-~-$73.52 bifflon

Cash &

Savings

Receivables &

lnventories!~

ReVenue-$35.2 billion

Other

Assets

60%16

Other

Sources

- 100/6

Land,

Buildings &

Equipment

43%

Contributions,

Gifts

and Grants

25%

Program

Service

Revenue.

56%

Nonprofit Charitable Organizations, 1982

of a Tax Year as opposed to a Processing Year

(see Appendix for a discussion of the concepts

of a Processing Year and a Tax Year).

The

relevant Tax Year is defined by accounting

periods ending December 1982 through November

1983.

Calendar year filers represented 45

percent of the population, while 42 percent of

the non-calendar year filers had accounting

periods ending in June.

The sample included

219 group returns that appear to be returns

with large assets while the return actually

represents an aggregate of many small organizations [191.

The sample size was 4,398 organizations. The

estimates of nonprofit charitable organizations

presented here are based on a random probability

sample of 1982 unaudited information returns

(Form 990) stratified by asset levels.

The

sample was selected based on a computation on

the employer identification number (EIN).

The

1982 filing requirement granted an exemption to

entities with gross receipts of $25,000 or

less; returns of organizations with gross

receipts of less than $25,000 were bypassed for

sample selection. The sample design was nearly

optimal for the purpose of estimating total

assets or totals highly correlated with assets.

The data presented in this article are subject to sampling and nonsampling error.

The

size of the sampling error is estimated by the

approximate coefficients of variation in Figure

K. Nonsampling error would stem primarily from

interpretation of charitable organizations' entries on the Form 990 and the efficiency of the

testing used in detecting inconsistencies in

the data as well as the quality of the subsequent correction process. When 1982 returns

were not available, 1981 returns were substituted as proxies.

In addition, comparable

frequencies and amounts in tables may vary

slightly as a result of computer software

differences.

Sampling rates ranged from 1.00 for organizations with $10 million or more in assets to

.0021

for organizations with assets below

$500,000.

Additionally, the weighting of the

data file had to be adjusted for nonresponse.

(Some returns selected were not obtai nabl e. )

The low rate of sampling for lower asset organizations increases sampling variability for

these strata.

Consequently, a caveat must be

issued as to the use of estimates for organizations with assets of $500,000 or less.

The

approximate coefficient of variation for each

sampling rate is shown in Figure K.

In addition, organizations with receipts that are nor-.

mally not more than $25,000 (the average of the

preceding 3 years for organizations 3 years or

older) might not have filed a 1982 return even

if their receipts were greater than $25,000 in

1982.

Figure K. - Approximate Coefficient of Variation for Number of Returns by Size of Assets

Size of Assets

Approximate

coefficient

of variation

APPENDIX:

Under

$500,000

or blank

$500,000

Under

$2,500,000

Under

$10,000,000

(1)

(2)

(3)

50,100

40,100

28,100

16,200

10,200

5,000

11,300

9,000

6,200

3,500

2,200

1,050

5,500

4,200

2,800

1,600

950

450

COMPARISONS OF 1975 AND 1982 DATA

There have been many changes in the operating environment of charitable organizations

between 1975 and 1982 and they should be noted

before comparing the two SOI sample data sets

for the purpose of analyzing changes in the

charitable sector.

In addition, there are

differences in the scope and methodology of the

studies as well as in the data source.

Comparability is further hampered by the fact that

the Form 990 undervent a major revision during

this period.

The economic climate of 1982 differed from

that of 1975. The rate of price change was 6.1

percent in 1982 as compared to 9.1 percent in

1975.

Inflation has particularly negative

effects on exempt organizations with endowment

funds that depend on fixed-return long-term

investments.

Management of these funds was

made more difficult by the depressed stock and

bond markets of 1974 that were still recovering in 1975.

Endowment funds typically

follow the stock and bond markets in value.

Prices in this market were much higher in

1981-82 than in 1974-75 [201.

In addition, there was a change in the filing

requirement effective in December 1982 that

affected all 1982 Form 990 filings.

This

change raised the minimum level of gross receipts, required for filing purposes, to more

than $25,000 from the previous level of more

than $10,000 in 197t and more than $5,000 in

1975.

Adjusting for the rate of inflation,

this represents a 203 percent increase in the

filing requirement (in 1972 dollars).

This,

along with a possible increase in the filing of

group returns, may account for the decrease in

the number of organizations filing a return.

As a percentage of total revenue, donations

fell from 26 percentage to 21 percent for non-

Nonprofit Charitable Organizations, 1982

profit charitable organizations between 1975

and 1982.

There are alternative explanations

for the apparent decreased level of charitable

donations relative to total revenue. Enactment

of the Economic Recovery Tax Act of 1981 (ERTA)

could have had a dampening effect on giving to

these organizations.

While it would require

more research to estimate ERTA's overall effect

on contributions, it is possible to enumerate

theoretical

relationships between levels of

giving and the cost of giving.

The cost of charitable giving for an

dividual can most simply be expressed as:

in-

Cg = (1 - Tm)

where Cg is the cost of giving, and Tm is the

marginal tax rate. One dollar of giving, less

the donor's marginal rate of taxation (the

percentage of tax on the last dollar of income

realized), yields the out-of-pocket cost of the

gift.

For example, an individual in the 70

percent tax bracket realizes a true cost of $30

when donating $100, since $70 would have been

paid as tax. Therefore, the cost of a charitable contribution is inversely related to the

If the marginal

donor's marginal tax rate.

rate drops, the cost of donating.~~,-and

an 1 -iVi-dd-a-l 6a~ing -an array of consumption

choices experiences a change in the relative

prices

between expenditures

on goods

and

services that are tax deductible versus those

that are not tax deductible.

ERTA reduced average marginal tax rates as

well 'as the maximum marginal rate (from 70 percent to 50 percent). The resultant increase in

the cost of giving may have had a substitution

effect on an individual's willingness to cont ri bu te. Conversely, the lowering of tax rates

may have increased after-tax income levels (in

the absence of a downturn in the business cycle

or other negative changes in general economic

conditions) and may have produced a positive

income effect that would have operated to inIf the price elascrease charitable giving.

ticity of demand were large enough to outweigh

the income elasticity, it is possible that this

provision of ERTA negatively affected giving to

(It should

nonprofit charitable organizations.

be noted that there could be a lagged substitution effect or lagged income effect where a

transition period was needed to observe the

final effect.) [211 [221.

ERTA also provided, for the first time, some

deductibility of charitable donations for nonitemizers. This lowered the cost of giving for

this group to the extent of the limit of the

Again,, the overmaximum allowable deduction.

all dollar impact on exempt organizations' receipts is difficult to predict since a portion

of the contributions of nonitemizers would not

be a result of new behavior.

Estate tax return filings were affected by

provisions of the Tax Reform Act of 1976 that

progressively raised the gross value of the

estate required to file to $175,000 from a

level of $60,000 in 1975. Charitable bequests

for those estates not required to file would

have a higher cost than when the estates were

taxed.

ERTA's estate tax provisions affected

charitable bequests of decedents in 1982 and

thereafter.

Exempt

organizations' _ receipts

could have been affected by this after 1982.

The final consideration in trying to measure

the change in the nonprofit charitable sector

from 1975 to 1982 is that the structure of the

two SOI studies differs in three significant

way s.

First, the- 1976 study used a Processing

Year concept, in which 1975.returns filed and

processed during 1976 were sampled.

The 1982

study used a Tax Year concept in which 1982

returns were sampled regardless of when they

were processed.

A Processing Year design allows an earlier cut-off of sampling; hence

statistics can be produced more quickly.

When

a Processing Year sampling method is used to

produce annual statistics, late filers can be

captured in a statistical series. On the other

hand, a jax Ve ar desj.qn-wou-ld-P.rov=ide--bet-terC-6verage for 1-year statistics, but the sampling would require a longer time frame due to

lags in filing and processing of returns [231.

Second, the 1975 study focused on all I RC 501(c)

subsection codes, whereas the 1982 study' sampled

only IRC 501(c)(3) and 561 (c)(4) organizations.

(501(c)(4) organization data are not included

in this article.) Finally, the 1975 study classified organizations by principal activity as

well as stratified the sample on levels of receipts. For 1982, the sample was stratified by

assets and data on activity were not included

since activity coding was.dropped from the Form

990 before 1982.

NOTES AND REFERENCES

Ell

1975 was the year of the last Statistics

of Income (SOI) study of nonprofit charitable organizations.

[21

See Appendix entitled "Comparisons of

1975 and 1982 Data" for an explanation of

the differences in the 1975 and 1982 data

sets.

[31

Executive Office of the President, -Office

of Management and Budget, The Budget of

the United States Government, FY 1982,

pp. 8-

[41

U.S. Bureau of the Census, Current Population Reports, series P-60, Nos. 138 and

Nonprofit Charitable Organizations, 1982

[51

The concept of altruism does not preclude the donor f rom receiving some

benefit (e.g., recognition by the comit merely

munity,

self-satisfaction);

indicates that the benefit is not immediately tangible.

[61

Data available for partnerships and sole

proprietorships

did not contain farm

entities for every statistic.

Therefore, for consistency in comparison, farm

data were not used.

[71

Assets are not reported by sole propriTherefore,

they

are

not

etorships.

included in business entities assets.

[81

U.S. Bureau of Labor Statistics, Employment

nd Earnings, monthly; unpublish~d

data.

[91

"A commodity is called a 'public good' if

its consumption by one person does not

reduce the amount available for others or

phrasing it another way, a good is 'public' if providing the good for anyone

makes it possible to provide it for everyone, without additional cost.

Public

goods thus represent a parficular type of

A private good

beneficial externality.

(e.g., a banana) is used or consumed exclusively; a public good is (or may be)

many

economic

used

concurrently

agents." Hirshleifer, Jack, Price Theory

and Applications, 3rd ed., Prentice-mall,

1984, pp. 143-144.

[101

[111

[121

"Tax expenditure estimates measure the

decrease in individual

and corporate

income tax liabilities that result from

the provisions in income tax laws and

regulations that provide economic incentives to the private sector or tax relief to particular kinds of taxpayers. "

"The tem tax expenditure is derived from

the assumption that the goals of these

favorable tax provisions could be accomplished by replacing them with direct

Joint Committee

expenditure programs."

on Taxation, "Estimates of Federal Tax

Expenditures for Fiscal Years 1986-1990,

April 12, 1985, p. 2.

The difference between the cost of an

outlay equivalent and the cost of a

revenue loss is that a portion of an

outlay would be in the form of transfer

Thus,

payments that would be taxable.

because of the revenue gain, the outlay

would generally cost

less than the

revenue loss of the tax expenditure.

Due to the interdependence of tax expenditures, these estimates cannot be

added together for a total outlay equivalent or a total revenue loss; instead,

they must be considered independently.

The tem "interdependence of tax expendi tu res " refers to the fact that tax

expenditures mutually affect marginal tax

rates. The elimination of one exclusion

from gross income could cause an increase

in taxable income that would be taxed in

a higher bracket thus increasing the

revenue loss from other exclusions.

[131

Weisbrod, Burton A., "Toward a Theory of

the Voluntary Non-Profit Sec to r, " in

Altruism, Morality, and Economic Theory,

Edmund S.

Phelps, ed. ,

Ru s se 7_75--ge

Foundation, 1975, p. 175.

[141

Weiss, Jeffrey H., "The Ambivalent Value

of Voluntary Provision of Public Goods in

a Political Economy," in Non~rofit Fims

in a Three Sector Economy, Michelle J.

White, ed., The Urban--Tn-stitute Press,

1981, pp. 11-12.

[151

Newhouse, Joseph P.,"Toward a Theory of

Nonprofit

Institutions:

Economic

Model of a Hospital," American Economic

Review, March 1970, p. 64'.-

[161

Private foundations are subject to an excise tax on investment income and they

are required to distribute annually a

minimum amount of their investment assets.

See Riley, Margaret,

"Private

Foundation

Information Returns, 1982,"

Statistics of Income Bulletin, Fall 1985,

Vol. 5, No. 2, p. 8.

[171

Weisbrod, Burton A., The Voluntary NonRrofit Sector, Lexington Books, 19/7, pp.

//_1311.

[181

Gross, Malvern J., Jr., and Warshauer,

William, Jr., Financial and Accounting

Guide for NonET-ofiff-Trganizations, 3rd

eF-,-UoEnw1ley &Sons, 19US, pp. 11-39.

[191

A parent organization may file a return

for affiliated organizations that are

subject to the parent's control and are

exempt under a current group exemption

letter. All the organizations on a group

return must have the same accounting

period.

[201

U.S. Council of Economic Advisers, Economic Report of the President, 1975, pp.

JIU-111.

[211

Vickrey, William, "Private Philanthropy

and Public Finance," in Altruism, Morality, and Economic Theory, Edmund "S.

Phelps, ed., Russell Sage Foundation,

1975, pp. 153-157.

[221

For empirical evidence that ERTA did not

negatively affect charitable giving, see

Nonprofit Charitable Organizations, 1982

Bristol, Ralph B., "Tax Cuts and Charitable Giving*," Tax Notes, July 15, 1985,

PP. jZj_jZb.

[231

As an,exampl e of a possible lag in filing

and processing a 1982 return, organizations with an accounting period ending in

November 1983 would have a required filing date for its 1982 return of April 15,

1984. , Because of filing extensions, the

return might not be processed until 1985.,

Nonprofit Charitable Organizations, 1982

501(C)(3)'

Organizations

with

Total

Assets:

Assets,

Liabilities,

Revenue

and

Expenses

Size

Table 1.-Returns of Tax-Exempt

of Total Assets, 1982

[All figures we estimates based on samples - money amounts are in thousands of dollars]

size Of total assets

Total

$1 under

$25,000

Items

$25,000 under

$100.000

(3)

(2)

$100,000 under

sw.000

(4)

$500

si =r

(5)

$1.000,000 under

$'10.000,000

(6)

$,10,000,000 under

$50.000.000

(7)

$50,000,000 or

(8)

Returns of W(C)(3) organizations ..................................

75,738

14,902

23.075

6.043

IZ595

3,251

967

Total assets ...............................................................

279,638,066

163,682

859,303

4,520,081

4.266,804

43,533.996

74,300,485

151,993,712

65,144

4,914,338

11,537

44,969

13,941

162,692

20,190

406,469

4.917

348,879

11,129

1,060,802

2.667

1.121.431

761

1,769.092

52,556

20,341,904

7,210

54,395

11,056

297,386

16.825

1,280,194

4,507

784,841

9.619

3,908,587

2,60

5,856.57

734

8,159,923

36.759

20,727,742

2.884

6,374

3,845

94,003

13,460

753,342

3,585

184.053

9,150

3.401,581

2,925

6,985,579

908

9,302,806

4,266

3,036,460

961

1,807

614

54.557

1,752

1,065.169

691

1.084,100

246

830,625

6.036

1,565,944

961

8,164

1.442

34,850

1,442

151,681

614

128,997

1,002

511.233

376

268.489

197

462,527

1.795

129,003

480

799

480

8,113

6D9

12,465

159

49,648

57,977

9.152

5,824,257

961

480

961

19,980

1,434

75,133

3,396

777.170

1,385

1.577,686

532

3.373,133

19,035

2,826,729

961

1,662

1,922

29,611

6,249

108,242

1,331

46,621

5,321

662,457

2.440

948,440

807

1,029,694

23.832

1,860,943

1,442

2,207

3,365

9.226

6,730

75,328

2,048

27,252

7,144

325,674

2,367

536.669

735

884,581

14,773

69,745,075

480

3,110

961

16,889

2,403

62,959

1.536

410,218

6,497

6,904.866

2,179

12,090.414

714

50,256,616

6.320

6,039,810

961

4,870

961

23,106

1,442

242,959

409

123,087

1,698

1,300,421

617

1.577,957

229

2.767,406

6,803

17,970,993

480

1,586

1,922

94,695

717

91,246

1,995

1,075.06

1,202

3,106,308

485

13,602,094

41,278

107,076.532

3,84S

18,575

5,768

166,590

12.498

1,082,096

4,507

1,777,878

10,811

20,819,766

2,953

34,093,692

893

49,137,932

32,739

17,578.328

116,777,538

3,845

16,772

60.995

3.845

23,981

246,397

10,095

252,211

7.365

1,708,737

2,584

5,003,489

802

10,359,100

1.971,267

4,200

214,035

1,330,380

16,579,294

28,815,955

67,773,245

49.336

15,607,320

8,172

29,861

7,691

108,584

14,421

641.616

4,404

385,428

10,633

2,349,604

3.079

4,767,258

933

7,324.966

4,671

2,326,238

961

6,455

1,922

163J33

307

22,671

1.089

735.189

217

598,870

799,918

11.200

3,414,470

961

469

1,922

17,228

4,326

144,750

614

84.274

2,701

992,635

511

1,091.121

162

1,083,989

Cash (Non-interest bearing);

Number of returns ................................................

Amount ............... ..............................................

Savings and temporary cash investments:

Number of returns ................................................

Amount ..............................................................

Accounts receivable (net):

Number of returns ................................................

Amount ..............................................................

Pledges receivable (not):

Number of returns ................................................

Amount ..............................................................

Grants receivable:

Number of returns ...................... : .........................

Amount ..............................................................

Receivables due from officers, directors, trustees and

key emloyees:

Number of returns ................................................

Amount ..............................................................

Other notes and loans receivable (not):

Number of returns ................................................

Amount ..............................................................

Inventories for sale or use:

Number of returns ................................................

Amount ..............................................................

Prepaid expenses and deferred charges:

Number of returns ................................................

Amount ..............................................................

Investments-securities:

Number of returns ................................................

Amount ..............................................................

Investments-land, buildings and equipment (minus

accumulated depreciation):

Number of returns ................................................

Amount ..............................................................

Investment-other:

Number of returns ................................................

Amount ..............................................................

Land, buildings, and equipment (minus accumulated

depreciation):

Number of returns ................................................

Amount ..............................................................

Other assets:

Number of returns ................................................

Amount ..............................................................

Total liabilities ............................................................

Accounts payable and accrued expenses:

Number of returns ................................................

Amount ..............................................................

Grants payable:

Number of returns ................................................

Amount ..............................................................

Support and revenue designated for future periods:

Number of returns ................................................

Amount ..............................................................

Loan from officers, directors, trustees and key

employees:

Number of returns ................................................

Amount ..............................................................

Mortgages and other notes payable:

Number of returns ................................................

Amount ..............................................................

2,143

278,609

480

3,249

1,442

29,564

172

87,593

125,456

3Z745

24,249

51,845,471

1,442

7,049

3,365

26,828

6.730

695,931

2,151

609,329

7,414

9.890,152

2.375

16.340,787

771

24.275,391

Other liabilities:

Number of returns ................................................

Amount ..............................................................

29.391

43,305,428

3,845

17,160

3,365

90,506

6.172

296,271

21765

228,677

7.947

2,524,119

2,476

5,892,460

818

34,256,234

75.583

162,860,528

14.90

102,686

14,902

612,905

23,075

2,548,814

6,043

2,936,423

12,450

26,954,701

3.245

45,484.529

963

.84,220,466

75,738

279,638,067

196,305,700

14,902

163,682

774.536

14.902

859,303

2,826,490

23.075

4,520,082

9.019,977

6,043

4,266,804

5,222,087

12.595

43,533.995

967

151,993,712

41,272,737

432,311

1,999.611

5,344,562

3,656,867

9,875,831

3,251

74,300,485

57,279,516

8,338,137

55,385

17,293,898

10,095

217,697

9.614

249,650

17,306

1,135.767

4,507

756,981

10,250

5,126,488

2,787

4.633.067

825

5,174,245

13,361

480

1,922

13,6W

5.288

542,95

1,536

3,305

11,422.24

598

1.005,862

230

1.582,368

24,195

19,180,586

3,845

207,641

4,807

1,736,339

8.653

3,665,843

1,843

2,675,660

338

3.327:;

1,204

Z699,207

460

4,868,802

Total fund balances/not worth:

Number of returns ................................................

Amount ..............................................................

Total liabilities and fund balances/networth:

Number of returns ................................................

Amount ..............................................................

Total revenue ............................................................

Total contributions ...................................................

Contributions, gifts and grants received through direct

public support:

Number of returns ............................................

Amount ...........................................................

Contributions, gifts and grants received through

indirect public support:

Number of returns ............................................

Amount ................................................ I ...........

Contributions, gifts and grants received through

government grants:

Number of returns ............................................

Amount ............................................................

Footnote(e) at and of table.

31,380,246

89,802,846

11,625,415

Nonprofit Charitable Organizations, 1982

Table I.-Returns ofTax-Exempt 501(C)(3)1 Organizations with Total Assets: Assets, Liabilities, Revenue and Expenses by Size

of Total Assets, 1982-Continued

[All'figures are estimates based on samples - money amounts are in thousands of dollars]

Items

Total

(1)

Program service revenue:

Number of returns .................................................

45,821

Amount ...............................................................

124.373,343

Membership dues and assessments:

Number of returns .................................................

9,43~

Amount .....................................................

2,476,704

Interest on savings and temporary cash investments:

* .........

Number of returns ................................................

55 4

Amount ..............................................................

3,3711:910~

Dividends and interest from securities:

Number of returns ................................................

12,517;

Amount ..............................................................

5. 102,38

Gross rent :

Number of returns ................................................

Amount ..............................................................

1,298 :2963

Rental expenses:

Number of returns ................................................

5.69

Amount ..............................................................

781,03~

Net rental income (loss):

Number of returns ................................................

~l122011

Amount ..............................................................

7:93

Other investment income:

Number of returns ................................................

22641

Amount ...............................................................

996:394

Gross amount.from sale of assets-securities:

Number of returns .................................................

5,877

Amount ...............................................................

35.047,624

Cost or other basis and sales expenses-securities:

Number

returns .................................................

5,627

Amount of

32,374,860

Gain (loss)-securitio

.............

.........

.............

Number of returns .................................................

6,877

Amount

2,672,764

Gross amount

........*

from

.......

sale

** ...............................

of other assets:

Number of ret ms .................................................

6,172

Amount ...............................................................

1,268,098

Cost or other basis and sales expenses-other assets:

Number of returns .................................................

3.87

Amount ........................................................ ;-~. ~1;027;0371

Gain (loss)-other assets:

Number of returns .................................................

6,823,

Amount ...............................................................

231.065

Total gain (loss) lrorn sale of assets:

Number of returns .................................................

Amount ...............................................................

2,903

":083~

Gross revenue-special fundraising events:

Number of returns .................................................

15,94q

Amount ...............................................................

11641,39P

Direct expenses:

Number of returns .................................................

13,644

Amount ............................................................... 1

741,843

Net income (loss):

Number of returns .................................................

16,14~

Amount ...............................................................

899.54

Gross sales minus returns and allowances:

Number of returns .................................................

..613:89

Amount ...............................................................

7 0 li~

Cost of goods sold:

Number of returns ................................................

12,903

Amount ..............................................................

2,979,259

Gross profit (loss):

Number of returns ................................................

13,84~

Amount ..............................................................

4,980.86

Other revenue:

Number of returns .................................................

Amount ...............................................................

9,410

3 7:0727~

Total expenses ...........................................................

181.298,55

Program services:

Number of returns .................................................

68,97

Amount ...............................................................

151,667.57911

Management and general:

N mber of returns .................................................

59,73~

Amount

...................

27,42

...

Fundraising:

Number of returns .................................................

17 52~

Amount ...............................................................

1,651:03

Payments to affiliates:

Number of returns .................................................

3,113

Amount ...............................................................

555,154

'Excluding Private Foundations.

Note: - Indicates Not Reported.

Detail my not add to total because of rounding.

$1 under

$25.000

(2)

$25,000 under

$100.000

(3)

$100,000 under

$500,01DO

(4)

Size of total assets

$500,000 under. $1.000,000 under $10.000.000 under

$1.000,000

$10,000.000

$50.000.000

(5)

(6)

(7)

$50,000,000 or

3.:4.1

8.17Z~

496,420

14,421

2,749,404

893:4q

71571

8.993

16,525.2541

2,69q

42,001.8621

843

61,338.774

3,84g

126,16

116,24g

8.78

4,80~

328,82

'951:13~

2,59:'

516.54

, 33

561 4411

629,862

7691

5:3

11.051

118,26~

40.6361

5,019

115,390

9,851

618,651

2,52?

985,2701

737

1,472,205

4802

961

2,118

288

20:52~

36041

594,3711

1,481

11,7011~

956,9221

575

3,495.127

13111:.12'

17,1 '45

2,884

8,768

1.434

88.975

386

517:43

1 20~

19630

'422

331 418

96f

93,8021

2,448810

1: 5~

409

83,4401

1:48:

28657

6511

114,411

261

190,957

1 441

45:10

961

14,664

-'5-~9

1,434

5,534

3,8

23 0,85~8'

200

.11:89~

418

140,460

1,0941

718491

1:1

106.8601

157

816,422

32,6981

71~

128.24

31642~

1.766:

14~1

6,4221

389

27,697.072

480

32,229,

7171

126,704

1,642=

5,0591:02

29S1

345

25,514,358

4 9~

486

7121

1.54

3148

124:359

1,1411

363,679

389

2,182.713

96~

8191

29,730

2,19~

218

898

235,839

337

613,756

512

10,050

143

640971

-690

140,481

_273380114

4881

168

158,75

480

-431;819

480

-273,064

961

469

9611

417

819

2,340~

95,341

339

233,641

-2730

961

469

21:22~

4,761

278,919

1,729,

459,037

5 2

2,416,354

3.36~

23,616

3 84;

180:59

52813

253:524

'90

140

777:128

177.24

88,290

2,884

11,749

3,365

100,530

4,8071

105,3"

819

64,478

1481

362:65

2171

43,82

33,208

3,36g

11.86

3,845

80,061

5 28~

148:12

1,024

56,518

2,291

414,472

. 25

133 411

711

55,08

96~

16.65

1,922

59,1041

6:73n~

311800

71~

19,681

24 9

1,463:55N

2,801,894

298

3,287,503

961

17,526

1,922

35,597

6,249:

205

717

16,2611

2,092

506,439

6921

996,062

270

1,201.387

-87

1:512

23 N

67321

105:82

3,4201

9524281

7:11

1.805,78

74;

299

2,086.116

626:2862~9

970.92

56:47

2,761,29~

11:537

1 0

8,681,310

2133:42

5,004,304

7,554

1,299,260

29,330.345

2,4121

1,848,9251

53,254,780

723

5,727,026

81.295,584

1201

681:7311

13.9411

2,497,25q

21,152

7,038,939

5,5311

4,060,9061

12,2931

23,828,835

3,105

43,538.281

936

70,021,639

11,056

287.403

11,050

262,300

17,7871

1.424,5101

5,6341

907,742

10,6811

4.721,594

2,708

9,080,271

807

10.740,938

96~

1,75

1.9221

1,695

6,249

98,525

1,843

35.2

4,766g

1,316

431,001

462

460,841

48~

480

381

442

119334

1021

454

4981

147,89

205,231

82,164

Nonprofit Charitable Organizations, 1982

Table 2.-Returns of Tax-Exempt 501(C)(3)1 Organizations with Selected Income and Balance Sheet Items, by State, 1982

(All figures are estimates based on samples -money amounts are in thousands of dollars)

Selected Receipts

Total Contributions Received

State

Number of

Returns

(1)

United States, total .................................

Numbe

Returns

Total

Receipts

(2)

Amount

(4)

(3)

75,741 196,305,70:

Direct Public Support

(5)

Indirect Public Support

Government Grants

Amount

Numbe

Returns

Amount

Numbe

Returns

(6)

(7)

(8)

(9)

13,360

4,798,249

410

486

522

168

8,639

1.998,335

74.640

1.364,901

838,613

21,097,305

357

516

167

6,497

516,093

10.645

579,742

86,427

3,879.449

253

514

166

6,295

129j

,450

1,282

330,785

51,96C

1,968.533

140

106

414

33,674

1.161

29,081

373,941

248

153

1,867

352,968

9,362

247,795

5,386

1,536,975

Colorado .......................................................

Connecticut ....................................................

Delaware .......................................................

Florida ................................................. ; ........

Georgia .........................................................

677

1,332

2,360

1,030

1,926,535

3,148,985

515,745

5,946,281

2,664.739

668

746

2,345

1,020

294,724

311,861

35,192

1,143,449

626,942

668

742

1,860

1,018

173,746

258,117

31,515

504,851

287.199

152

425

259

38,087

16,541

1,693

327,120

64,460

540

1,103

131

82.891

37,203

1,985

311,479

275,284

Hawaii ..........................................................

Idaho ............................................................

Illinois ...........................................................

Indiana ..........................................................

Iowa .............................................................

113

4,346

2.716

873

507,093

448,756

14,635,356

4,345,854

1,567,828

ill

4,027

2,076

829

62,075

266,371

5,058,665

936,688

269,339

Ila

3.979

1,109

827

27,270

40,894

1,322,800

236,652

127,875

1,690

503

155

13,173

910.577

13,040

9,505

107

2,255

1,491

119

21,632

225,378

2,825.289

686,996

131,959

Kansas .........................................................

Kentucky .......................................................

Louisiana .......................................................

Maine ...........................................................

Maryland (Incl. D.C.) ........................................

517

1,875

619

1,695

1,115.089

1,806,280

1,554,576

570,486

7,076,882

513

1,726

614

1,103

171,752

322,495

222,726

35,1342

1,981,016

513

1,243

509

1,097

77,562

247.153

80,689

29,468

507,109

490

131

515

8,932

8,233

1,677

235,212

495

1,029

592

322

93,675

66,411

133,803

3,896

1.238,696

Massachusetts ................................................

Michigan .......................................................

Minnesota .............................................. .......

Mississippi .....................................................

Missouri ........................................................

3,969

3.688

1,399

597

2,212

10,308,112

6,192,503

2.571,422

1,240.826

4,471,847

2,475

1,629

1,390

591

611

2,682,653

558,643

571,703

112,543

732.905

2,466

1,621

1,386

586

604

916,139

296.274

225,238

49,423

327,084

271

244

123

485

166

11,322

27,880

91,879

26,191

63.874

1,433

628

237

225

1,755,192

234,489

254,586

36,928

341,946

Montana ........................................................

Nebraska .......................................................

Nevada .........................................................

Now Hampshire ..............................................

Now Jersey ...................................................

314

1,917

309,818

786,822

120,000

736,302

4,769,614

313

1,720

6,616

76,106

5,285

104,104

723,374

311

1,670

5,433

58,777

5,087

99,598

245.869

106

863

5,624

1,350

166,165

726

1,128

11,705

198

3,156

311,340

New Mexico ...................................................

Now York ......................................................

North Carolina ................................................

North Dakota .................................................

Ohio .............................................................

5,958

2,165

3.861

392,059

27,459.756

4,589,052

497,603

10,249,112

5.102

2,113

3,265

14,852

5,620,951

1,145,034

11,403

2.883,914

4,453

2,008

2,669

9,096

2,774,399

507,575

10,935

592.586

711

605

1,417

2,417

1.260,223

117,980

161

375,397

2,788

1,304

1,348

3,338

1,586,329

519,478

307

1,915,931

Oklahoma ......................................................

Oregon .........................................................

Pennsylvania ..................................................

Rhode Island .................................................

South Carolina ................................................

1,107

1,773

5,552

1,030

2,005,294

1,802.919

14,572,073

979,410

814,297

725

1,723

4,416

1,029

476,548

226,506

1,681,410

153.102

124,886

723

1,720

4,402

1,027

460,682

190,497

818,670

89,076

91,913

210

1,167

4,739

21,957

94,052

49,001

11,193

1,485

492

11,127

14,052

768,688

15,025

21,780

South Dakota .................................................

Tennessee .....................................................

Texas ...........................................................

Utah .............................................................

Vermont ........................................................

321

1,427

3,650

804,953

3,839,826

7,744,494

727,375

419.784

319

939

2,944

14,543

740,853

2,063,163

21,295

15,358

319

937

2,1535

13.697

505,469

1.323,852

21,026

12,557

702

814

70,008

94,117

134

1,608

846

165,375

645,194

262

2,751

Virginia ..........................................................

Washington ....................................................

West Virginia ..................................................

Wisconsin ......................................................

Wyoming .......................................................

1,568

2,603

702

1,144

4,051,056

2,851.041

1,443,892

3,248,269

2,842

1.5.5

2.1 6

2181

1,138

1,063.211

508,297

149,934

400,768

1,035

11:632

114

1,133

505,612

147,758

29,875

336,864

977

118

641

26,209

5,540

10,710

52,496

384

505

114

531,391

354,999

109.349

11,408

Foreign .........................................................

3,099,050

186,952

120,929

1,263,169

55,388 117,293, 90

Amount

(10)

A :bam .........................................................

A: site ..........................................................

Arizona .........................................................

Arkansas .......................................................

California .......................................................

Footnote(s) at and of table.

60,026 41,272,738

Number

Returns

1,571,050

24,196 -19,180,588

Nonprofit Charitable Organizations, 1982

Table 2.-Returns of Tax-Exempt 501(C)(3)1 Organizations with Selected Income and Balance Sheet Items, by State, 1982Continued

[All figures are estimates based on samples - money amounts are in thousands of dollars)

Selected Receipts - Continued

Program Service Revenue

State

Selected Expenses

Membership Dues and

Assessmients

Number of

Returns

Amount

Number of

Returns

Amount

(11)

(12)

(13)

(14)

Total

Expenses

(15)

Number or

Returns (16)

Service

Amount

(17)

Fundralang

Number

Returns of

Amount

(18)

(19)

United States, total ............................................

45,824 124,373,341

19,43

2,476,712 181,298,555

68,982 151,667,594

17,521 .1,651,037

Alabama ....................................................................

311

1,060,665

132

86,056

1.869,628

403

1,496,973

102

12.272

Alaska .....................................................................

486

60,928

64,778

486

60,749

Arizona .....................................................................

369

623,533

106

5,810

1,177,576

519

1.017,455

152

.14.662

Arkansas ...................................................................

167

663,279

759.096

168

617,858

151

8,451

California ..................................................................

2,681

14,782.910

2.678

619,592

19,694,923

6,066

16,280,464

2.217

214,699

Colorado ..................................................................

145

1,460,107

2,879

1,766,896

673

1,492,709

120

19.544

Connecticut ...............................................................

1,223

2,449.437

489

26,942

2,900,847

1,330

2,438,450

242

28,366

Delaware ..................................................................

334,837

3,814

455.251

374,056

1,127

Florida .......... : ..........................................................

1.718

4,215,960

8,652

5,509,717

2.352

4.542.601

556

23,669

Georgia ....................................................................

971

1,656,389

483

51,733

2,271.099

1,909,288

1.028

367

20,324

Hawaii ................. : ...................... ** .... - ...... * ..... * .......

330,258

361

433.154

347,631

1.461

Idaho .......................................................................

135,884

113

448.433

406.554

793

Illinois ......................................................................

1,716

8,109.279

220

166,960

13,976,558

4,238

12,188,440

2.749

243,051

Indiana ....................................................................

1,740

2,905,257

490

1.844

4,007,315

2,232

3,479.398

13,858

Iowa ........................................................................

384

1,973,729

253

45,176

1,435.565

871

1,117,242

11,801

Kansas ....................................................................

515

840,957

695

1,019,557

516

843,407

3.129

Kentucky ..................................................................

712

1,230,805

527

3,063

1,644,565

1,386

1,281,176

107

19,954

Louisiana ..................................................................

504

1,034,

237

1,368,461

131

1,036,985

2,288

Maine ................................. ; ....................................

499.11

126

514,933

425,957

2.493

Maryland (Incl. D.C.) ...................................................

1,418

3,797,341

793

426.774

6,602,892

1,690

5,752,798

Ise

50,659

Massachusetts ...........................................................

3.071

5,671,428

590

27,214

8.782,947

3,919

7.447,564

926

98,713

Michigan ..................................................................

2,672

5:259,555

223

22,147

6.253,624

3,206

4,753,832

357

24,822

Minnesota .................................................................

807

1,719.849

591

22,656

2,374,773

1,399

2,100,931

248

16,690

Mississippi ................................................................

108

958.892

3,903

1,166,562

596

1,038,671

6,161

Missouri ...................................................................

1,956

3,207,385

587

12,671

4,112,944

2.166

3.498.484

725

24,346

Montana ...................................................................

282,604

2,342

286,738

250,253

848

Nebraska ..................................................................

594,925

1,212

705,104

569,864

10,421

Nevada ....................................................................

57,966

109,040

104,260

Now Hampshire .........................................................

168

510,003

146

56,390

649.746

313

495,908

158

9,427

New Jersey ...............................................................

1,506

3,175,808

404

66,995

4,400,191

1,824

3,403,455

889

38,040

Now Mexico ...............................................................

269,648

350,232

288,792

1,120

Now York ..................................................................

3,996

13,481,064

3,662

421,237

25,863,383

5,364

22,702,389

1,177

367,680

North Carolina ............................................................

1.900

3,001,940

1,108

4,039.065

2,119

3,689.662

224

16,522

North Dakota .... ........................................................

474,570

463,709

389,610

380

ONO

.............. -2,287 -6,305,390 --t077 -102.766 -9,435;103 ~3,375 ~7,853.533 -762 ~29, 639

Oklahoma

...................

............ .....................................................

218

1,187,006

265

1,816,635

1,100

1,191,529

7,458

Oregon .....................................................................

804

1,363,428

105

4,191

1,678,524

1,771

1,306,036

535

12,004

Pennsylvania ..............................................................

3,656

11,462,890

1.674

38.892

13,746,075

5,439

11,796.324

1,164

66,579

Rhode Island .............................................................

545

673,877

526

13,126

871,287

1,030

770.659

5,411

South Carolina ...........................................................

562,63S

15.544

714,573

569,824

3,067

South Dakota .............................................................

319

737,122

102

9.508

766,172

320

683,042

603

Tennessee .................................................................

1,372

2,137,860

175

3,537,250

1,425

3,117,770

279

37,595

Texas .......................................................................

2,215

4,446,011

1,329

113,283

6.648,658

3,163

5,259,219

1,280

83.445

Utah .........................................................................

526,599

650,165

597,188

377

Vermont ....................................................................

378,340

392,060

325,040

1.315

Virginia .....................................................................

491

2,545,213

694

23,164

3,688,458

1,568

2,863,796

241

48,024

Washington ................................................................

1.633

2,143,266

568

2,591

2,664,840

2,601

2.225.67

9,667

West Virginia ..............................................................

554,091

524

9.483

1,414,470

656

693,2 31

606'L

533

14,584

99 .

Wisconsin ..................................................................

508

2,445,:12

298

17.286

2,879,467

1,038

2,403,3

139

8.382I

Wyoming ...................................................................

1,763

Foreign .....................................................................

971,791

101

37,8111

2,913,763

2,166,5

15,050

Footnote(s) at end of table.

Nonprofit Charitable Organizations, 1982

Table 2.-Returne of Tax-Exempt 501(C)(3)1 Organizations with Selected Income and Balance Sheet Items, by State, 1982Continued

(All figures are estimates based on samples - money amounts are in thousands of dollars)

Information Items

Total Fund Balances/Net Worth

State

United States, total ............................................................................................

As me ....................................................................................................................

A:.abkaa ......................................................................................................................

Arizona .....................................................................................................................

Arkansas ...................................................................................................................

California ...................................................................................................................

Colorado ..................................................................................................................

Connecticut ...............................................................................................................

Delaware ..................................................................................................................

Florida .....................................................................................................................

Georgia ....................................................................................................................

Hawaii ......................................................................................................................

Idaho .......................................................................................................................

Illinois ......................................................................................................................

Indiana .....................................................................................................................

Iowa ........................................................................................................................

Kansas ....................................................................................................................

Kentucky ................................................................................................................. I

Louisiana ........................................... .......................................................................

Maine .......................................................................................................................

Maryland (Incl. D.C.) ....................................................................................................

Massachusetts ............................................................................................................

Michigan ....................................................................................................................

Minnesota ..................................................................................................................

Mississippi .................................................................................................................

Missouri ....................................................................................................................

Montana .................................................................................................................... I

Nebraska ..................................................................................................................

Nevada .....................................................................................................................

Now Hampshire ................................................................ .........................................

Now Jersey ...............................................................................................................

Now Me*dco... ............................................................................................................

Now York ........................ .........................................................................................

North Carolina ............................................................................................................

North Dakota .............................................................................................................

Ohio .........................................................................................................................

Oklahoma .................. I ............................................................. I .................................

Oregon ....................................................................................................................

Pennsylvania .............................................................................................................

Rhode Island ............................................................................................................

South Carolina ...........................................................................................................

South Dakota ............................................................................................................

Tennessee ................................................................................................................

Taxes ....................................................................................................................

Utah ......................................................................................................................

Vermont ...................................................................................................................

Virginia .....................................................................................................................

Washington ...............................................................................................................

West Virginia .............................................................................................................

Wisconsin .................................................................................................................

Wyoming ..................................................................................................................

Foreign ..................................................................................................................... I

'ExcludIng Private Foundations.

Notes: - Indicate$ Not Reported.

Detail may not add to total because of rounding.

Total

Assets

(20)

Total

Uablittles

(21)

279,638,06M 1 116,777,530

3,079,509

146,669

2,098,088

1,219,432

22.810,926

2,373.759

5,914,001

1,313,859

7,681,816

4.442,995

1,098.076

473,11 Be

15,463,685

5,851,393

2,863,550

1,274,871

3,056,279

2.160.960

969,413

6,701,667

'15,701,769

7,729,103

3,770,201

1,661.676

6.915,087

370,039

1,707,794

171,666

1,388,640

8,069,478

648,326

53,654.152

5,450.902

669,668

12.202,203

3.734.648

2,108,047

18,956,845

1,509,330

1,311,494

1,260,058

4,618.885

12,023,368

1,126,122

681,823

4,671,302

3,019,870

1,695,772

5.151,979

21,268

4,681,0321

1.213,953

88.928

1,121,667

356.832

9,150.697

783,467

1,292,203

295,170

2,872,643

1,096,555

300,103

137,637

5.997,200

2,642.770

1,072.156

473,331

942,266

816,011

600,995

3,332.260

4,276.228

3,394,114

1,594,643

593,363

2,646,780

200,582

e83,381

84.390

378,179

3,473.155

349.328

36,743,808

1,321,456

338.095

4,740,295

1,014,074

1,047,728

6.707,172

384,080

444,779

755,363

1,848,280

3,714,071

384,668

148,267

1,234,811

1,290,809

805,311

1,857,247

403

1,137,7441

Number of

Returns

(22)

75,585

522

168

8,595

677

1,332

2,360

1,030

113

4,345

2,716

873

517

1,876

e18

1,695

3,989

3.668

1,397

597

2,212

314

1,917

6,964

2,0112

3,861

1,107

1,773

5,551

1,030

321

1,427

3.660

2:82031

1'1

7011

Amount

(23)

162,860,531

1.865,556

57.641

976,421

862,600

13.660,230

1.590,292

4,621,798

1,018,689

4,809.172

3,346,"l

797,972

335,621

9.456.485

3,308,624

1,791,394

801,541

2.113, 93

1.343,:59

468,418

6,369,286

11,426,641

4,334,989

2,176,358

1,058,312

4,268,327

175,458

1,024,433

87.276

1,010.467

4.696,323

296,998

17,810,343

4,129,446

231,474

7,461,900

2,720,473

1.000.320

12,249,673

1,126,249

866,715

504,705

2,968.405

8,309,297

743,554

613.556

311:04,101

1:7729

890,462

3.294732

20:865

3,543.2891

Total Uabilities. Fund Salances/Nat

Worth

Number of

Returns

(24)

Amount

(25)

75,741

410

486

522

168

8,639

677

1,3321

2,360

1,030

113

4,34e

2,716

873

617

1,876

619

1,695

3,969

3,688

1.399

697

2,212

314

1,917

6,958

2,186

3.8el

1,107

1,773

6,652

1.030

321

1,427

31650

1,688

2,S03

702

1,144

279,638,067

3.079,509

146,569

2,098,088

1,219,432

22,810,926

2,373,759

4:'11

isBe

1:3913

7,681.815

4.442,995

1,098,076

473,158

16.463,685

5.851,393

2,863,660

1,274,871

3,068,270

2,168,969

969,413

8,701,667

16,701,769

7,729,103

3,770,201

1,661,675

6,915,087

378.039

1,707,794

171,666

1,388,646

8,069,470

646,326

63,664,152

5,460,902

669,668

12,202,203

3.734.548

2,108,049

18.956,845

1,609,330

1.311,494

1,260.058

4,616.685

12,023,388

1,128,122

861,823

4,871,302

3,019,670

1,696,772

5,151,979

21,268

4,681,032

Nonprofit Charitable Organizations, 1982

Table 3.-Returns of Tax-Exempt 501(C)(3)1 Organizations with Total Revenue: Assets, Uabilities, Revenue and Expenses by

Size of Total Revenue, 1982

[All figures are estimates based on samples - money amounts are in thousands of dollars)

Size of total revenue

Item

Returns of 501(C)(3) organizations .................................

Total assets ...............................................................

Cash (Nonwinterest bearing):

Number of returns .................................................

Amount ...............................................................

Savings and temporary cash investments:

Number of returns .................................................

Amount ...............................................................

Accounts receivable (net):

Number of returns ........................................ ; ........

Amount ..............................................................

Pledges receivable (not):

Number of returns .................................................

Amount ...............................................................

Grants receivable:

Number of returns .................................................

Amount ...............................................................

Receivables due from officers. directors, trustees and

key emloyees:

Number of returns .................................................

Amount ...............................................................

Other notes and loans receivable (net):

Number of returns .................................................

Amount ...............................................................

Inventories for sale or use:

Number of returns ....................................... : .........

Amount ...............................................................

Prepaid expenses and deferred charges:

Number of returns: ................................................

Amount ...............................................................

Investments-sectirities:

Number of returns .................................................

Amount ...............................................................

Investments-land, buildings and equipment (minus

accumulated depreciation):

Number of returns .................................................

Amount ......

Investment-other:

*.... * .............. * ......... ***"*"* ..................

_-Number-of -returns .................................................

Amount ....

Land, buildings,

** ...and

*--equipment

..... ** ... * .....................

(minus accumulated

* ..... *******"

depreciation):

Number of returns .................................................

Amount ...............................................................

Other assets:

Number of returns .................................................

Amount ...............................................................

Total liabilities .............................................................

Accounts payable and accrued expenses:

Number of returns .................................................

Amount ...............................................................

Grants payable:

Number of returns .................................................

Amount ...............................................................

Support and revenue designated for future periods:

Number of returns ................ ; ................................

Amount ...............................................................

Loan from officers, directors, trustees and key

employees:

Number of returns ...... ..........................................

Amount ............................................... ;...............

Mortgages and other notes payable:

Number of returns .................................................

Amount ...............................................................

Other liabilities:

Number of returns ................................................

Amount ..............................................................

Total fund balances/net worth:

Number

returns ................................................

Amount. of

Total liabilities of

* .................

and fund balances/not worth:

...........

Number

retu a ................................................

Amount

......................

Total revenue ...

............ ......................

Total contributio"n's'......

.......................

Contributions, gifts and grants received through direct

public support:

Number of returns ............................................

Amount ...........................................................

Contributions, gifts and grants received through

indirect public support:

Number of returns ............................................

Amount ...........................................................

Contributions, gifts and grants received through

government grants:

Number of returns ............................................

Amount ...........................................................

Footnote(s) at end of table.

Total

(1)

Nag= or

(2)

$1 under

S25.000

(3)

$25,000 under

$100.000

(4)

$100,000 under

ssw.ooo

(5)

$500.000 undw

$1,000.000

(6)

$1.000,000 uncW

$10.000,000

(7)

$10,000,000 or

(a)

75,73q

279.6.38,W,0

648,59~

1 11

309:03~

29,054

3,104,44:

22,09~

9,347

6,709;

4,9114:33~

144

12,6

7:4511

22,6Cq

204,354~

20.3231

510,644

6 30;

29646

1., '7':r5'711

52 5N

20,341:90

628

34,158

20,954

675,902

14,051

1.521,978

4670

790:150

9,205

4,913,830

2474

12.385:750

36.75;

20,727,74

Z13;

6,39q

205.565

10,2rq

357,31q

4973,

159:37~

3,311

":20

3251

16,690:714

.1:8791

251~

117,4

1,841

1,322.64

674

1,531.413

144

52:144

2,441

826,609

506

677,204

8.91

4,4~

511

9,973

105. 2775

4811

26,691

1,2094

17,44

21498

162:

67,714

1'. 2:19~

240

3'go1 453

8:096

3.036:

6,03

1,565.4

1 7931

129:00

9 5

5.824:215~

..7

:1~2."

.8111

3,370

203.359,WS

r 2:652

5223

2,.26:72.1

'9 .3

2311

480

1,159

3,84

69,3041

4,91

94,77

1,71

44,06;~

5,39S

777,775

2,674

1,839.425

23831

1,860:94

11 2

292

68:63~

7791

105:901

2404

20:939

797

305:7631

2584

1,368:794

147731

69,745:07~

3.01,

462,160

2,684

1.225,7991

2,401

1,446

4,64~

13,821

9 3

54.6751:2,6,0

6,320

6,039,810

1,079

2,02;

108,34

1,6811

473,925

924

447.752

1,13P

1,227,890

552

3.780.814

~.61

-2,73Q

483.070

~390

23,9471

_18

2,103:44

"1 264

15,357:M

_6,80~

~7.970'99

411,27~

107,076,53

596,32;

620

226,6931

10,857

1,026,924

11 30~

3,935:19q

5,16~

3,932,834

22,622

10:011~

121

74.7336:500

1117,57.32

32:2

6,777,531

1,3:

631.281

5.4

259,37o

21640:14

1,277,319

8417

351:19

3,259,25~

311

777:75

2,888.941

:5 7

2 70:44

17 877,19~

13,6072:r

90.584,175

2'.~l

127

145:99

1507

387:849~

5,82q

269,4691

12,1331

2,728.582

3,314

12,060,693

4,571

2,326.23~

96~

6,4

1,749

167,948

85,131

1 57~

788:40

179

1,277,889

11,200

3,4114,47~

3 36:

53:34

18330

2:9431

98Q

37,320

2,96Q

1,331.6961

541

1,808,371

961

9615

311

193,

1136,63~

108,779

49,33~

15,607,32

2,144

278,60

2424

51,845:4711

61.,4.0~

.414

241 611

6 49A

842:75~

6,410

2,215,8981

32611

2,216 1

51101

8,698:67~

2725

37,011:614

29,391

43,305,42~

1,101

14,154

199:49511

0 9,20q

3 1,059~

2,82~

279.6391

4,1938:119~3

1 2669

38.3 6:826

-9:4

29,054

1,827,129

22,09~

6.087,95

5,240':'2'13~

3.,86122:6731~

3,320

112.775.633

162,860:=~

7::,

279.63

196.3

411,2

648,:1

284.319

3091:03

1 2]

3.1204':4'4.

...7

22:209101

5 668.599~

2,713,3531

..12: 15

4,570,99

1,686,52

..73.2::1

1 711

593:370

203,3 808

147,580,967

20,031,874

55,38_~

17,293,894

491

239

100;

399

19,408

466,783

1,128901

79.1 24~0

9,32~

2,815

8,994.619

13,361

4,798,250

3,089

37,4

3,65s

2,13g3

268

3,593

898,801

885

3,312.677

241

19.180:52

1'00~

6,351

155

7,91

:73,

622 28~

6,72Q

9,373,454

1,430

7,724,577

Nonprofit Charitable Organizations, 1982

Table 3.-Retums of Tax-Exempt 501(C)(3)' Organizations with Total Revenue: Assets, Liabilities, Revenue and Expenses by

Size of Total Revenue, 1982-Continued

[All figures are estimates based on samples - money amounts are in thousands of dollars]

Iterns

Program service revenue:

Number of returns .................................................

Amount ...............................................................

Membership dues and assessments:

Number of returns ................................................

Amount ..............................................................

Interest on savings and temporary cash investmerft.

Number of returns ................................................

Amount ..............................................................

Dividends and interest from securities:

Number of returns ................................................

Amount ..............................................................

Gross rents:

Number of returns ................................................

Amount ..............................................................

Rental expenses:

Number of returns ................................................

Amount ..............................................................

Net rental Income (loss):

Number of returns ................................................

Amount ..............................................................

Other investment income:

Number of returns ................................................

Amount .....................................m ........................

Gross amount from sale of assets-securities:

Number of returns ................................................

Amount ..............................................................

Cost or other basis and sales expenses-secuntles:

Number of returns ................................................

Amount ..............................................................

Gain (loss)-securides:

Number of returns ................................................

Amount ..............................................................

Gross amount from sale of other assets:

Number of retums ................................................

Arriount ..............................................................

Cost or other basis and sales expenses-other assets:

Number of returns ................................................

Amount ..............................................................

Gain (loss)-other assets:

Number of returns ................................................

Amount ..............................................................

Total gain (loss) from sale of assets:

Number of roturns ................................................

Amount ..............................................................

Gross revenue-special fundraising events:

Number of returns ................................................

Amount ..............................................................

Direct expenses:

Number of returns ................................................

Amount ..............................................................

Not income (loss):

Number of returns ................................................

Amount ..............................................................

Gross sales minus returns and allowances:

Number of returns ................................................

Amount ..............................................................

Cost of goods sold:

Number of returns ................................................

Amount ..............................................................

Gross profit Poss):

Number of returns ................................................

Amount ..............................................................

Other revenue:

Number of rebints ................................................

Amount ..............................................................

Total 'expenses ..........................................................

Program services:

Number of returns ................................................

Amount ..............................................................

Management and general:

Number of returns ................................................

Amount ..............................................................

Fundralsing:

Number of returns ................................................

Amount ...............................................................

Payments to affiliates:

Number of returns .................................................

Amount ...............................................................

'Excluding Private Fwndabons

Note: -indicates not reported.

Delail may riot add to total bemuse of munifing.

Size of total revenue

$100.000 under

$600,000 under

$500.000

$1,000,000

(5)

(6)

Totod- - (1)

Negative. zwo or

not rep-ted*

(2)

45,821

124,373.343

523

115

103

12.909

414.059

15.455

1,738,059

5,103

1,954,152

19,438

2,476,708

480

10,780

263,916

4,971

312.938

701

135,4251

2,296

a90.061

206

1,074.287

55,146

3,371,905

567

4.317

629

3,483

20,1149

80.941

15.280

183,460

5.25

157,65

9,860

796.296

2,701

2.145,748

12,517

5.102.388

3,703

42,294

2,953

142,669

1.154

102,334

3,331

946,333

1,374

3,868,757

12,216

1,298.963

567

79,312

147

43,096

2,651

27,218

4,104

418,544

842

77,819

2.574

219,453

1,328

433,516

5,695

781,032

567

96,28C

147

47,587

1,485

22,757

1,611

271,420

7,584

1,107

90,773

727

244,627

12,206

517,931

567

-16,967

147

-4,491

2,651

4,461

4,104

147,124

842

70,235

2,573

128,679

1,318

188,889

2,266

996,394

482

1,67

248

9,575

194

1,214

813

120,883

322

862,559

5,877

35,D47,624

614

107.605

1,430

345,151

533

293,994

2,420

4,368,127

878

29,932,745

5,627

32.374,860

614

114,912

1,430

336,675

533

259,504

2,275

4,060,785

774

27.602,983

5,877

2,672,764

614

-7,307

1,430

8,475

533

34,490

2,422

307,342

876

2,329,762

6,172

1,258,098

480

158,7

480

937

1,765

53,960

455

61,460

1,928

258,609

1,060

724.376

3,876

1,027,032

480

431.819

832

9,963

352

28.641

1,386

126.019

825

430,589

6,823

231,065

480

-273,064

480

937

2,246

43,997

454

32,818

2,079

132,590

1,081

293,787

11,022

2,903,830

480

-273.064

480

937

614

-7,307

2,948

52.472

986

67,309

3,854

439,932

1,657

2,623,549

15.946

1,641,390

3.306

8.274

238,048

3.747

251,234

2,099

309.188

1,550

610,065

230

229,501

13,644

741,843

3,303

7.313

126,336

3,061

115,340

1,792

122,013

1,231

314,678

201

60.132

16,144

899,545

8,377

111,711

3,747

135,893

2,099

187,174

1,652

295,387

222

169,368

13,891

7.9W,114

5,969

961

27,096

4,050

105,365

4,770

222,204

1,348

142,413

1,929

1,272,873

829

6,184,169

12,W3

2,979,252

6,213

961

'21,544

3,569

59,393

4,769

151,452

1,142

133,435

1,775

641,911

683

1,965,302

13,846

4,980,862

-244

961

5,554

4,050

45,991

4,770

70,752

1,346

8,979

1,885

630.962

828

4,218,866

37,728

9,410,072

181,298,552

524

1,280

7,917

398

9,420

11,467

108,399

1,657,860

11,177

162,297

5,164,421

4,013

199,989

4,247,539

8,078

877,052

33,777.958

2,465

8.060,653

136.433,435

68.978

151,667,591

567

914

962

8.990

25,440

1,231,813

19.587

3,914.989

6,515

3,350,703

12,658

27.995,724

3,247

115,164,454

59,731

27,424,768

523

6,970

21,594

388,647

17,698

1,0,1,003

6,368

801,427

10.821

5,072,081

2,724

20,074,638

17,522

1,651,03

392

4.531

37,399

5,574

61,843

2,151

80,725

4,035

524,4

1.228

946,239

3,113

555,154

480

730

106,589

685

14.6831

2 8

$1 under

$25.000

(3)

$25,000 under

$100.000

(4)

$1,000,000 under

$10,000.000

(7)

8,926

15,930,438

$10.000.000 or

2.860

104,336,413

Nonprofit Charitablis Organizations, 1982

Table 4.-Returns of Tax-Exempt 501(C)(3)1 Organizations with Total Functional Expenses by Size of Total Contributions

Received, 1982

[All figures are estimates based on samples - money amounts are in thousands of dollars)

Iterns

Returns of 501(C)(3) returns ........................ I .................

Total functional expenditures ........................................

Total grants and allocations:

Number of returns .................................................

Amount ...............................................................

Total spedfic assistance to Individuals:

Number of rabims, .................................................

Amount ...............................................................

Total banards paid to or for members:

Number of returns ........................

Amount ......................................

Total compensation of officers, directors:

Number of returns ..........................................

Amount ........................................................

Total other salaries and wages:

Number of returns ........................

.........

Amount ....* .................... ;....................................

Total pension plan contributions:

Number of returns .........................................

Amount .......................................................

Total other employee benefits: *

Number of returns .................................................

Amount ...............................................................

Total payroll taxes:

Number of returns ....

Amount .............................

..................

......................................

Total professional fundralsIng fees:

Number of returns ...................................

Amount ............... I ....................................

Total aocounflng fees:

Number

Amount .0f.rotums .................................................

Total legal fees:

Number of returns ..... : .................... ; ............ .........

Amount ................... :............................ I ...............

Total supplies:

Number of returns .........................................

Amount ......................................................

Total telephone:

Numberof returns ............................... s .................

Amount ..................................... I .........................

Total postage and shipping:

Number of returns .................................................

Amount ............. I ....... I .............................. I.........

Total occupancy:

Number of returns ......

................................

Amount ...............................................................

Total equipment rental and maintenance:

Number of returns ..................................

Amount ................................................ ......

Total printing and publIcations:

Number of returns .................................................

Amount ...............................................................

Total travel:

Number of returns ...................................... ...... : ...

Amount .................................................... : ..........

Total conferences, conventions and meeflngs:

Number of returns ...........................................

Amount .............

...... * ................

Total Interest:

Number of returns .................................................

Amount ............................. :.................................

Total depreciation, depletion:

Number of returns .........................................

Amount .......................................................

Total other expenses:

Number of returns .................................................

Amount ...............................................................

'Excluding Private Foundations.

Note: - Indicates Not Reported.

Detall may not add to total because of rounding.

TOW

(1)

~7=f or

(2)

$1 under

S25.000

(3)

Size of total contributions received

$25.000 under

$100.000 under

SSOOPOO under

$100.000

$600,000

$l.ODO.ODO

(4)

(5)

(6)

$1.000.000 under

$lO.ODO,0DO

(7)

$10.000.000 or

rr*re

(8)

75,73~

1180.777,090

15.71~

26,960,951

17,400

10,588,623~

5 46q

14,19:680

16.22q

32,233.5711

379

17.248:41:

49,291:993,

435

29,483,835

1644

7.864:70:

2660

308:92$

6,343~

202,712

1,859

121,870

3:4

325 6~

313,62~

2.2141:353~

325

4,377,475

4,7"

8.838.1

7,884,44~

8,8511

1 ,1:107

30:89,

."1

"'0.2

208,154

91~_

312:653,

138,12031

21.921

65.59

ill

29.54

1,77:

281

10,644

47,049

23,11

1,408,08

4,30~

214,230

3 839'

1102:0ij

5 043'

205:93i

680

347:0341

11 11~1

347':00

3218

99.22

9.741

6,493,381

10."3

4,694,564

1 1,0?g

6.496,229

13,724

13,792.580

3,62~~

7,694,6"

6,38~

21,009,3991

412

11,170,797

lee

203:25~

11182

1:91:

3,42f

203.29

5 24~

485:45

2385011

1:0

7023 SA

.3419

513 65

37:,17

1,704 8

4953,

601:231

5,3V5

291,435

6,469;

624.99

1,077:673~3

3 21~

654:33

5,153

1,797,949

365

866,603

42 75~

4.02693

8,173

329,780

7411

294021

8,065

381.66:

169

7187:6711

120731

4 1:39

497

1,261:49;

348

661.010

1 04~

69:40

I.OU

961

4271

6.48

32;

8,39

39,0502;

140

16,392

43,411

37e,191

9.601

63,583

9,229

26,630

7,014

34.86~

1 0,89S

85,4331

2,39~

35,324

4,147~

117 7

327

23.378

20,11;

379,08

6,326;

60,28

3313

25:21

3,3~

33,154

3,0731

58.343

2,186:

37,97

2 SOS:

135:81

307

39,351

67,5"

14,099 LOM

9,403

_1.237.00

12,370'

1,1146,10

117

1 ,4577 :2;

14,3551

31128,Ogq

3.26

-1,678,9,1;

6,01

- 375

1,71.1.405

68,479

1,282,037

1010.7631

8,993

12,30;

70.29

10,910

89,327

13 74:

2 6:11

3,389

128,523

6,021

42S.969

360

241,826

46,39;

698180

6,669

57.703

10,734

27,641

8,720

28,403~

1 1,B4;

88,96

1311

2:'30

4:361;

2 12

""3406

38.0"

4,117,0201

5.684

259,401

5,893

139

8.67~~1

So110.009~

0,394

2,401

339,103

1,6691:21

61;

3427

726.02

3 6 g

2,243:807

1941

7053

116.00

613

"1 :,30

11,213

370,059

2,821

215,12

4619

048:961

343

612,906

41,3117

1,073.81

1 6,90~1

7,201

21,368

9,30~

66.63

11,3411

200,421

60:29

37:

3371

3:S2'O71

'333

217122

44.64

1,359,34;

134:44

8,162

43,092

905

66:6241

1111,

'02:1U

477:93~

359

409,849

36810,I

:42

114 27§1

6,6511

1 7,23Q

4,187~

30.92

7281a

41:828

1,303

26,141

2,779

86,749

272

61,360

23,881

3.426,47,

663=99

312':043

4001

346:6~

a of

728:4461

1 149

339:878

2668

684:777

272

350,858

31,621

4,993,84

532

68591

605:86

8184

1,251:65

2,018

GW,813,

3 920

1,159:72

316

363,603

73.17q

45,647,65$

16,444

8,365,632

14,880

31848.49

15,63

8.34

3 749'

4,148:061

11,659:411

433

6,777,251

65,30A

70,261,630

2,436:310711

16.341

2,604,80

3, 74

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.