Nonprofit Organizations, 1975-1978 .

By John Sullivan and Michael Coleman*

Congress has historically accorded special privilegesto organizations that engage in charitable, educa-tional, religious and certain other "not-for-profit"activities. The exemption from income tax, as well asthe deduction from income allowed to contributing tax-payers-, have been the major fiscal incentives Congresshas provided to encourage such activities.

Provisions of the 1913 Federal tax law (as well assucceeding Federal tax laws enacted by Congress) ex-empted from taxation income of certain organizationswhich, in the 'absence of such exemption, would haveotherwise constituted taxable income. The first yearthat taxpayers could make contributions to these"tax-exempt" organizations and deduct them from theirincome was 1917.

The tax-exempt status of an organization does notassure that individuals or.corporations making contri-butions to that organization may deduct those contri-butions from their income for tax purposes. Carry-ing out charitable purposes does not assure that anorganization has tax-exempt status. These are twocommon misconceptions regarding nonprofit organiza-tions.

Although an organization has been recognized as tax-exempt, it may nevertheless have to report its finan-cial activities to the. IRS annually. Some organiza-tions, however, do not have to file a return everyyear because they are also exempt from that require-ment either by the nature of their activities (such aschurches or State-operated organizations) or becausethey do not meet the minimum filing requirements. Forthese and other reasons, the number of returns filedin any one year is not equivalent to the number Pfexempt organizations. ,

Over the last three decades, there has been a sub-stantial increase in tax-ekempt organizations as evi-denced by the change in the number of returns filed--from 99,467 for 1946 to 237,617 for 1977. Factorscontributing to this increase include the public's"social awareness" in the 1960's and 19701s. which en-couraged the creation of organizations providing forsocial needs and a sharp rise in , employee welfareactivity.

Tax-exempt organizations can be divided into threemajor categories: private. foundations [1], farmers'cooperatives -[21, and all other types [3j. Organiza-tions in this last category account for the majorityof returns filed and are the focus of this article.Between 1975 and 1978, the number of returns filed bythese "other" tax-exempt organizations, with totalreceipts of $10,000 or more, increased.by 20 percent.

Income Returns Total ReceiptsYear Filed (Billions)

1975 ..... 179,052 $114.61977 ..... 191,526 176.51978 ..... 215,701 238.4

The figures.. for 1977 and 1978 represent all returnsfiled (except those for private foundations and far-mers' cooperatives). For 1975, there were a total of220,197 returns filed; the additional 41,14~ returns.(above the number shown) were those with total re-ceipts between $5,000 and $10,000. Beginning with1977, only organizations -with $10,000 or more in totalreceipts were required to file. Therefore, the 41,145returns were excluded for comparability with the otheryears. These returns, however, accounted for only$300 million of the

'total $114.9 billion in receipts

reported for 1975.

TYPE OF ORGANIZATION

The type of taX7exempt organization is determined bythe section of the Internal Revenue Code under whichan organization qualifies for 'lax-exempt status. Adescription, general nature of activities, and ex-amples for most types are shown in Figure 1. (Privatefoundations and farmers' cooperatives are listed inFigure 1 for the sake of completeness, even thoughthey are not included in the data.)

Organizations receiving tax-exempt status under Codesection 501 (c) (3)--charitable, religious, educational,and scientific entit ies--probably best exemplify theentire "tax-exempt" group, and for good reason. For1.975, these organizations dominated all financial.aspects.

Type Total Total Netof Receipts Assets Worth

Organization (Billions) (Billions) (Billions)

Total ....... $114.9 $176.3 $100.6501(c)(3) 65.5 108.5. 72.2All other 49.4 67.8 28.4

The 82,048 returns filed by 501(c)(3) organizationsrepresented 37.3 percent of all returns and were thesingle largest segment. (Labor organizations andcivic leagues, each with about 28,000, returns, werethe next closest.) More ' significantly, charitableorganizations accounted for 57 percent of total re-ceipts, over 61 percent of total assets, and over- 71percent of net worth.

The financial growth of 501(c)(3) organizations hasbeen substantial in the period 1975-1978, as evidenced-by the gains in receipts, ' assets, and net worth.Since charitable, * educational, and religious organiza-tions include schools and hospitals, the growth in to-tal receipts may, in part, be attributed to increasesin tuition and hospital costs.

Total Total Net

Income Receipts Assets WorthYear (Billions) (Billions) (Billions)

1975 ........ $65.5 $108.5 $72.21977 ........ 95.4 139.0 89.4.1978 ........ 12740 174.1 115.2

*Wealth and Tax-Exempt Statistics Section. Prepared under the direction of*

John DiPaolo, Chief, Statistics of Income Branch II.

7

I internal Revenue Code Sections 501 and 521, 1978

Figure l.--Descriptions and the General Nature of Activities of Tax-Exempt Organizations

Organization Reference Chart

Section of1954 Code

Description of organization General nature of activities Example of organization

501(c)(l)* Corporations organized under Instrumentalities of the United Federal Deposit Insurance Corp.Act of Congress (including States.Federal Credit Unions)

501(c)(2) Title holding corporation Holding title to property of Naugatuck Masonic Building Corp.for exempt organization an exempt organization.

501(c)(3)* Religious,educational,charita- Activities of nature implied by American Heart Association, Inc.ble,scientific,literary. Test- description of class of organi- Ford Foundationing for public safety, fostering zation.certain national or internationalamateur sports competition, orprevention of cruelty to chil-dren or animals organizations.Includes private foundations.

501(c)(4) Civic leagues, social welfare Promotion of community welfare, Lions Clubsorganizations, and local charitable, educational, orassociations of employees recreational.

501(c)(5) Labor, agricultural, and Educational.or instructive, the AFL-CIOhorticultural organizations purpose being to improve condi-

tions of work, and to improveproducts and efficiency.

501(c)(6) Business leagues, chambers Improvement of business condi- Chamber of Commerceof commerce, real estate tions of one or more lines of National Football Leagueboards, etc. business

501(c)(7) Social and recreation clubs Pleasure, recreation, social Ocean Ski Club, Inc.activities.

501(c)(8) Fraternal beneficiary socie- Lodge providing for payment of Knights of Columbusties and associations life, sickness, accident, or

other benefits to members.

501(c)(9) Voluntary employees' benefi- Providing for payment of life, Warren Firefighters Fund Assoc.ciary associations (includ- sickness, accident, or othering federal employees' benefits to members.voluntary beneficiary asso-ciations formerly covered bysection 501(c)(10))

501(c)(10) Domestic fraternal societies Lodge devoting its net earnings Knights Templar of the US 33and associations to charitable, fraternal, and Natick Commandery

other specified purposes. Nolife, sickness, or accidentbenefits to members.

501(c)(11) Teachers' retirement fund Teachers' association for pay-associations ment of retirement benefits.

501(c)(12) Benevolent life insurance Activities of a nature similar Salem Rural Water Corp.associations, mutual ditch to those implied by the descrip-or irrigation companies, tions of class of organizationmutual or cooperative tele- lbeneficial to members.

phone companies, etc.

501(c)(13)* Cemetery companies Burials and incidental activi- Williamson Cemetery Assoc.ties for members.

501(c)(14) State chartered credit Loans to members. (Exemption forl Williamson County Catholic Creditunions, mutual reserve funds building and loan associations Union

and cooperative banks repealed bRevenue Act of 1951, affectingall years after 1951.)

8

Internal Revenue Code Sections 501 and 521, 1978

Figure l.--Descriptions and the General Nature of Activities of Tax-6cempt Organizations--Continued

Organization Reference Chart

Section of1954 Code

Description of organization General nature of activities Example of organization

~01(c)(15) Mutual insurance companies Providing insurance to members Sand-Clay Mutual Burial Assoc.or associations substantially at cost (limited

to organizations with grossincome of $150,000 or less).

501(c)(16) Cooperative organizations to Financing crop operations infinance crop operations conjunction with activities of

a marketing or purchasing asso-ciation.

501(c)(17) Supplemental unemployment Payment of supplemental un- Dayton Malleable Iron Company,benefit trust employment compensation Ohio Malleable Div.

benefits.

561(c)(18) Employee funded pension trust. Payment of benefits under-a pen-sion plan funded by employees(created before June 25, 1959).

501(c)(19)* Post or organization of war Activities implied by nature of American Legion Postsveterans organization.

501(c)(20) Trusts for prepaid group Forms part of a qualified grouplegal services legal service plan or plans.

(Applicable to taxable yearsbeginning after December 31,1976.)

501(c)(21) Black Lung Trusts Satisfies claims for compensa-tion under Black Lung Acts.(Generally, applicable to taxa-ble years beginning afterDecember 31, 1977.)

501(d) Religious and apostolic Regular business activities;associations communal religious community.

501(e)* Cooperative hospital service Enumerated cooperative servicesorganizations for hospitals.

501(f)* Cooperative service organiza- Collective investment servicestions of operating educational for educational organizations.organizations

521(a) Farmers' cooperative associa- Cooperative marketing and pur- Land 0' Lakes, Inc.tions chasing for agricultural pro-

ducers.

I

*Generally, contributions under this Code subsection are tax deductible. Other organizations not asterisked couldestablish trusts

-under Code subsection 501(c)(3) which may receive tax deductible contributions.

NOTE: Examples are not shown for organizations tax-exempt under Code subsections 501(c)(11), (16), (18), (20),(21). 501(d), 501(e), and 501(f) because there is very little activity.

Section 501(c)(3) organizations are the primary typeof organization to which tax-deductible contributionscan be made. While contributions to these organiza-tions increased by 47 percent o~er the three years,1975-1978, total receipts almost doubled and fund-raising expenses quadrupled.

Total Contributions Fund RaisingIncome Receipts Received ExpensesYear (Billions) (Billions) (Billions)

1975 ......... $65.5 $17.1 $1.41977 ......... 95.4 18.9 3.61978 ......... 127.0 25.2 6.6

ACTIVITY CLASSIFICATION

Tax-exempt organizations are also classified accord-ing to their exempt activities. These'activities wereprovided by the exempt organizations on the returnforms and were indicated as their principal exemptfunction. A discussion of activity classification ap-pears in Data Sources and Limitations at the end ofthis article. "Major" activities are aggregates ofexempt organizations whose principal activities aresimilar. The following is based on major exemptactivities.

r

Mutual Organizations3.3%

Health services, which accounted for the majority oftotal receipts ($41 billion), include nonprofit hospi-tais ($21 billion) and health insurance organizations($10 billion). Schools and colleges reported receiptsof $19 billion.

1975Total Receipts

1975Net Worth

Schools and colleges reported the largest amount fornet worth with $31 billion, followed by health ser-vices with $21. billion, employee benefit organiza-tions, $8 billion, and mutual organizations with $6billion.

BASIC TABLE INFORMATION

Table 1 shows selected income statement items, totalassets, and net worth, by type of organization, for1975. These data are shown separately for nineteendifferent types of exempt organizations. Table 2,also for 1975, shows selected income statement items,total assets, and net worth, by principal activity.These data are classified by over 200 principal acti-vities. Table 3 presents data for the same itemsshown in Table 2, by major activity and size of totalreceipts. Tables 4 and 5 provide summary informationon selected income statement and balance sheet itemsfor 1975-1978 for organizations with receipts of$10,000 or more, classified by size of receipts andassets, respectively.

Information on the sample and the population used forthe statistics, definitions of exempt organizations,exempt activity classifications, sampling and nonsam-pling error, and law changes may be found immediatelyfollowing Table 5.

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35

Organizations Exempt From Income Tax, 1975,1977-1978

Table 4-Returns of Tax-Exempt Organizations With Total Receipts of More Than $10,000: Selected Income Statementand Balance Sheet Items, by Size of Total Receipts, 1975, 1977-1978

[Money amounts are in thousands of dollars]

Size of total receipts

Item and year Total Under$25,000 $100,000 $500,000 $1,000 000

.' $10,000,000

$25,000under under under

'und

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

(1) (2) (3) (4) (5) (6) (7)

Number of returns::L1975 ........................ 179,052 55,800 64,404 39,448 8,188 9,544 1,668

1977 ........................ 191,526 55,974 67,834 43,485 9,512 12,275 2,446

1978 ........................ 215,701 59,502 76,340 50,445 11,208 15,020 3,186

Total receipts:1975 ........................ 114,585,998 907,436 3,364,290 8,719,741 5,767,112 26,897,027 68,930,392

1977 ........................ 176,462,097 921,800 3,546,966 9,628,831 6,713,444 34,903,658 120,747,398

1978 ........................ 238,388,877 993,022 4,008,262 11,229,002 7,884,752 43,407,049 170,866,790

Selected receipts:Contributions, gifts, andgrants-1975 ...................... 20,518,184 166,548 764,965 2,478,555 1,597,919 5,936,680 9,573,517

1977 ...................... 23,972,436 167,360 799,122 2,768,980 1,951,433' 7,663,015 10,622,526

1978 ...................... 31,332,171 181,941 926,383 3,343,969 2,389,378 9,881,283 14,609,216

Dues and assessments:1975 ...................... 19,305,390 342,122 1,098,402 2,258,507 1,299,237 3,321,493 10,985,6301977 ...................... 24,698,914 347,168 1,145,224 2,451,463 1,473,833 4,292,178 14,989,0481978 ...................... 29,045,873 364,094 1,248,663 2,772,895 1,702,480 5,420,424 17,537,318

Sales and other receipts:

1975 ...................... 74,762,370 398,751 1,500,900 3,982,668 2,869,953 17,638,853 48,371,244

1977 ...................... 127,790,747 407,272 1,602,620 4,408,388 3,288,178 22,948,465 95,135,824

1978...................... 178,010,833 446,987 1,833,216 5,112,138 3,792,894 28,105,342 138,720,256

Selected deductions:Cost of goods sold:

1975 ...................... 8,546,098 61,349 270,398 627,437 449,669 2,891,007 4,246,2391977 ...................... 12,001,553 73,162 314,143 697,849 464,803 3,377,620 7,073,9761978...................... 15,457,565 84,197 347,329 793,923 526,241 4,037,047 9,668,828

Direct fees paid for contri-butions, gifts, and grants:1975...................... 56,355 2,403 5,910 10,834 6,862 20,721 9,625

1977 ...................... 70,165 941 8,632 16,287 9,924 25,162 9,2191978...................... 87,745 133 9,160 21,014 20,164 24,375 12,899

Total assets:1975 ........................ 175,533,077 1,739,287 6,124,513 15,851,669 9,700,560 44,773,780 97,343,2681977 ........................ 250,616,142 1,917,095 6,160,344 16,377,261 10,642,506 54,946,130 160,572,806

1978 ........................ 346,375,726 2,040,093 6,710,032 18,536,834 12,874,215 68,177,908 238,036,644

Total liabilities (excluding

net worth):1975 ........................ 75,549,032 362,319 1,992,652 6,552,451 3,838,818 17,580,429 45,227,838

1977 ........................ 100,318,288 487,736 1,798,218 8,091,182 4,298,999 21,864,672 63,777,481

1978 ........................ 127,063,904 460,307 3,053,880 7,978,045 5,821,772 28,007,299 81,742,600

1Data for 1977 and 1978 are based on the population of returns processed to the Exempt Organization Master File

during 1978-1979. Data for 1975 are estimates based on a stratified sample of Form 990 returns processed in 1976.

NOTE: Detail may not add to total because of rounding.

36

Organizations Exempt From Income Tax, 1975, 1977-1978

Table 5.--Returns of Tax-Exempt Organizations With Total Receipts of More Than $10,000:and Balance Sheet Items by Size of Total Assets, 1475, 1977-1978

[Money amounts are in thousands of dollars]

Size of total assets

Item and year

Number of returns:1

1975........................1977........................1978........................

Total receipts:

1975........................1977........................1978........................

Selected receipts:Contributions, gifts, andgrants:1975......................1977 ......................

1978......................

Dues and assessments:1975........................

- 1977-..-.. . .... ...... .....;-1978 ......................

Sales and other receipts:1975 ......................1977 ......................1978 ......................

Selected deductions:Cost of goods sold:

1975 ......................1977 ......................1978 ......................

Direct fees paid for contri-butions, gifts, and grants:

1975 ......................1977 ......................1978 ....... ...............

Total assets!1975 ......I ..................1977 ........................1978 ......................1 ...

Total liabilities (excluding.net worth): ..1975 ..... ......................1977 ......................

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

Total'

(1)

179,052191,526215,701

114,585,998176,462,097

238,388,871

. 20,518,18423,972,43631,332,171

19,305,39024,698,914-299045,873

74,762,370127,790,747178,010,833

8,546,09812,001,55315,457,565

56,35570,165

87,745

175,533,077250,616,142346,375,726

': , 1 1175,549,032

100,3.18,288

127,663,90'~

Under$25,000

(2)

75,22676,849.84,531

3.228,3743,498,257

4,140,196

1,029,9751,137,5821,428,127

989.,62711036,5171,139,438,

1,208,7541,324,1581,572,631

190,902

236,044289,684

7,5497,910

1~,257

628,834673 599743:225

- I158,337174,059~

1,205,891'

$25,000under

$100,000

(3)

40,77244,63650,244

3,761,9454:,315,182

5,110,930

1,254,4101,435,5641,792,570

1,108-7041,-228j3lO-1,364,290

1,398,8161,651,3081,954,070

282,308

330,307371,815

7,4057,137

9,746

2,210,6222 426,4332:7h,520~

495.272560,667-649,3§4

$100,000under

$500,000

(4)

37,99541,52347,441

8,128,388

9,693,57011,771,564

2,487,372.3,123,0554,021,265

2,206,360-2i532i-3812,907,913

3,434,6414,038,1344,842,386

616,259

689,638814,159

6,90016,74018-,883

8,623,3369,430,38310,800,912

2,239,554-2,MjOO2

3,61-5,21.9

Selected Income Statement

$500,000under

$1,000,000

(5)

9,1009,68911,286

4,843,896

5,815,7067,285,633

1,366,7131,680,6622,200,359

1-0192,476-1-1404,0061,682,033

2,284,7052,731,0383,403,241

418,254

427,491599,809

21-4915,0328,473:

6,415 010.6,844:8127,946,918

1,955',6152"159,3482-,545-,859"

$1,000,000under

$10,00U,000

(6)

13.,40415,30917,585

25,448,126

31,589,95237,400,119

5,368,9766,420,8498,005,951

3,538,4674-i272,8325,082,255

16,540,67720,896,27124,311,912

2,476,5032,949,3971,200,700

21,75021,24621,431

39,9.59,49346,542,37653,195,88.5

16i449,45918-,824,88321,997,423

$10,000,000- or more

(7)

2 5553:5204,614

69,175,269121,549,429172,680,431

9,010,73710,174,72213,883,900

10,269,75514,224*869-16,869,941

49,894,77497,149,838141,926,593

4,561,8727,368,674

10,181,400

10,260

1510'52

117,695,783

184,698,536270,962,266

54,250,79576,006,32797,650.115

:LDaia f'r 197.7. -processed t6-~hei Exemot'Or-anizati-n'Master Fili_0 and 1978 ar6.baseddn'the population of returns 9 0 e

duIr

.ing 19.78-1979. ~Data for 1

.975 are estimate~a based on a stratified sample

.of For-'m-990 ieturns processed-in' 1976-

.NOTE:.'.Detail may' not.'add to t6tal,,because of rounding.

37

DATA SOURCES AND LIMITATIONS

Most of the data in this article are for Income Year1975 and are estimates based on a stratified random

.sample of unaudited Form 990, Return of OrganizationExempt from Income Tax, returns processed in 1976.Income Year 1975 covers, in general, accountingperiods ended July 1975 through June 1976. IncomeYears 1977 and 1978 are similarly defined.

The data for 1977 and 1978 were based on the popula-tion of returns processed to the Exempt OrganizationMaster File (EOMF) during 1978 and 1979. Unlike the1975 data which were subjected to extensive statis-tical editing and checks for consistency, the 1977 and1978 data were subjected only to checks essential forthe administrative processing of the returns. Addi-tional data for these three years can be found in anIRS paper, "Nonprofit Organizations in America" [4].

Exempt organization data for 1946 were obtained froma supplemental Statistics of Income report for thatyear [5]. Private foundation data for 1974-1978 areavailable from a similar publication [1], and statis-tics on farmers' marketing and purchasing cooperativeswill be available in 1982 [2].

Principal Activity and Type of Organization Classi-f ications

The principal activity listed by the tax-exemptorganization on its return was the basis for theactivity classification for 1975. Each organizationwas supposed to list on its retu~n up to three mainactivities, in

*order of their importance. For this

reason, the first activity listed served as the basisfor the classification by principal activity. To theextent that the primary activity was not listed first,the data were affected. Also, since the organizationcould have been engaged in more than one tax-exemptactivity, the activity classification may not be anaccurate reflection of the actual number of organiza-tions engaged in a given activity.

The 1975 classification by type of organization wasbased on the Internal Revenue Code subsection underwhich tax-exempt status was recognized, as reported onthe return form. The activity classification wasusually consistent with the type of organization.However, if an organization's principal activitychanged subsequent to the filing of its applicationfor exempt status or if the principal activity werenot the first one listed on the return, (as describedabove), the tie-in between data by type of organi-zation and data by type of activity was adverselyaffected.

Returns of organizations such as churches and

corporations organized under an act of Congress arespecifically shown in the Table 1 statistics by typeof organization. These organizations were not

required to file a Form 990 at all; to the extent they

did they are included in all tables, although the

statistics based on them are necessarily in6omplete.

,Excluded from the statistics for the 'years indicated

were. the following types of, organizations f# whichreturn data were either, not available or not readilyavailable from 6e EOMF: , trusts for prep-aid grouplegal services (1977 and 1978Y and Black Lung Trustsfiling Form 990-BL (1978). Also excluded, for allthree years, were certain homeowners, associations and

political! organizations which were in the nature oftax-exempt organizations. These organizations filedspecial returns in the corporation series. Data for

them were, therefore, included in the IRS BusinessMaster File rather than the EOMF and were, therefore,not available for the statistics.

Data for 1975

The sample for 1975 was stratified based on the sizeof total receipts of the exempt organization. Theoverall sample size was 51,479 returns, with samplingrates ranging from 1 in 100 for the smallest receiptclass to 1 in 1 for the largest receipt class. Dupli-cate, prior-year, and amended returns, as well asreturns not meeting the minimum filing requirement,were included in the estimated population, but wereexcluded from the tabulations. As a result, thepopulation shown below exceeds the total number oforganizations shown in Tables 1-3. The returns wereselected at the rates indicated in the following table.

Sample SampleSize of Total Receipts Population Rate Size

All Returns .............. 325,777 51,479

Under $5,000 ............. 95,136 0.01 988$5,000 under $10,000..... 44,716 0.01 522

$10,000 under $25,000.... 57,893 0.04 2,304

$25,000 under $100,000... 66,943 0.16 10,471

$100,000 under $500,000.. 40,251 0.41 16,356$500,000 and over ........ 20,838 1.00 20,838

Because the estimates are based on a sample, they aresubject to sampling error. The return data are alsosubject to nonsampling error due to taxpayer reportingdifferences and to discrepancies introduced duringstatistical processing.

Coefficient of Variation.--The upper limits of the

coefficient of variation (CV) shown below for 1975

(for frequency estimates only) are intended as a

general indication of the reliability of the data.

Number of Exempt Coefficient ofOrganizations Variation

340 50%940 30

2,120 208,470 10

33,860 5211,650 2

Nonsampling Error.--Various techniques were used for1975 to control and improve the quality of the dataduring statistical processing at the various fieldlocations. Among them was a systematic verificationof the manually edited data for two-thirds of the

sample returns. As a further.check on the quality of

the editing, a small subsample of 0.5 percent of alldocuments was processed in the National Office., This

sub.sample showed that 99.5 percent of the codes andmoney amounts on the documents had been enteredcorrectly. K6y 'entry of the data at the processingcenter was subjected to 100 percent verification.

Prior to 'tab6lation', " nu'me'rou.s

Icomputef -t6st's ~6re

appli6d'*tb* each return record to check ~for inconsis-tencles. ' Lastly, prior to publication, all' statisticsand tables ~wete reviewed for accuracy and reasonable-ness in light of provisions of the tax laws, reportingvariations and limitations, and economic conditions.

Definitions and Law Changes

Definitions of the data items presented in thetables are, in general, the same as those presented in

38

Statistics of Income--1974-78, Private Foundations (1).and an IRS paper "Private Foundations, Federal Tax Lawand Philanthropic Activity: An IRS Perspective" [63.

Except for the change increasing the level requiredfor filing a return, there were no major law changesaffecting the year-to-year comparability of the datafor the period shown.

References

[11 U.S. Department of the Treasury Internal RevenueService, Statistics of Income--1974-78. PrivateFoundations, Publication 1073, U.5. Government'Printing Office, 1981.

[21 Data for farmers' marketing and'purchasing cooper-atives will be published in the SOI Bulletin in1982.

[31 U.S. Department of the Treasury, Internal RevenueService, Statistics of Income--1975, 1977-1978,Organizations Exempt From Income Tax, unpublishedtabulations.

[4J Sullivan, John P., and Gilmour, Keith, "NonprofitOrganizations in America: An Examination of In-formation Return Filings wit h IRS, 11 AmericanStatistical Association, 1981 Proceedings, Section

ig~arch Methods.

L51 U.S. Department of the Treasury, Internal RevenueService, Statistics of Income--1546, Supplement,Part 2, Returns of Organizations Exempt From Income Tax Under Section 101 Internal Revenue Code,U.S. Department of the Treasury, 1949.

[61 Petska, Thomas B., and Skelly, Daniel, "PrivateFoundations, Federal Tax Law, and PhilanthropicActivity: An IRS Perspective," AmericanStatistical Association, 1981 Proceedings, Sectionon Survey Research Methods..

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