Publication 5812 — Tax-Exempt Organizations Unrelated Business Income Tax

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5812.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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The Statistics of Income (SOI) Division collects data from a sample of Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) filed by organizations described in Internal Revenue Code sections 220(e), 401(a), 408(e), 408A, 501(c)(2)-(27), 529(a), and 530(a). Exempt organizations file Form 990-T to report unrelated business income, compute unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT) on undistributed long-term capital gains. Form 990-T is used to request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.

• More than 80,000 exempt organizations filed a 2017 Form 990-T, reporting a total of $15.4 billion in taxable income and generating $871.4 million in tax.

• Finance and insurance were the largest categories of activity at $4.6 billion out of the total $15.4 billion in unrelated business income.

• Over half of all organizations that were required to file Form 990-T did not report unrelated business income tax liability after subtracting deductions from gross unrelated business income.

• Charitable organizations, exempt under Internal Revenue Code section 501(c)(3), were the most common Form 990-T filers.

Organization

Tax statistics

Publication 5812 (6–2023) Catalog Number 94103M Department of the Treasury Internal Revenue Service www.irs.gov