# Charities and Other Tax- Exempt Organizations,

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Charities and Other Tax- Exempt Organizations,
1991
by Cecelia Hilgert
he total revenue of charitable organizations that
are tax-exempt under Internal Revenue Code
section 501(c)(3), excluding private foundations
and most religious organizations, increased by 13 percent
over the previous year to $491.1 billion for 1991. Program service activities provided 70 percent of total revenue ($344.4 billion), while contributions, gifts, and
grants provided less than one-fifth of the total ($87.5
billion). Total expenses rose by 12 percent to $458.7
billion for 1991 (Figure A),
In addition, statistics are presented in this article for
organizations that are tax-exempt under Code sections
501(c)(4) through (9). They are diverse in both their
function and financial characteristics. Civic leagues and
social welfare organizations, section 501(11)(4), and
voluntary employee benefit associations, section
501(c)(9), reported assets greater than $37 billion for
1991. This latter group reported the greatest amount of
revenue among organizations categorized by these six,
Code sections for 1991, $56.2 billion. The statistics for
charities and other tax-exempt organizations shown in this
article are based on data from Form 990, Return of Organization Exemptfrom Income Tax, and Form 990EZ, Short
Form Return of Organization, Exemptfrom Income
Tax[fl.

T

Charitable Organizations Tax-Exempt Under
Internal Revenue Code Section 501 (c)(3)
While the Internal Revenue Code classifies tax-exempt
nonprofit organizations into 31 groups, some of which are
eligible to receive tax-deductible donations under Code
section 170, those organizations that are exempt under
section 501(c)(3) receive the largest part of the taxdeductible donations. These'organizations have purposes
that are religious, charitable, scientific, literary, or educational, or they foster national or international amateur
sports competition, or they -prevent cruelty to children or
animals, or they test for public safety. Their activities are
restricted in that they.must further one ormore of these
exempt purposes.
Examples of these "charitable" organizations include
nonprofit hospitals, educational institutions, youth organizations, community fundraising campaigns, public charities, and environmental preservation groups. Each must
serve the public good (as opposed to private interests) to
qualify for tax-~exempt status. Under the Code, these
organizations may not distribute net earnings to any

26

Cecelia Hilgert is an economist with the Foreign Special
Projects Section. This article was prepared under the direction
of Michael Alexander, Chief.

Fi§ure A

Selected Items for Nonprofit Charitable
Organizations, Reporting Years 1989-1991

[Money amounts are in billions of dollars]
Item

Number of returns .........................
Total assets .......................................
Total liabilities .....................................
Total fund balance or net worth .........
Total revenue ...
:-- ...... --* .... -- ... Program service revenue ...............
Contributions, gifts, and grants.......
Membership dues and
assessments ...............................
Other ..............................................
Total expenses........................
Excess of revenue over expenses
' ' ....

1989

1990

1991

(1)
133,157
655.4
293.8
361.6
398.6
272.1
77.0

(2)
141,757
697.3
322.0
375.3
435.6
306.9
85.3

149,544
7T7.5
365.6
411.9
491.1
344.4
87.5

4.7
44.8
371 5
27.1
-

5.0
38.3
409.4
26.1

5.2
54.0
458.7
32.4

(3)

NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code
section 501 (c)(3) and exclude private toundatons and most religious organizations.
Detail may not add to totals because of rounding and processing tolerances.

private shareholder or individual. in addition, they are
restricted in activities that can influence legislation, and
cannot participate in any political campaign on behalf of,
or in opposition to, any candidate for political office.
Of the 439,974 nonprofit charitable organizations
recognized by the Internal Revenue Service (IRS) under
Code section 501(c)(3), there were 149,544 returns filed'
for 1991 [2]. Those not required to file included religious
organizations and organizations with annual gross receipts
of less than $25,000. The number of returns filed showed
a 5-percent increase from 1990. The Form 990EZ return
represented 21 percent of the total number of returns filed;
it was used by organizations with gross receipts of less
than $100,000 and assets of less than $250,000. (Where
possible, Form 990 data and Form 990EZ data are combined in this article.)

Financial Characteristics of Nonprofit Charitable
Organizations
Assets of nonprofit charitable organizations registered. a
12-percent increase from 1990, rising to $777.5 billion for
199 1. Organizations with assets of $50 million or more
accounted for less than 2 percent of the section 501(c)(3)
returns filed., but they represented over 70 percent of the
total asset holdings (Figure B). Investments in securities
continued to be the major asset holding, with a total of
$252.9 billion, up from $222.2 billion. This asset category represented one-third of the total. Land, buildings,
and equipment. totaled $216.6 billion,, accounting for 28
percent oftotal assets. (Detailed financial data.are provided in Table I for the nonprofit-charitable organizations

Charities and Other Tax-Exempt Organizations, 1991

Figure B

Selected Items for Nonprofit Charitable Organizations, by Asset Size, Reporting Year 1991

[Money amounts are in millions of dollars]

Returns
Asset size
Number

Total assets

Percentage
Of
total

Amount

Percentage
Of
total

Total revenue

Amount

Percentage
Of
total
(6)
100.0
1.6
2.7
2.2
13.3
16.2
64.1

(1)
(2)
(3)
(4)
(5)
Total .....................................................................
149,544
100.0
777,471
100.0
491,106
Under $1 MOW: ~ ....................................................
61,644
41.2
1,939
7.733
0.2
$100,000 under $500,000 .............................
39,424
26.4
9,512
1.2
13,335
$500,000 under $1,000,000 ...................... ...............
---14,401
9.6
10,169
1.3
11,022
$1,000,000 under $10,000,000.................................
*
26,420
17.7
80,927
10.4
65,119
$10,000,000 under $50,000,000...............................
5,258
3.5
115,370
14.8
79,336
$50,000,000 or more .................................................
2,397
1.6
559,554
72.0
314,561
I Includes returns with zero assets or assets riot reported.
2 Estimates shotild be used with caution because of the small number of sample returns on whch they are based.
NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 501 (c)(3) and exclude private foundations and most religious organizations. Detail may
not add to totals because of rounding and processing tolerances.

that filed Form 990 and in Table 4 for Form 990EZ filers.)
The type of asset holdings varied among the asset-size
classes of the organizations. For small organizations -those with assets of less than $500,000 -- total assets rose
by 16 percent. Cash and savings (short-term account
balances) represented nearly one-half of their total assets
($5.5 billion). For the organizations with assets of between $500,000 and $1 million, land, buildings, and
equipment were the largest single asset type, 35 percent of
the total, with cash and savings (short-term account
balances) representing an additional 21 percent. Land,
buildings, and equipment accounted for the largest type of
holding for organizations with assets of between $1
million and $50 million. In contrast, investments in
securities were the largest asset holding for organizations
with assets of $50 million or more, representing 37 percent ($207.7 billion) of their total assets; this type of asset
rose by 26 percent for this size-class for 1991.
Total liabilities of all nonprofit charitable organizations
also increased, by 14 percent for 1991, to $365.6 billion.
The balance sheet of a tax-exempt organization does not
have an owner's equity section; instead, unexpended
earnings accrue to a "net worth or fund balance" account.
The total fund balance for nonprofit charitable organizations was $411.9 billion, up from $375.3 billion for 1990
(10 percent).
In terms of revenue, program service revenue -- the fees
collected by organizations for the programs operated in
support of their tax-exempt purposes -- was the major
source. Overall, it continued to account for 70 percent of
total revenue for 1991. Some examples of program
service revenue include tuition and fees at educational
institutions, hospital patient care charges (including
Medicare and Medicaid payments), admission fees

collected by museums or community performing arts
groups, YMCA/YWCA activity fees, and payments
received for insurance and retirement coverage by selected
pension and annuity funds. For 1991, program service
revenue totaled $344.4 billion. As the size of organizations increased, program service revenue as a percentage
of total revenue also increased (Figure Q. The largest
asset-size organizations, those with assets of $50 million
or more, relied on program service revenue for 76 percent
of their total.
Contributions, gifts, and grants received were $87.5
billion, or 18 percent of the total received. Figure D
presents information on contributions received by nonprofit charitable organizations that filed the long Form
990. Total contributions to these organizations increased
by just 3 percent to $86.8 billion. The total was comprised of $40.3 billion received in direct public support,
$38.8 billion from Government grants, and $7.7 billion
from indirect public support. This last category includes
revenue received from solicitation campaigns conducted
by federated fundraising agencies; it showed a 4-percent
decline from 1990. Contributions, gifts, and grants as a
percentage of total revenue varied depending on the size
of the organization. Organizations with assets of $ 10
million or more relied on this source for just 12 percent of
their total revenue, while small organizations with assets
of less than $1 million depended on contributions, gifts,
and grants for one-half of their revenue. Figures E and F
show revenue and asset data for the ten largest section
501(c)(3) organizations [3].
Nonprofit charitable organizations reported their detailed expenses on Form 990 by "functional categories"
(salaries and wages, pension plan contributions and other
employee benefits, legal fees, supplies, and the like),

27

Charities and Other Tax-Exempt Organizations, 1991

Figure C
Components of Nonprofit Organization Revenue, by Asset Size, Reporting Year 1991
100% r

Forms,

80%

60%

40%

52%

501~

20%

37o,

18%

$100,000
under
$500,000

'Under
$100,0001.2

$500,000
under
$1,000,000

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

$10,000,000*
under
$50,000,000

$50,000,000
or more

Asset Size

0 Contributions, gifts, and grants

E Membership dues and assessments

0 Program service revenue

0 Other

I Includes returns with zero assets or assets not reported.
2 Estimates should be used with caution because of the small number of sample returns on which they are based.
NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 501 (c)(3) and exclude private
foundations and most religious organizations. Detail may not add to totals because of rounding and processing tolerances.

Contributions Received by Nonprofit Charitable Organizations Filing Form 990, by Asset Size, Reporting
Year 1991
(Money amounts are in millions of dollars]

Asset
size

Total ...............................................
2
Under $100,0001 ...............................

$100,000 und er $500,000.................
$500,000 under $1,000,000 ..............
$ 1,000,000 under $10,000,000 .........
$10,000,000 under $50,000,000.......
$50,000,000 or more.........................

28

Total
contributions,.
gifts, and grants

Contributions
received through
direct support

Amount

Percentage
of
total

Amount

(1)
86,776
3,483
6,598
5,214
23,964
14,304
33,214

(2)
'100.0
.4.0
T6
6.0
27.6
16.5
38.3

(3)
40,283
1,523
2,681
2,563
9,645*
8,655
15,216

Percentage
Of
total
(4)
100.0
3.8
.6.7
6.4
23.9
21 5
37.8
'

Contributions
received through
indirect support

Amount
(5)
7,718
482
.736
402
1,751
1656
2:691

Percentage
of
total
(6
100.0
6.2
9.5
5.2
22.7
21.5
34.9

Contributions,
received through
Government grants

Amount
(7)
38,T75
1,479
181
2,246
12,568
3993
15:306

Percentage
Of
total
.(8)
100.0
3.8
8.2
5.6
32.4
10.3
39.5

I Includes returns with zero assets or assets not reported.
2 Estimates should be used with caution because of the small number of sample returns on which they are based.
NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code section 561 (c)(3) and exclude private foundations and most religious organizations. Detail may
not add to totals because of rounding and processing tolerances.

Charities and Other Tax-Exempt Organizations, 1991

Figure E

Top Ten Nonprofit Charitable Organizations
Ranked by Total Revenue, Reporting Year 1991
(Money amounts are in millions of dollars]
Name

Total revenue

1. College Retirement Equities Fund .................................
2. Teachers Insurance and Annuity Association
of America .................................................................
3. Kaiser Foundation Health Plan......................................
4. Kaiser Foundation Hospitals ..........................................
5. New York City Health and Hospitals Corporation..........
6. Harvard College .............
*"***"* ** ... * ...... ***** ... * ..... **"** ... *
7. University of Pennsylvania .............................................
8. American National Red Cross........................................
9. Common Fund for Nonprofit Organizations ...................
10. Stanford University.......................................................

12,599
11,057
7,699
3,843
3,404
1,601
1,576
1,566
1,453
1,408

NOTE: Data are for nonprofit charitable organizations that are tax-exempt under
Code section 501 (c)(3) and exclude private foundations and most religious organizations.

which were then combined into broad categories on Form
990: program services, management and general, and
fundraising (Table 3). Total expenses reported for 1991
were $457.4 billion. For all organizations, those expenses
relating to specific program services accounted for 86
percent of the total ($394.8 billion), with salaries and
wages the largest single component. Management and
general expenses, which supported the overall organization rather than specific programs, amounted to $57.5
billion. Fundraising activities were $4.0 billion, and
payments to affiliates accounted for an additional $1.1
billion. (These are payments to organizations closely
related to the reporting organizations, such as support and
dues payments by local chapters to State and national
agencies.)

Figure F

Top Ten Nonprofit Charitable Organizations
Ranked by Total Assets, Reporting Year 1991
[Money amounts are in miiiions of dollars]
Name

Total assets

1. Teachers Insurance and Annuity Association
of America .................................................................
55,576
2. College Retirement Equities Fund .................................
47,518
3. Common Fund for Nonprofit Organizations ...................
9,523
4. Harvard College .............................................................
7,597
5. Howard Hughes Medical Institute ..................................
7,369
4,650
6. Kaiser Foundation Hospitals ..........................................
4443
7. Yale University...............................................................
8. Stanford University ........................................................
4:308
9. Shriners Hospitals for Crippled Children........................
3,327
10. Princeton University ......................................................
3,270
NOTE: Data are for nonprofit charftable organizations that are tax-exempt urder
Code section 501 (c)(3) and excluda privale foundations and most religious organizations.

Types of Nonprofit Charitable Organizations
Figure G presents information on the types of nonprofit
charitable organizations exempt under section 501(c)(3)
that filed Form 990 or Form 990EZ (short form) for 1991
[4]. The information was based on responses to a question on the return forms identifying the reason why the
organization was not classified as a private foundation. In
contrast to a nonprofit charitable organization, a private
foundation is narrowly supported and controlled, usually
by an individual, family, or corporation, as opposed to an
organization receiving broad support from a large number
of sources within the general public [5].
Hospitals were the leading category of nonprofit charitable organizations in terms of assets and revenue. Their
assets totaled $232.0 billion and their revenue, $224.9
billion, which represented increases of I I percent for both
from 1990. Hospitals accounted for 46 percent of total
revenue and 30 percent of total assets of all 501(c)(3)
organizations filing returns.
Publicly-supported organizations were the second
leading category in terms of revenue, with $131.5 billion
nearly one-half of which was derived from their program
service activities. The assets of these organizations were
$174.7 billion. These are organizations which normally
receive a substantial part of support from a Governmental
unit or from the general public in the form of contributions or revenue from their exempt function services and
products (program service revenue). This type of organization includes the American Red Cross or United Way
and their affiliated agencies, voluntary health agencies,
community foundations, cultural organizations, and a
wide variety of community-service organizations. These
organizations received more than three-fifths of all contributions, gifts, and grants received by 501(c)(3) organizations filing returns. .
Educational institutions were third in terms of revenue
($79.4 billion), and fourth in terms of total assets ($162.7
billion). They received over one-fifth of the total of these
contributions, gifts, and grants, second only to the
amounts received by publicly-supported organizations.
Organizations of a fourth type -- those that support
other charitable organizations -- had $179.6 billion in
assets and $42.9 billion in revenue for 1991. Examples of
this type of organization include the College Retirement
Equities Fund, Teachers Insurance and Annuity Association of America, and Common Fund for Nonprofit Organizations.

Nonprofit Charitable Organizations Filing Forin
990EZ
A total of 30,739 Form 990EZ returns were filed for 1991
by nonprofit charitable organizations that had assets of

29

Charities and Other Tax-Exempt Organizations, 1.991

Figure G

Selected Items, by Type-.of Nonprofit Charitable Organization, Reporting Year,,1991
[Money amounts are in millions.of dollars]

Type of
organization

Total............................................ ....
Educational institution or school
Governmental unit..............................
Hospital ..............................................
Hospital research organization ...........
Organization supporting a
public college .................................
Organization supporting other
charitable organizations.........I..........
Organization testing for public safety.
Publicly-supponed organization
Religious-affiliated organization
Type not reported ................................

Total
fund
balance or
net worth

Total
revenue

Contributions,
gifts,
and
grants

Program
service
revenue

Total
expenses

Excess of
revenue
over
expenses

365,606
38,202
.2,602
121,114
1,118

(3)'
411,866
124,490~ . 828
110,880
8,435

(4)
491,106
79,374
2,184
224,905
1,795

(5)
87,462
18,107
946
4,976
608

(6)
344,"6
50,193
. 804
211,107
431

(7)
458,739
71,412
2,036
215,044
1,424

(8)
32,366
7,962
148
9,861
371

10,275

11,603

8,671..

5,041

2,458

1,633

4,152

889

179,563
298
174,707
4,879
80

M,993
37
76,4922,390
54

57,570
261
98,215
2,489
26

42,850
249
.1 31,453
2,895
359

4,671

16,628
238
61,636
1,449
327'

37,900
222
123,47Z
2,725
352

4,951
27
-.7,981
170
7

Total
assets

Total
liabilities

(1)
777,472
162,692
3,430
231,994
9,553

(2)

(2)

54,511
1,180
5

1

1

I Churches and other religioys-affillated organizations are not required to file a Form 990 or Form 990EZ. Most of the organizations filed voluntarily or misreported their type of
organization. The estimate is, therefore, not inclusive of the majority of religious organizations.
2 Less than $500,000.
NOTES: Data are for nonprofit charitable organizations that we tax-exempt under Code section 501(c)(3) and exclude private foundations and most religious organizations (see
footnote 1).-Detail may not add to totals because of rounding and processing tolarances.- - -

less than $250,000 and gross receipts of less'than
$ 1 00"600,(Figur-e H). Most of these filers. (86 percent)
reported-asset's of les's than
Organizations filing,Fprm 990EZ.reported total revenue
of $1.4 billion, nearly one-half of which was derived from

contributions, gifts, and grants. Program service revenue
totaled $0.4 billion, onemquarter
of the total. revenue
.
reported bV these filers. 0f the'assef total of $1.4 billion,
two-thirds was in cash, savings, and investments. Publicly-supported organizations comprised 80 percent of
Form 990EZ filers. (Table 4 presents'detailed data on
Form 990EZ filers.)'

Figure H
Selected Items for Nonprofit Charitable , Organizations Filing Form 990EZ, by Asset
Size, Reporting Year 1991
[Money amounts are in millions of dollars)

Asse size

I Item i

Total .,.

. Under, -

30,739
1,352
899
227
1,125
1,411
686

26,282
641
497
114
527
574
318

$100,000
under
$25QOOO
1
(3) ~
4.457
711
401
113
598
2.32
112
48

137
223
1,335
76

1.15
171
1,136
42

22
52
199
34

$100,0601.2

1
Number of returns .............................
Total assets ..........................................
Cash, savings, and imtestments ........
Total liabilities: ..............................
Total fund balance or net wortlh..~ .........
Total revenue.......................................
Qontributions, gifts, and grants .........
Program service revenue .................
Membership dues and
assessments ................................
I
Other .............. : .......... ......... ..............
Total expenses ........................ : ........... :
Excess of revenue over expenses ........

30

(1) 1

I t2)

Includes returns with zero assets or assets not reported.
Estimates should be used with caution because of the small number of sample
returns an which they are based.
NOTES: Data are for nonprofit charitable organizations that are tax-exempt under Code
section 501(c)(3) and exclude private foundations and most religious organizations.
Detail may not add to totals because of rouncling and processing tolerances.

Organizations Tax-Exenipt Under Internal Revenue
Code Sections 501(c)(4) through (9)
The statistics presented in this section are based on the
Forms 990 and 990EZ filed by organizations tax-exempt
under Internal Revenue Code sections 501(c)(4) through.,
(91). Figure I provides general descriptions of,the'.orgarlii-,-,
zations included under these sections. Unlike the nonprofit charitable organizations that are..tay-exempt under
Code section 501(c)(3), most.. of these organizations. are
not eligible for tax-deductible contributions. Financial
data for organizations covered by these sixCode sections
are, presented in Tables, 2, 3, and 4.
.'Selected data for these organizations are compared for
1991 with 1990 in Figure J. Four of the six Code sections
showed increases in the number of returns filed for 1991,
while labor, agricultural, and horticultural organizations,
section 501(c)(5), and fraternal beneficiary societies and
associations, section 501 (c)(8), had decreases. Each of
the six Code section categories showed increases in the*
level of assets and liabilities between the two years, with
voluntary employees' benefit associations, section

Charities and Other Tax-Exempt Organizations, 1991

Figure I

Selected Types of Tax-Exempt Organizations, by Internal Revenue Code Section
Internal Revenue
Code section

Description
of organization

Type of
activities

Examples of organizations
tax-exempt under Code section

(1)

(2)

(3)

501 (c)(4)

Civic leagues, social welfare
organizations, and local
associations of employees

Promotion of community
welfare, charitable, educational,
and recreational activities

Lions Clubs, Rotary Clubs,
National Rural Electric Cooperatives,
and volunteer fire departments

501 (c)(5)

Labor, agricultural, and
horticultural organizations

Educational or instructive, the
purpose being to improve conditions
of work, or to improve products
and eff iciency

Major League Baseball Players
Association, International Ladies
Garment Workers Union, and
United Auto Workers

501 (c)(6)

Business leagues, chambers
of commerce, and real estate
boards

Improvement of business
conditions of one or more
lines of business

National Football League, Academy
of Motion Picture Arts and Sciences,
and American Bar Association

501 (c)(7)

Social and recreational
clubs

Pleasure, recreational, and social
activities

New York City Yacht Club,
Metropolitan Club, and sorority
and fraternity chapters

501 (c)(8)

Fraternal beneficiary
societies and associations

Lodge providing for payment of
life, sickness, accident, or other
benefits to members

Independent Order of Odd Fellows,
B'nai B'rith, Loyal Order of Moose,
and Polish Union of America

501 (c)(9)

Voluntary employees' beneficiary
associations (including Federal
employees' voluntary beneficiary
associations formerly covered
under 501 (c)(1 0))

Provides for payment of life,
sickness, accident, or other
benefits to members

IBM Medical and Dental Plan Trust,
U.S. Steel and Camegie Pension
Plan, and National Education
Association Members Insurance
Trust

Figure J
Selected Items for Organizations Tax-Exempt Under Selected Internal Revenue Code Sections,
Reporting Years 1990 and 1991
[Money amounts are In millions of dollars]

Internal
Revenue Code
section

501(c)(4) ..................
501(c)(5) ..................
501(c)(6) ..................
501 (c)(7)
501 ic)(4~
501(c)(9) ..................

Number of
returns

Total
liabilities

Total
assets

Total
revenue

Total
expenses

1990

1991

1990

1991

1990

1991

1990

1991

1990

(1)
22,496
21,353
21,875
15,615
8,771
9,534

(2)
22,813
20,304
22,883
16,112
8,112
9,865

(3)
35,132
13,719
19,320
9,344
29,994
33,011

(4)
37.461
15,224
21,208
10,107
32,975
37,374

(5)
25,200
2,270
11,508
2,956
24,365
11,691

(6)
26,382
2,593
12,534
3,129
27,580
13,272

(7)
17,962
12,352
18,039
6,090
7,230
55,190

(8)
21,353
12,631
19,664
6,401
8,080
56,191

(9)
17,151
11,973
17,694
5,881
6,940
53,999

Excess of revenue
over expenses

1991
1990
(10)
0 1)
20,029
811
12,376
380
18,681
344
6,163
209
7,926
291
54,855 1 1,191

1991
(12)
1,323
256
983
238
154
1,336

NOTE: Detall may not add io lotals because of rounding and proorssing tolerances.
1 31

Charities and Other Tax-Exempt Organizations, 1991

501(c)(9), registering the largest increases of 13 percent
and 14 percent in assets and liabilities, respectively. In
each Code section, with the exception of voluntary emplo yees' beneficiary associations, about 80 percent of the
returns filed represented organizations with assets of less
than $500,000, which was a greater proportion of returns
than the corresponding 68-percent of the nonprofit charitable organizations under section 501(c)(3) (Figure K).

In terms of revenue, voluntary employees' beneficiary
associations reported considerably more revenue for 1991
than that reported by any of those filing under the other
five Code sections (Figure L). The $56.2 billion reported
was an increase of 2 percent from 1990. Most of the
revenue (85 percent) was in the form of program service
revenue, which represented payments for health and
welfare benefits coverage.

Figure K
Returns Filed by Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset
Size, Reporting Year 1991
Asset
size

Total................................................................
_-Und6r $100,000-1.2........................................... ;~ . ....

$100,000 under $500,000 ....................................
$500,000 under $1,000,000 .................................
$1,000,000 under $10,000.000 .............................
$10,000,000 under $50,000,000..........................
$50,ODO,000 or more ............................................

Organizations tax-exempt under Internal Revenue Code section
501 (c)(4)

501 (c)(5)

A-1)

C21

501 (c)(6)

22,813
-13,2-95
5,855
1,543
1,788
249
82

20,304
-IQ 637
6,60
1,397
1,423
130
34

-12,508 6,722
1,593
1,830
187
42

100.0
58.3
25.7
6.8
7.8
1.1
0.4

100
52.4
'0
32.9
6.9
7.0
0.6
0.2

_100*054.7
29.4
7.0
8.0
0.8
0.2

501 (c)(7)

Q
(4)
Number of returns
16,112
-7,886
4,832
1,185
2,109
99
-

501 (c)(8)

501 (c)(9)

(5)

L6)

8,112
2,675
4.002
853
491
55
36

91865
3,798
2,0a,
1,043
2,395.
494
104

-100.0
33.0
49.3
10.5
6.1
0.7
0.4

_100.038.5
20.6
10.6
24.3
5.0
1.1

Percent of total
Total................................................................
1.2

Under $100,000 ...................................................
$100,000 under $500,000
......
$500,000 under $1,000,000
* ....................................
* ..... * *** ... - ...... *
$1,000,000 under $10,000,000 ............................
-$10,000,000 under $50,000,000 ..........................
$50,000,000 or more ............................................

100.0--48.9
30.0
.7.4
13.1
0.6

I Includes returns with zero assets or assets not reported.
2 Estimates should be used with caution because of the small number of sample rejurns on which they are based.
NOTE: Detail may not add to totals because of rounding and processing tolerances.

Figure L
Components of Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue
Code Sections, Reporting Year 1991
[Money amounts are in millions of dollars)
Sources of revenue
Internal Revenue
Code section

Total
revenue

Contributions,
gifts, and
grants

Program
service
revenue

Membership
dues
and
assessments

Income
from
investments'

Other

L21
(3)
t4j
L51
"6
L11
21,353
2,731
13,178
2,187
1,476
1,780
501(c)(4) ...............................................................
12,631
355
2,955
7,T73
816
733
501(c)(5) ...............................................................
8,175
937
1,301
501 (c)(6) ...............................................................
19,664
1,113
8,139
1,`162
3,730
174
1,288
501(c)(7) ...............................................................
6,401
47
8,080
6,906
538
299
238
501 (c)(8) ...............................................................
98
47,753
2,502
1,912
1,483
56,191
2,540
501 (c)(9) ...............................................................
I Includes: 'Income from savings and temporary cash investments,' 'Dividends and interest from securities,' and "Gross rents' from the Form 990;* Investnientincome* from the
Form 990EZ.
NOTE: Detail may not add to totals because Of rounding and processing tolerances.

32

Charities and Other Tax-Exempt Organizations, 1991

The major assets held by the six types of organizations
are shown in Figure 0. (Detailed data on the components
of assets are limited to those organizations that filed the
longer Form 990; the shorter Form 990EZ contains a
condensed balance sheet without the detail.) Investments
in securities were the largest single component of assets
reported by labor, agricultural, and horticultural organizations; business leagues, chambers of commerce, and real
estate boards; fraternal beneficiary associations; and
voluntary employees' beneficiary associations. For social
and recreational clubs, the largest component of assets
was land, buildings, and equipment. For civic leagues and
social welfare organizations, receivables (included in
other assets in Figure 0) represented the largest single
component of assets.

Civic leagues and social welfare organizations, section
501 (c)(4), ranked second in total revenue ($21.4 billion),
an increase of 19 percent from 1990. Three-fifths of this
was derived from program service activities. Business
leagues, chambers of commerce, and real estate boards,
section 501(c)(6), were third in terms of total revenue,
with membership dues and assessments ($8.2 billion) and
program service revenue ($8.1 billion) as the principal
components. Membership dues and assessments were the
principal source of revenue also for labor, agricultural,
and horticultural organizations, section 501(c)5) -- $7.8
billion; and social and recreational clubs, section
501 (c)(7) -- $3.7 billion. For these three types, the organizations with assets of less than $ 10 million accounted for
more than one-half of the total revenue (Figure M).
Civic leagues and social welfare organizations and
voluntary employees' beneficiary associations both
reported asset holdings greater than $37 billion for 1991,
representing increases of 7 percent and 13 percent, respectively, over their 1990 levels. For both of these types of
organizations, the large organizations with assets of
greater than $ 10 million accounted for three-quarters of
the total (Figure N). The other four Code sections also
registered increases in asset totals.

Sections 501(c)(4)-(g) Organizations Filing Form
990EZ
Form 990EZ may be filed by organizations that are exempt under Internal Revenue Code section 501(c) with
annual gross receipts of less than $100,000 and assets
under $250,000. The use of this short form by organizations in Code sections 501(c)(4) through (8) was higher

Figure M

Total Revenue of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset
Size, Reporting Year 1991
(Money amounts are in millions of dollars]
Asset
size

Organizations tax-exempt under Internal Revenue Code section 501(c)(4)

501(c)(5)

501(c)(6)

501(c)(7)

501(c)(8)

501(c)(9)

M

_L2)

L3)

t4)

-U
S

t6I

6,401
630
786
524
3,929
533

8,080
211
577
226
344
235
6,488

56,191
1,679
3,91%
2,274
16,769
13,992
17,511

100.0
2.6
7.1
2.8
4.3
2.9
80.3

100.0
3.0
7.1
4.0
29.8
24.9
31.2

Amount
Total ..................................................................
Under $100,0001,2
.....................................................
$100,000 under $500,000 ......................................
$500,000 under $1,000,000 ...................................
$1,000,000 under $10,000,000..............................
$10,000,000 under $50,000,000 ............................
$50,000,000 or more .............................................

21,353
931
953
1,800
2,714
5,675
9,280

12,631
1,000
2,GW
954
3,236
1,866
3,507

19,664
1,130
2,288
1,353
5,535
4,215
5,143

Total ..................................................................
Under $100,000 .....................................................
$100,000 under $500,000 ......................................
$500,000 under $1,000,000...................................
$1,000,000 under $10,000,000..............................
$10,000,000 under $50,000,000 ............................
$50,000,000 or more .............................................

100.0
4.4
4.5
8.4
12.7
26.6
43.5

100.0
7.9
16.4
7.6
25.6
14.8
27.8

100.0
5.7
11.6
6.9
28.1
21.4
26.2

Percent of total
100.0
9.8
12.3
8.2
61.4
8.3

I Includes returns with zero assets or assets riot reported.
2 Estimates should be used with caution because of the small number of sample returns on which they are based.
NOTE: Detail may not add to totals because of rounding and processing tolerances.

33

Charities and Other Tax-Exempt Organizaii6ns, 1991

Figure N
Total Assets of Organizations Tax-Exempt Under Selected Internal Revenue Code Sections, by Asset
Size, Reporting Year 1991
[Money amounts are in millions of dollars)
Asset'
size

501 (c)(4) '

Organizatons tax-exempt under Internal Revenue Code secti
501(c)(8)
,~: 501(c)(6)
501(c)(7)
501 (C)'(5)

11)

(2) -

(3) *

Total .................................... ................ ...................
Under $1 00,000!~~ .....................................................
$100,000 under $500,000 .........................................
$500.000 under $1,000,000 ..... .................................
$1,ODO,000 under $10,000,000.................................
$10,000,000 under $50,000,000............................. 7..
$50,000,060 or more ....................... :..........................

37,461
406
1,326
1,067
4,931
5.t54
24,077

15,224
450
1,458
1,026
3,448
2,647
6,196

.21,208
.
473
1,539
1,110
4,939
3,673
9,473

Total........................................... * .........................I....

100.0
1.1
3.5
2.8
13.2
15.1
64.3'

100.0
3.0
9.6
6.7
22.6
17.4
40.7

100.0
2.2
7.3
5.2
23.3
,17.3
44.7

-

. 501 (c) (9)

(4).

'(5)

(6)

10,107
282
1,128
820
6,337
1,540

32,975
ill
967
609
1,182
1,171
28,936.

37,374
124

100.0
0.3
2.9
1.8
3.6
3.6
87.8

100.0
0.3
1.4

Amount

726
8,151
10=
17,497

Percent of total $100,000112

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

Under

$100,000 under $500,000............... 7.........................
$500,000 under $1,000,000................................ : .....
$1,000,000 under $10,000,000 ..................................
$10,000,000 under $50,000,000 .................. :-* ....... *
$50,000,000 or more.................................................

100.0
2.8
11.2
8.1
62.7
15.2

Includesreturnswith zero assets or assets not reportedEstimates should be used with caution because of the small number of sample returns on which they are based.
NOTE: Detail may not add to totals because of rounding and processing tolerances.

Figure 0
Components of Total Assets'of Organ izations, by Selected Internal -RevenLie Code Section,
Reporting Year 1991 Percentage ol total
.100%

80%

60%

40%-

20%

37'~.

0%

~ . 601(c)(7)
Internal Revenue Code section
;601(c)(6)

0 Securities - 0 Land, buildings,and equipment,(net)

34

NOTE: Detail may not add to totals because of rounding and processing tolerances.

0 Cash and savings

0.0ther

1.9,
21.8
2~7
46.8

-

Charities and Other Tax-Exempt Organizations, 1991

than by the nonprofit charitable organizations under
section 501(c)(3) (Figure P). The exception was the
voluntary employees' beneficiary associations, in which
there were fewer small organizations.
Figure P
Types of Returns Filed by Organizations
Tax-Exempt Under Selected Internal Revenue
Code Sections, Reporting Year 1991
Internal
Revenue Code
section
501 (C)(4) ....................
501(c)(5) ....................
501 (c)(6) ....................
501 (c)(7) ....................
501(c)(8) ....................
501 (c)(9) ....................

Number
of returns
Total
Form 990EZ
t2)
W
22,813
7,624
6,362
20,304
22,883
5,576
16,112
3,891
8,112
1,786
9,865
786

Forms 990EZ
as a percentage
Of total
(3)
33.4
31.3
24.4
24.1
22.0
&0

Table 4 presents detailed data on Form 990EZ filers, by
Code section. For these filers, cash, savings, and investments were the largest component of assets reported by
organizations reporting under five of the six Code sections. The exception was social and recreational clubs
which reported land and buildings as the largest category
of assets (50 percent). Membership dues and assessments
were the principal source of revenue for five types of
organizations, with that one source representing at least
one-third of total revenue. The exception was the voluntary employees' beneficiary associations for which program service revenue was the primary source of revenue.
Summary
For 1991, nonprofit charitable organizations tax-exempt
under section 501(c)(3) reported revenue and assets of
$491.1 billion and $777.5 billion, respectively [6]. These
totals represented increases of 13 percent over 1990. The
number of returns filed by these organizations was
149,544, which included both the longer Form 990 and
the shorter Form 990EZ. This latter form accounted for
one-fifth of the total number of returns filed.
Program service revenue, the fees received for the
programs conducted in support of the purposes for which
the tax exemptions under section 501 (c)(3) were granted,
was $344.4 billion. It represented 70 percent of total
revenue. Contributions, gifts, and grants increased by 3
percent to $87.5 billion. This source of revenue accounted for more than one-half of the revenue for organizations with asset holdings of less than $1 million but for

a much smaller share for larger organizations. Expenses
rose by 12 percent to $458.7 billion; of that amount, 86
percent was in support of the organizations' programs.
Organizations exempt under Internal Revenue Code
sections 501(c)(4) through (9) are diverse in both their
purposes and financial characteristics. Three types of
organizations -- civic leagues and social welfare organizations, section 501 (c)(4); labor, agricultural, and horticultural organizations, section 501(c)(5); and business
leagues, chambers of commerce, and real estate boards,
section 501(c)(6) -- each filed more than 20,000 Forms
990 and 990EZ. In terms of assets, civic leagues and
social welfare organizations and voluntary employees'
beneficiary associations (section 501(c)(9)) reported
assets greater than $37 billion for 199 1. All six of these
types of organizations reported increases in both asset
and revenue totals. Membership dues and assessments
were the principal source of revenue for organizations in
five of the six organizational types; program service
revenue was the principal source for voluntary employees'
beneficiary associations in the form of payments for
health and welfare benefits.

Dab Sounm and UmNations
The statistics in this article are based on a sample of the
1991 Forms 990, Return of Organization Exemptfrom
Income Tax, and Forms 990EZ, Short Form Return of
Organization Exemptfrom Income Tax. Organizations
used the 1991 Form 990 when their accounting periods
ended during the time period December 31, 1991, through
November 30, 1992. These returns comprise the data for
Reporting Year 1991 shown in this article. The sample did
not include private foundations, which were required to
file on a separate return form. Most churches and other
religious organizations were also excluded from the
sample because they were not required to file a Form 990
or a Form 990EZ. However, as shown in Figure G, some
of these organizations filed returns voluntarily. The
sample included only those returns with receipts of more
than $25,000, the filing threshold. The sample design was
split into two parts: the first part included returns of
organizations exempt under section 501 (c)(3), and the
second part included organizations exempt under sections
501(c)(4) through (9). Returns of organizations exempt
under other sections were not included in the study. The
data presented were obtained from returns as originally
filed. In most cases, changes made to the original return
as a result of either administrative processing or taxpayer
amendment were not incorporated into the data base.
Each part of the sample was classified into sample strata
based on size of total assets, with each stratum sampled at

35

Charities and Other Tax-Exempt Organizations-, 1991

a different rate. For section 501(c)(3) organizations, a
sample of 10,811 returns was'selected from a population
of 152,119. All returns with assets of $10 million or more
were included. Sampling rates ranged.from 0.8 percent
for small asset classes to 100 percent for organizations
with assets of $ 10 million or niore. For organizations
filing under sections 501(cy(4) through (9), a sample of
9,438 returns was selected from a population of 101,21 1.
Sampling rates ranged from 1.5 percent for the small asset
classes to 100 percent for organizations with assets of
$2,500,000 or more. The populations for these organizations included some returns of terminated organizations,
returns of inactive organizations, duplicate returns, and
returns of organizations filed priouto 1991. These returns
were not included in the samples, nor in ~the estimated
population counts.
. . %
on
samples,
they
are
subject
Because the data are based
order
to
use
these
statistics
properly,
to sampling error. - In
the magnitude of the sampling error, measured by the
coefficient of variation (CV) should be taken into account.
Figure Q shows CV's for- selected financial data. A
discussion of the methods for evaluating the nonsampling
error can be found in the general Appendix of this issue.

Ades-andliskmnces[1] Data for previous years were published inInternal
Revenue Service, Statistics of Income, Compendium
of Studies.of Tax-Exempt Organizations, 1974-1987,
and Compendium of Studies of Tax-Exempt Organizations, 1986-1992, Volume 2. See also "Charities and
Other Tax-Exempt Organizations, 1990," Statistics of
Income Bulletin, Fall 1994, Volume 14, Number 2;
and Hilgert, Cecelia, and Arnsberger, Paul, "Charities
and Other Tax-Exempt Organizations, 1989,"
Statistics of Income Bulletin, Winter 1993-1994,
Volume 13, Number 3.

[2] Data presented in this article are from .1991 Forms 990
and 990EZ. Organizations used the 1991 Form 990
when their accounting periods ended during,the time
period of December 31, 1991, through November 30,
1992. The total number of nonprofit charitable
organizations, including those not required to file
Form 990 or Form 990EZ, was obtained from the
Internal Revenue Service Exempt Organizations
Business Master File, asreported in Monthly Exempt
Organizations Statistical Summary, and does not
include private foundations filing Form 990-PF,
Return of Private Foundation.
[3] Public disclosure of exempt organization data is
allowed under Internal Revenue Code section
6104(b).
[4] Some data in this section are from unpublished
Statistics of Income tabulations.
[51 For information on private foundations, see "Private - - -Foundations-and-Charitable Trusts, 199 I,'_'Statistics - - - - of Inco-me Bulletin, Winter 1994-1995, Volume 14,
Number 3; and Meckstroth, Alicia, "Private Foundations and Charitable Trusts, 1990," Statistics of
Income Bulletin, Winter 1993-1994, Volume 13,

[61 For information on the unrelated business income tax
returns of tax-exempt organizations, see Riley,
Margaret, "Unrelated Business Income Tax Returns,
1991," Statistics of Income Bulletin, Spring 1995,
Volume 14, Number 4; and Harte, James M,, and
Hilgert, Cecelia H., "Enriching One Sample While
Improving Another: Linking Differently Stratified
Samples of Documents Filed by Exempt Organizations," Statistics of Income: Turning Administrative
Systems Into Information Systems--1993.'

Figure Q
Coefficients of Variation for Selected Items, by Selected Internal Revenue Code Section, Reporting
Year 1991
Internal Revenue Code section -

Item

501 (c)(3)

501 (c)(4)

.501 (c)(5)

M

t2)

(3)

501 (c)(6)
~ M

501 (c)j7)

501 (c)(8)

501 (c)(9)

M

t6l

-M

2.87
2.86
1.55
2.35

4.30
4.26
4.38
4.88

3.77
3.85
1.01
1.29.

Percentages
Total revenue......................................
Total expenses....................................
Total assets.........................................
Total liabilities......................................

36

0.64
0.68
1 .00
1.99

1.63
1.68
2.46
3.25

2.48
3.05
1.66
3.62

1.98
2.07
1.96
3.92

Charities and Other Tax-Exempt Organizations, 1991

Table 1.-Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income
Statement and Balance Sheet Items, by Asset Size
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Asset size
Item

Total
Under
S100.000

Number of returns............................................................
Total assets ...............................................................................
Cash:
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 employees:
Number of returns ...............................................................
Amount..............................................................................
Other notes and loans receivable:
Number of returns...............................................................
Amount..............................................................................
Inventories for sale or use:
Number of returns...............................................................
Amount..............................................................................
Prepaid expenses and deterred charges:
Number of returns...............................................................
Amount ..............................................................................
Investments in securities:
Number of returns ...............................................................
Amount ...............................................................................
Investments in land, buildings, and equipment minus
accumulated depreciation:
Number of returns ...............................................................
Amount ...............................................................................
Other investments:
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:
Number of returns..............................................................
Amount ..............................................................................
Grants payable:
Number of returns..............................................................
Amount ..............................................................................
Support and revenue designated for future periods:
Number of returns ...............................................................
Amount..............................................................................
Loans 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..............................................................................
Footnotes at end of table.

$100,OOD
under 2
500.000

$500,000
under
S1.000.000

$1,000,000
under
$10.000.000

$10,000,000
under
S50.000.000

$50,000,000
or
more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

118,805
776,119,819

35,362
1,298,840

34,967
8,801,024

14,401
10,169,345

26,420
80,926,710

5,258
115,369,S99

2,397
559,554,3W

92,383
14,114.448

27,219
341,604

27,831
1,209,265

11,067
724,758

20,555
3,027,049

3,977
2,752,312

1,734
6,059,460

82,233
60,969,958

19,432
442,817

26,573
2,616,215

10,530
2,128,769

19,938
10,902,741

3,936
10,179,697

1,823
34,699,719

56,816
57.050,453

10,634
93,332

13,744
545,537

8,246
658,848

17.671
5,385,763

4,330
9,129,100

2.191
41,237,874

7,744
6.548,252

SDO
10,048

1,281
94,549

789
104,263

3,557
1,791,976

970
2,297,797

348
2,249,620

12,845
4,248,611

2,971
35,962

3,225
256,885

2,110
160,326

3,489
1,227,883

630
742,476

421
1,825.079

3,053
612,305

914
4.810

912
4,477

263
1,448

590
67,973

215
45,612

159
487,985

14,814
20,070,675

1,028
5,165

3,134
203,246

2,235
303,421

5,104
1,800,434

2,073
3,069,875

1,240
14,688,534

24,211
5,309.472

3,200
36,684

6,173
209,972

2,827
70,095

7,302
691,917

2,913
1,082,688

1,798
3.218,116

51,962
7,007,829

8,342
18,095

13,605
114,710

6,968
102,300

16,811
785,583

4,141
1,325,129

2,094
4.662,011

25,580
252,923,503

1,028
16,656

5,674
617,432

2,958
821,305

10,964
14,759,215

3,285
29,025,279

1,670
207,683,616

19,021
18,859,511

5,508
83,325

5,193
454,777

2,389
868,419

4,328
4,253.359

1,042
3,215,210

561
9,9114.421

10,148
66.396,023

571
2,267

1,327
113,368

1,052
210,355

4,263
2,540,924

1,739
5,414,781

1,195
58,114,328

71,802
216,324,719

13,193
185,781

21,792
2.090,160

10,136
3,560,721

20,052
30,435,314

4,442
40,813,566

2,187
139,239,176

41,300
45,684,058
365,378,715

5,599
22,307
595,614

9,469
270,428
2,472,699

6,500
454,308
3,508,030

14,022
3.256,578
32,898,363

3,713
6,276,076
47,380,166

1.996
35,4D4,360
278,523,843

82,383
63,826,331

19,661
208,624

22,502
829,229

10,744
780,385

22,281
6.260,000

4,858
10,217,400

2,337
45,530.693

4,701
3,421.531

914
12,142

892
59,329

723
112,475

1,657
669,452

367
1,003,687

147
1,564,447

21,282
11,920.773

3.771
63,686

5,100
294,352

2,695
193,955

7,696
3,445,500

1,489
3.967,059

530
3,956,221

4,656
520,877

2,857
91,616

869
37,347

329
9,370

525
68,387

59
78,269

18
235,889

42,702
148,947,271

6,063
149,529

10,797
973,527

6.663
1,970,755

13,895
18,727,178

3,3T7
24,575,036

1,908
102,551,246

36~8811
136,741,934

6,742
70,016

7,410
278,915

5,359
441,093

12,428
3,727,845

3,186
7,538,715

1,755
124,685,348

37

Charities and Other Tax-Exempt Organizations, 1991

Table 1.-Form 990 Returns of Nonprofit Charitable'Siaction 501(c)(3) Organizations: Selected Income
Statement and Balance Sheet Items, by Asset Size--Continued
[AD figures are estimates based on samples-money amounts are In thousands of dollars)
Asset size
Item

(1)
Total fund balance or not worth:
118.195
Number of returns............................... . ...............................
Amount ............................ .................................................... 410,741,110
Total revenue:
*
118.804
Number of return& ...................................................... ........
Amount ................................................................................ 489,694,667
Total contributions received:
99,860
Number of returns................................... ..........................
86,776.075
Amount................... a...................... ;...................................
Contributions received from direct public support:
9D,207
Number of returns..........................................................
Amount....................................................... ..................
Contributions received from indirect public support:
26,099
Number of returns ..........................................................
7.717,705
Amount ..............................................
Government grants:
Number of returns .................................. .......... .............
39,4~4
38,775,424
Amount ............. : ...........................:................................
Program service revenue: .
72,270
Number of returns.......................... ...................................
Amount.......................................... :.................................
344,080,530
Membership dues and assessments:
25,911
Number of returns ................................. .............................
5,051,385
,Amount..............................................................................
Interest on savings and temporary cash investments:
94,771,
-Number of returns .............................................................. . 6.162.497
Amount ..............................................................................
Dividends and interest from securities:
23,024.
Number of returns ..............................................................
13,997.664
Amount ..............................................................................
Net rental income (loss):
Number of returns................................. ............................
1,061,884
Amount ..............................................................................
Gross rents:
17,877
Number of returns ............................... ;..........................
2,522,T76
Amount ..........................................................................
Rental expenses:
6,881
Number of returns ..........................................................
1,460,893
Amount ........................................................................
Other investment income:
4,628
Number of returns .....................................
3,197,371
Amount................................................................. ............
Total gain (loss) from sales of assets:
22.153
Number of returns ..............................................................
10.597,M
Amount ..............................................................................
Gain (loss). sales of securities:
12,518
Number of returns.................................
9,138,342
Amount............................................. ................ : .............
Gross amount from sales:
Number of returns......................................................
12,389
179.070,702
Amount.................................................................... :_
Cost or other basis and sales expense:
Number of returns......................................................
10,900
Amount ......................................................................
169,932,361
Gain (loss), sales of other assets:
11,897
Number of returns..........................................................
1,458.892
Amount..........................................................................
Gross amount from sales:
10,429
Number of returns ......................................................
5.166,997
Amount ......................................................................
Cost or other basis and sales expense:
8,349
Number of returns .................................. : ...................
3,710.105
Amount.......... ...........................................................
Footnotes at and of table.

38

$10,000,000
SW.000.ODO
under

1 000.000

$1,000,000
under
0.000.000

$50,000,000
or
more

E3)

04

L51

R

(7)

34,790
703,228

34,967
6,328,322

14,401
6,661,31S

25,401
48,020~W

5,245
67,989,434

2,391
21111,030,458

35~=
054,055

34,957
13,102,742

14,401
11,021,697

26,M
65,118,635,

5,258
7%=,474

2,396
314,561,064

29,648
3,483,284

30,095
6,597,661

12,363
5,213,584

21,377
.23,964,188

4,318
14=.588

2,058
33.213,T70

26,106
1,522,730

27,=
2,680.794

11,311
2,563,462

19,645
9.645,213

4,019
8,654,539

1,843
15,216,216

7,679
482.050

7,777
735.584

3,316
401,886

5,721
1.750.623

966
1,656,263

640
2,691,298

12,005
1,478,511

11,687
3,181,282

4,696
2.248,235

8,434
12,568,353

1,611
3.992.787

990
15,306,256

18,747
2,259,908

19,461
5.326,574

.9,113
4.814,828

18.616
34,762,787

4,212
57.652,553

.2.121
239,263,881

9,256
297,095

9.056
324,445

2,630
219,629

4,236
1,301,038

542
989,625

192
1,919.554

24,369
37,306

--29,273
177,469

1-21.449
158.152

- 22,615_
980,306

4,143
1,071,902

922
3,737,362

1,257
3,866

6,131
60,034

2,915
63,660

8,447
864,140

2,790
1,762,3D9

1.484
11243,755

1,600
13,927

4.254
42.745

2,630
57.158

6,256
247.633

1,839
182.232

1,178
518,190

1,600
24,952

4,392
99,096

2,652
83,741

6,217
645,616

1,840
401,975

1,176
1,267,396

457
11,025

1.624
56,351

614
26,583

2,680
397,983

866
219,744

640
749,206

343
413

664
13,882

526
1,117

1,777
142,244

742
210,191

576
2,829,523

1.600
7,609

4.072
12,484

2,761
111,069

8,9D4
449,209

3,045
956,197

1.77i
9,060,667

343
-70

1,922
9,734

1,052
6,250

6,104
369,322

2,048
859,035

1,049
7,894.070

229
43,497

2,036
137,559

986
549,093

6,092
4,007,348

2,013
10,534,334

1,034
163,798,871

343
43,567

1,624
127,825

986
542,845

5,432
3,638,026

1.700
9,675.298

815
155.904,801

1,371
7,679

2.150
2,751

1,841
104.819

3,771
79,886

1,592
97,161

1.172
1,166,597

1,143
16.313

2.013
72,585

1,709
193,855

3.168
225.780

1,360
583,675

1,036
4,076,789

1,028
8,634

1.395
69,834

1,118
89,036

2,666
145,894

1,196
486,513

~946
2.910,193~

Total
Under
$100.000

$100.000
under 2
$500.000

t2)

$6W'000
.. .under

Charities and Other Tax-Exempt Organizations, 1991

Table l.--Form 990 Returns of Nonprofit Charitable Section 501(c)(3) Organizations: Selected Income
Statement and Balance Sheet Items, by Asset Size--Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars]

Asset size
Item

Total

(1)
Total revenue (continued):
Net income (loss), fundraising:
Number of returns ..............................................................
28.148
Amount..............................................................................
1,442,424
Gross revenue:
Number of returns..........................................................
28,543
Amount ..........................................................................
3,040,483
Direct expenses:
Number of returns..........................................................
24,191
Amount ..........................................................................
1,598,061
Gross profit (loss), sales of Inventory:
Number of returns..............................................................
15,840
Amount ..............................................................................
2,884,751
Gross sales minus returns and allowances:
Number of returns ..........................................................
15,894
Amount ..........................................................................
6,538,512
Cost of goods sold:
Number of returns ..........................................................
14,344
Amount .........................................................................
3,653,763
Other revenue:
Number of returns ..............................................................
45,085
Amount .............................................................................. 14,442,842
Total expenses:
Number of returns ................................................................
118,270
Amount ................................................................................ 457,403,966
Program services:
Number of returns..............................................................
114,134
Amount.............................................................................. 394,805,045
Management and general:
Number of returns..............................................................
98,524
Amount .............................................................................. 57,538,750
Fundraising:
Number of returns..............................................................
34,354
Amount
I ....................................................................
3,992,880
Payments to affiliates:
Number of returns..............................................................
4.475
Amount..............................................................................
1,067,280
Excess (deficit) of revenue over expenses:
Number of returns ............................................................
118,116
Amount .............................................................................
32~M,708

1

Under 1.2
$100.000

$100,000
under
S500.000 2

$500,000
,. under
000.000

$1,000,000
0.000.
under
000

$10,000,000
under
SW.000.000

$50,000,000
or
more

(2)

(3)

(4)

(5)

(6)

(7)

10,764
278,708

9,056
236,413

3,059
153,586

4,429
519.231

606
153,247

234
101,239

10,764
825,449

9,307
534,412

3,059
280.680

4,500
862,045

654
317,274

258
220,622

9,370
546,741

7,455
298,002

2,731
127,094

3.813
342,814

582
164,027

241
119,383

3,657
102,820

5,362
136,669

1,906
140,737

3,892
602,412

659
548,005

374
1,354,108

3.657
197,414

5,466
411,664

1,841
333,105

3,898
1,528.257

657
1.361.377

375
2.706,694

3,314
94,594

4,826
274,994

1,841
192,370

3.389
925,846

617
813,373

358
1,352,587

9,027
69,117

13,106
174,361

5,863
88.276

12,022
1.285,447

3.293
1,506.625

1,774
11,319.016

35~=
6,452,979

34,715
12,452,119

14,401
10,156,M

25,155
61 AW,902

5,242
74AM,153

2,394
292,516,042

33,990
5,276,157

33.686
10,320,466

13,678
8,464,034

25,341
51,425.917

5,097
61,978,381

2,342
257,340,090

27,249
1,032,438

29,180
1,914,351

12,143
1,505,910

23,000
8,896,952

4,757
11.158,840

2,195
33,030,260

8,479
129,889

9.103
187,489

5,222
177,041

8.602
970,829

2.014
967.582

934
1,560,051

686
14,488

1,692
29,810

526
9.785

1,258
109,204

202
318,351

'I'll
585,641

35,019
101,070

1

34AM
650,636

1

14,335
864,926

1

25-)W
3,715,733,

1

5,232
4,913,320

1

Z397
22~M,022

I Includes returns with zero assets or assets not reported. Estimates in this column should be used with caution because of the small number of sample returns on which they are based.
2 Includes organizations vAth end-of-year total assets less than $250,OOD and gross receipts less than $100.000 not filing a Form 990EZ.
NOTES: Nonprofit charitable organizations exclude private foundations and most religious organizations. Detail may not add to totals because of rounding and processing tolerances.

39

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
.501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section
[AD figures are estimates based on sarriples--money amounts are in tho

ands of dollars]
Organizations tsx-exempt under Internal Revenue Code section-

Item

501(c)(4)

501(c)(5)

501(c)(6)

501 (c)(7)

501(c)(8)

501(c)(9)

L31

U4

L5)

L6)

M

17,307
21,000,472

12,221
9,873,4T7

6,326

9,079

32,859,740

37,349.=

0)

U2

118,805

15,189

Total --set ................................................................................ 776,119,819
Cash:
92,383
Number of returns ................................................................
14.114.448
Amount .................................................................................
Savings and temporarv cash investments:
62.233
Number of returns ................................................................
60,969,958
Amount.................................................................................
Accounts receivable (net):
56,816
Number of returns.................................................................
Amount.................................................................................
57.050.453
Pledges receivable (not):
7,744
Number of returns................................................................
Amount.................................................................................
6,548.252
Grants receivable:
12.845
Number of returns.................................................................
Amount.................................................................................
4,248.611
directors,
trustees,
and
Receivables due from officers,
kev emplovees:
_-Number.of returns............................. _ ................................
3.053
612,305
Amount .................................................................................
Other notes and loans receivable:
14,814
Number of returns ................................................................
Amount .................................................................................
20.070,675
Inventories for sale or use:
24,211
Number of returns ................................................................
5,309.472
Amount................................................................................
Prepaidexpenses anddeferred charges:_
51.962
Number of returns ................................................................
7.007.829
Amount................................................................................
Investments in securities:
25,580
Number of returns................................................................
252,923,503
Amount.....................
Investments in land, btAi~-'~s*,**a"n-d e'q""u' Ip*'m
'* *e"n**t Win"u*s ..........
accumulated depreciation:
19,021
Number of returns................................................... I..............
Arnount............................................................... : .................
18.859.511
Other Investments:
10.148
Number of returns................................................................
66.396.023
Amount.................................................................................
Land, bijildings, and equipment minus accumulated
depredation:
71,802
Number of returns .................................:..............................
Amount................................................................................. 216.324.719
Other assets:
41,300
Number of returns .................................................................
Amount .................................................................................
45.694,058
365,378,715
Total Itablittles .............................................................................
Accounts Pavable:
82,383
Number of returns .................................................................
63.826.331
Amount .................................................................................
Grants pavable:
4,701
Number of returns ................................................................
Amount .................................................................................
3.421.531
Support and revenue designated for future periods:
21.282
Number of returns ................................................................
11.920.773
Amount.................................................................................
Loans from officers, directDrs, trustees. and keV emplovees:
4.656
Number of returns.................................................................
520,877
Amount.................................................................................
Wrtgages and other notes pavable:
.
.
42.702
Number of returns................................................................
148.947.271
Amount.................................................................................
Other liabilities:
36,881
Number of returns.................................................................
Amount................................................................................. 136.741.934

37,127=

13,962
14,907ASS

11,855
1.193.144

11.481
889.676

13.640
859.523

10289
373,670

5.485
223.235

4.880
912.331

10.903
5,032,139

10.165
3,643,860

142W
5,522,247

8,772
870.791

4.183
775,579

6.450
9,124,449

3.399
2,153.679

4.002
508.569

6,873
1.917.2D8

5,431
655.942

1.190
53.515

4.433
3,412.519

69
85,434

66
13,858

152
128,587

122
4,701

73
2.680

44
14.472

245
8D.402

3D
2.928

188
46.147

8
418

18'
1,799

113
49,198

-163-58,574

135
5,887

381
5,997

107
1,922

638
7.103.327

956
3DO.473

1,350
375.481

491
96.673

352
808,174

232
83.958

2,561
112.604

888
17.246

1,922
130232

5,679
120,074

3,704
33.272

54
10.801

3.310
211,009

2.640
97,499

6,118
309.405

4.712110.046

1.089
12.829

-2.214
127.798

1.449
8,463,010

2.131
5,551,460

2.414
7,258,636

837
262,550

1.765
16,528.888

2.415
18,796.994

2,748
1.857,860

2.142
359.489

2.493
348.563

2,084
914.243

810
505,690

181
50.595

578
2.672.536

1.073
852.886

1.431
813.603

295
69.857

340
4.410.910

638
2.181,184

6,210
4.443,284

8,187
2,289,929

8,264
2.371.783

7,235
6.169.551

4.158
1.337.268

1,303
727.732

3,364
3.660.314
26=,014

3.564
373.729
Z562,537

4,255
913,060
12,524,122

3,014
223.038
3,098,461

2,166
8.165,700
27~M,535

2,356
1.843,377
13=,132

5,847
5.121.353

6.803
930,059

10,032
1.693.957

6,874
593.314

4.032
241,871

5,018
5.329.254

408
92,813

24
4.134

106
36.787

98
24.387

53
26.829

41
46.442

822
495.393

455
106.327

2.810
917.389

956
111.703

624
39.309

292
229.801

101
13.162

29
3,965

124
2.147

81
18,862

-

-

3,801
10,992,585

2.115
747.470

2,801
1,356,539

4.648
1.812,642

2.207
210,382

162
204,773

2,989
9.636.706

3,287
770,582

5,435
8,517.302

3.732
537,556

2,354
27,055.144

2,818
7.461.861

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

Footnotes at end of table.

40

501 (c)(3)

48__
193

51
13.926-1-

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
501(c)(3)-(9): Selected Income Statement and Balance Sheet Items, by Code Section-Continued
[Ali figures are estimates based on sarnples-money amounts are in thousands of dollars]
Organizations tax-exempt under Internal Revenue Code sectionItem

Total fund balance
of
or not worth:
N mber
returns..................................................................
Amount....................................................................................
ul
Total revenue:
Number of returns..................................................................
Amount....................................................................................
Total contributions received:
Number of returns................................................................
Amount.................................................................................
Contributions received from direct public support:
Number of returns............................................................
Amount .............................................................................
Contributions received from indirect public support:
Number of returns .............................................................
Amount .............................................................................
Government grants:
Number of returns ............................................................
Amount .............................................................................
Program service revenue:
Number of returns................................................................
Amount .................................................................................
Membership dues and assessments:
Number of returns................................................................
Amount .................................................................................
Interest on savings and temporary cash investments:
Number of returns .........................................
....
Amount .................................................................................
......................*
Dividends and interest from securities:
Number of returns ................................................................
Amount .................................................................................
Net rental income (loss):
Number of returns ................................................................
Amount ................................................................................
Gross rents:
Number of returns ............................................................
Amount............................................................................
Rental expenses:
Number of returns ............................................................
Amount............................................................................
Other investment income:
Number of returns ................................................................
Amount .................................................................................
Total gain (loss) from sales of assets:
Number of returns ................................................................
Amount.................................................................................
Gain (loss), sales of securities:
Number of returns ............................................................
Amount.............................................................................
Gross amount from sales:
Number of returns........................................................
Amount.........................................................................
Cost or other basis and sales expense:
Number of returns........................................................
Amount.........................................................................
Gain (loss), sales of other assets:
Number of returns ............................................................
Amount.............................................................................
Gross amount from sales:
Number of returns........................................................
Amount.........................................................................
Cost or other basis and sales expense:
Number of returns........................................................
Amount..................
............
Footnotes at end of table.

501(c)(3)1

501(c)(4)

5011(c)(5)

501(c)(6)

501(c)(7)

501 (c)(8)

501 (c)(9)

(1

(2)

(3)

(4)

(5)

(6)

(7)

118,195
410,741,110

14,912
10,775,312

l3A85
12,344,954

17~M
8,476,365

12.158
6,775,015

6,325
5,286,203

8,308
24,077,201

118,804
489,694.667

15,189
21,073,413

13,962
12,$09,877

17,307
19,401.429

12,221
6,220,963

6,326
8,011,117

9,079
56,142,160

99.860
86.778,075

7.583
2,690,288

1.797
348,925

3,751
1.081,699

2,159
39~M

3.578
88.077

357
2,530.3D4

90,207
40.282.952

6,621
1.872.865

1,478
132.610

2,622
423.085

1,952
25.429

3,414
58.614

257
2.301.264

26.099
7,717,705

1,246
169.737

161
66.343

646
97.370

418
13.160

305
28.598

15
112.647

39.424
38,775,424

2.385
647.693

446
149,973

1,075
561.243

8
708

3
864

93
116.393

72.270
344,080.530

6.079
13,129.189

3.977
2,931,723

11.181
8,059,653

7.111
1,127,379

2.835
6,893,759

7.647
47.726,945

25.911
5,051,3a5

8.831
2.088,500

12.624
7,517,393

15,819
8,052,943

10,713
3,628.559

5.959
513,677

1,000
2,492,664

94,771
6.162.497

12,733
474.401

12,890
430.348

15,943
504,119

10,599
64.009

5,339
64.676

7,340
785,922

23,024
13,997,664

1,529
648.039

1,610
255.933

1,869
329.067

723
15,952

982
175.161

2,059
1.106.852

17,757
1.061.884

2,687
205.898

3,074
30.435

1.887
20,143

2,711
37,124

1,694
23.482

108
1.231

17.8T7
2.522.776

2.689
341,953

3.132
118,106

1.960
94,601

2.777
87,273

1.694
55,485

ill
18,568

6.881
1,460,893

1.302
136,055

1.291
87,671

978
74,458

1,434
50,149

670
32,002

66
17,337

4.628
3,197.371

405
183,974

423
25.791

507
26.583

264
5.334

93
5.304

699
118.985

22.153
10.597.235

1,061
137.500

1.430
69.181

1.701
104.328

998
12.526

581
-93,891

1,606
408.836

12,518
9.138.342

348
124,931

488
55.947

529
92,325

227
2.450

333
18.956

1.528
404.247

12,389
179.070.702

351
11.810,829

570
3.785.250

529
3.884.188

228
51.420

331
347.040

1.695
41.771.722

10,900
169,932.361

325
11,685,898

527
3,729,303

506
3.791,863

199
48,970

299
328.084

1,657
41.367,475

11.897
1.458.892

T78
12.569

1.033
13233

1.265
12.003

789
10.076

265
-112.847

141
4.589

10.429
5.168.997

751
205,175

1,043
47.333

1.106
85.578

766
23.524

270
24.843

143
642,380

8.349
1710-l(A

1

415
192606

1

657
34098

1

957
73575

1

463
13,448

1

149
137,690

1

103
637,791

41

Charities and Other Tax-Exempt Organizations, 1991

Table 2.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections,
5011(c)(3)-(9): Selected Income Statement and. Balance Sheet Items, by Code Section--Continued,,
[All figures are estimates based on samples-money amounts are in thousands of dollanq
Organizations tax-exempt under Internal Revenue Code sectionttern

Total Revenue (continued):
Not income (loss), fundralsing:
Number of returns .................................... :......................
Amount ................................................................................. 1
Gross revenue:
Number of returns ..............................................................
Amount .............................................................................
Direct expenses:
Number of returns .............................................................
Amount .............................................................................
Gross profit (loss), sales of inventories:
Number of returns................................................................
Amount.......... ......................................................................
Gross sales minus returns and allowances:
Number of returns
:................. : ... : ......................
Amount........................................................... .................
Cost of goods sold:
Number of returns.............................................................
................
Amount...................................................
Other revenue'
Number of returns....................: ............................................
- -Amount....................................
............................................
Total expenses:
Number of returns...................................................................
Amount............................ .....................................................
Pmqram services:
Number of returns ................................................................
Amount .................................................................................
Management and general:
....... ............ .........
- Number of returns ...................... .....
Amount ........................... ......................................................
Fundraisinq:
Number of returns ................................................................
Amount .................................................................................
Pavments to affiliates:
Number of returns .................................................................
Amount .................................................................................
.
Excess (deficit) of revenue over expenses:

501(c)(3)1

501 (c)(4)

501(c)(5)

501(c)(6)

501(c)(7)

501 (c)(8)

501(c)(9)

11)

12)

U
3

L4)

t5)

(6)

0

28.148
1,442,424

5.690
161,141

739
23.157

2.565
89,672

1.379
25,862

2,171
118,020

72
2,712

28.543
3.040.483

5.695
800.377

805
95,529

2,569
262.666

1.380
76,021

2,171
311.263

72
7.056

24.191
1.598,061

5,383
639.230

669
72.372

2,345
172,994

1,234
50.159

1,7115
193.244

72
4,344

15,840
2.884.751

2,948
229,091

1.140
27,602

1,571
92.799

5,704
1,084,528

2,415
150.938

32
4.617

15.894
6.538,612

2,948
754.103

1.204
53.817

1.584
259.805

5.695
2,297,382

2.402
379.179

33
M.549

14.344
3.653.763

2,745
625.013

1.021
26216

1.304
167,006

5.574
1.212.853

2.346
228.241

32
65.932

5,086
4,125,383-

6.893
649,384-

8.155
1,040,423-

4.416
180,392-

2.072
-71,909--

1.686
_90.092-

45,085

.
118,270
467,493,966

14,717
19,772,362

114.134
394,805,045

13,525
16,958.9W

98.524
57,538.750

- -10.9W 2.597,697

34,354
3.992.880

1.989

167.627

4,475
1.067.280.

1,896
48,042

118,116
14,959
Number of returns ................................
1,301,051
Amount ........................................................... ...................
32-NA.708
'Excludes private foundations and most religious organizations.
2 Not required to be reported.
NOTE: Detail may not add to totals because of rounding and processing tolerances.

42

13,869
12,068,121

1

17~M
18,429,089

12,170
5,990,537

6,298
7,856,1961

9,045
.54,811,142

(2)
(2)

(2)

(2)

(2)

(2)

(2)

(2)

(2)

.(2)

(2)

(2)

(2)

(2)

(2)

(2)

7,776
1.317.610

1,138
287,873

13,885
241.756

17~m
972,337

12,147
230,425

2,124
31.722-

58
4.847

6,326
1154ASS

8,304
1.331.018

Charities and Other Tax-Exempt Organizations, 1991

Table 3.-Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections
501(c)(3)-(9): Total Functional Expenditures, by Code Section
[All figures are estimates based on samples-money amounts are In thousands of dollars]
Organizations tax-exempt under Internal Revenue Code section-

ktem
501 (c)(3)

501(c)(4)

ti)

t2)

118,805
Number of returns........................................
15,189
Total tunctional expenditures:
118,089
Number of returns...........................................
14,717
456,271,971
AmounL ............................................................
19,724,313
Grants and allocations:
31,109
Number of returns ..........................................
4,224
21,935,961
Amount ..........................................................
1,519,011
Specific assistance to individuals:
10,654
Number of returns ..........................................
1,079
25,881,285
Amount ..........................................................
733,178
Benefits paid to or for members:
3,741
Number of returns .........................................
1,343
2,368,086
Amount ..........................................................
6,322,444
Compensation of officers or directors:
36.003
Number of returns ..........................................
2,910
4,032,738
Amount..........................................................
141,553
Other salaries and wages:
85,894
Number of returns ..........................................
6,140
157,114,683
Amount ..........................................................
1,926,382
Pension plan contributions:
23,348
Number of returns ..........................................
965
4,498,950
Amount..........................................................
86,117
Other employee benefits:
57.967
Number of returns ..........................................
2.386
18,726,922
Amount..........................................................
281,801
Payroll taxes:
76,485
Number of returns ..........................................
5,271
10,740,449
Amount ..........................................................
143,423
Accounting few:
78,021
Number of returns ..........................................
8,224
967,535
Amount..........................................................
41,168
Legal fees:
33.393
Number of returns .........................................
3,016
1,119.438
Amount ..........................................................
64,538
supplies:
95,358
Number of returns ..........................................
11,156
36,427,672
Amount ..........................................................
206,982
Telephone:
85,122
Number of returns ..........................................
8,160
2.182,843
Amount ..........................................................
74,354
Postage and shipping:
72,730
Number of returns .........................................
7,728
1,982,540
Amount ..........................................................
205,352
Occupancy:
83,778
8,956
Number of returns ..........................................
11,865,763
Amount ..........................................................
406.326
Equipment rental and maintenance:
63,952
Number of returns ..........................................
6,173
5.866,504
Amount..........................................................
124,518
Printing and publications:
73,903
Number of returns ..........................................
6,817
4,553,627
Amount..........................................................
273,495
Travel:
69.221
Number of returns..........................................
3.856
3,273.794
Amount..........................................................
103,927
Conferences, conventions, and meetings:
53,320
Number of retums~ ........................................
6,704
1,352,005
Amount..........................................................
107,567
Interest:
45,047
Number of returns.........................................
3,833
9,549,966
1,008.977
Amount..........................................................
Depreciation and depletion:
74,4154
Number of returns..........................................
5,773
17,057,126
Amount..........................................................
294.596
Other expenses:
114,640
14,133
Number of returns.........................................
114.600,858
Amount.....................
5,648,069
Excludes private foundations and most religious organizations.
NOTE: Detail may not add to totals because of rounding and processing tolerances.

501(c)(5)
Q

501(c)(6)

501(c)(7)

501 (CI(8)

t4l

LS)

N

13,952

17,307

12,221

6,326

9,079

13,869
10,750,512

117~2%
18,141,218

12,170
S,gT7,960

6,2115
7,825,238

9,045
54.806,M

3,495
109,398

3,947
447,653

1,054
6,556

3,063
128,423

268
812,038

701
41,978

370
23,710

184
697

759
16,810

210
498,128

4,901
1,755,777

696
819,832

777
28,174

967
5,236,709

7.640
45,936,117

10,320
925,511

6,994
617,441

1,227
35,545

3.461
62,806

1,788
168,284

10,703
2,357,664

10,966
3,034,038

7,505
1,930,154

4,028
513,883

1,401
570,704

4,977
275,141

4.2DI
189,564

652
19,051

153
58,088

731
98,030

5,680
362.326

7,322
464,929

2,954
145,455

619
142,342

1.256
865.863

11,328
338,597

10,510
265,720

7,000
259,175

4,080
73,748

1,839
67,567

9.011
63,381

13,482
70,116

7,156
34,784

3.311
17,708

4,627
68,711

6.184
240,517

7,582
339,274

1,944
13,783

928
13-506

3.266
74,903

9.586
119,060

13,347
185,650

8,979
225.744

5,292
41,974

2,118
54,815

9,255
97,078

13,950
150,084

8,538
49,603

3,921
26,606

1,573
16,488

6,927
87.519

13,849
278,397

6,353
30,605

3,887
20,866

2,057
38,499

9,327
291,801

11,456
562,749

9,410
639,855

4,791
152,160

1,470
64,627

5,030
66.966

7,940
166,611

6,380
196,070

2,603
34,880

780
23,643

5.815
171,981

14,137
676.774

6,131
65,447

4,352
46,537

2,178
33,080

6.177
265.928

10,713
421,804

1,890
17,937

1,067
25,185

741
19,488

9,198
225,972

14,533
969,269

3,019
53.094

4,Z79
42,616

2,133
15,313

2,566
43,166

3,691
992M

4.651
136,325

2,035
21,677

319
21,386

6,816
152,471

9,456
294,912

6,897
442,839

2,415
68,058

1,441
75,108

13.774
2,743,621

16,934
8-057-856

12,054
16-45884

6,172
1,079,363

7.819
5.282,302

501(c)(9)
(7)

43

Charities and Other Tax-Exempt Organizations, 1991

Table 4.-Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(p)(3)-(9)
Selected Income Statement and Balance Sheet Items, by Code Section
JAM fgures are estimates based an sarnples-money amounts are in thousands of dollars]
Organizations tax-exerript under internal Revenue Code sectionItem

Number of returns..............................................
Total assets............................................................
Cash, savings, and investments:
Number of returns............................................
Amount.............................................................
Land and buildings:
Number of returns............................................
Amount.............................................................
Other assets:
Number of returns............................................
Amount.............................................................
Total Habliftles:
Number of returns...............................................
Amount.................................................................
Total fund balance or not worth:
Number of returns ................................................
Amount................................................................
Total revenue:
Number of returns...............................................
-Amount."... ......... . ........
......... .....
Contributions, gifts, and grants:
Number of returns
Amount.... 7 .................................................
Program service revenue:,
Number of returns.............................................
Amount.... : ........................................................
PyesandasRessnents:_
Number of returns................: ............................
Amount.............................................................
Investment income:
Number of returns.............................................
Amount.............................................................
Gain (loss) from sales of assetv.
Number of returns ............................................
Amount : ........................................................
Gross amount from sales of assets:
Number of returns........................................
Amount.............. : .........................................
Cost or other basis arxi sales expense:
Number of returns.......................................
Amount........................................................
Net income (loss), fundraising:
Number of returns ............................................
Amount ................................. : ...........................
Gross revenue:
Number of returns.......................................
Amount.........................................................
Direct expenses:
Number of returns.......................................
Amount ; ...................................................
Gross profit (loss), sales of inventories:
Number of returns ............................................
Amount .............................................................
Gross sales minus returns and allowances:
Number of returns........................................
Amount........................................................
Cost of goods sold:
Number of returns........................................
I
Amount...................... ..................................
Other revenue:
Number of returns ............................................
Amount .............................................................
Footnotes at end of table.

44

501 (c)(3) I

501(c)(4)

501 (c)(5)

501(c)(6)

601(c)(7)

501(c)(8)

501(c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

30,739
1,351,782

7,624
333,297

6,352
316,690

SX6
207.347

3,891
233,691

1,786
115.155

786
25,158

30,053
$98,591

.7,558
229,747

6,286
255,107

5,510
19Z640,

3,760
93,490

1,786
73_5a4

720
20.312

5,485
286,927

1,459
79,591

1,524
48,759

290
8,682

1.767
117,641

561
43,306

13,027
166,263

1,637
23,959

2,301
12,826

1,562
6,024

1,393
22-560

664
.1,685

65
4,846

11,427
226,905

1,571
-2%M

1,730
30,129

973
10,002

1,431
30.833

496
5,978

65
86

30,739
1,124,875

7,624
303,301

6,352
286,562

5,576
197,346

3,891
202,855

1,786
109,177

7W
25,072

5,576
-262,246

3,891
-18%083-

30,739

7,558
6,352
--279,5W~ - ---321,559- -

1,786
--69,183

786
-49,039- - -

25,939
685,538

3,957
41,146

935
5,901

1,862
30,918-

898
7,897

1,085
10,322

131
10,112

14,512
366,648

1,936
48,379

1,319
23,000

3,293
78,974

1,234
34,243

355
12,384

458
26298

11,541
137,110

5,894
98,867

5,978
255,409

5,117
121,560

3,638
101,603

1,562
24.653

.262
9,629

23,654
44,250

6,089
11,865

5,351
12,081

4,593
9,267

3.021
6,8D7

1,3D9
4.161

786
.982

1,143
933

318
1,758

252
-90

65
51

159
1,328

122
:767

-

1,257
5,376

290,
2,614

187
1,309

65
51

159
3,278

122
1,482

571
4,443

224
856

187
1,399

131
1,950

56
716

-

10,970
82,531

4,640
51,770

617
5,659

1,703
11,659

1,094
4,678

767
9,778

65
758

11.084
197.882

4,T71
132,240

617
14,049

1,703
33,099

1,094
25,054

76~
26,594

65
2,386

9.484
115,350

4,378
80,469

486
8,390

1,637
21.439

1,066
20,376

711
16,816

65
1,628

5,828
52,404

1.394
12,850

589
3,341

786
1,495

1,272
14.430

318
2,3D8

65
65

6,056
116,451

1,394
33,413

655
7,202

786
2,362

1,272
32,518

318
7,043

65
118

5,485
84,046

1,366
20,562

589
3,861

524
867

1.2D6
18,088

318
4,735

8,113
42,574

2,797
12,920

3,237
16257

2,320
8,320

1,515
9,100

374
4.811

262
1,195

Charities and Other Tax-Exempt Organizations, 1991

Table 4.-Form 990EZ Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501 (c)(3)-(9)
Selected Income Statement and Balance Sheet Items, by Code Section-Continued
IAjl figures are estimates based on samples-money amounts are in thousands of dollars]
Organizations tax-exempt under Internal Revenue Code sectioaItem

501 (c)(3)

501 (c)(4)

501 (c)(5)

501 (c)(6)

501 (c)(7)

501 (c)(8)

501 (c)(9)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

6,352
307,779

5,576
251,765

3,825
172,326

1,786
69,530

706
43,774

2,704
37,687

2,217
11,2W

776
7,765

1,347
15,691

65
Soo

2,180
24,743

552
12,249

963
8.239

776
13,132

589
30,622

5,257
73,507

2,011
26.205

1,618
25,355

626
3,032

262
3,637

3,892
15,675

3,817
29,637

1,664
6,353

729
833

393
1,558

3,751
116,311

2,638
11,182

3,142
52,729

1,038
11,306

131
1.242

4,874
15,610

4,500
32,648

2,693
5,820

1,403
3,111

327
704

5,893
24,245

5,314
128,635

3,376
66,066

1,627
22.430

589
5,503

6,352
13,781

5,576
10,480

3,891
7,757

1.786
~352

786
5.264

Total expenses:
30,739
7,427
Number of returns ...............................................
256,984
Amount. ...............................................................
1,334,897
Grants paid:
4,369
Number of returns .............................................
10,170
Amount.............................................................
127,572
53,833
Benefits paid to or for members:
1,828
1,141
Number of returns .........................I ....................
Amount.............................................................
8,803
18,906
Salaries and compensation:
13,027
1,646
Number of returns .............................................
24,787
322,110
Amount .............................................................
Professional fees:
18,397
2,638
Number of returns .............................................
10,998
Amount .............................................................
135,621
Occupancy. rent, and utilities:
19,312
3,049
Number of returns.............................................
146,538
24,1
Amount .............................................................
Printing, publications, and postage:
25,596
5,790
Number of returns.............................................
10,867
105.771
Amount.............................................................
Other expenses:
29,025
6,941
Number of returns.............................................
113,442
Amount.............................................................
488,480
Excess (deficit) of revenue over expenses:
7,558
Number of returns .............................................
30.396
76.116
22.574
Amount................................
most***'*
religious1 organizations.
'Excludes private foundations and
*.............
NOTE: Detail may not add to tDtals because of rounding and processing tolerances.

45

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ad7298a96381886df. Public record. Not legal advice.