BOSTON PUBLIC LIBRARY

3 9999 06316 259 6

s

UNITED STATES TREASURY DEPARTMEKT Bureau of Internal Revenue

Supplement to STATISTICS OF INCOME FOR 1943 PART 2

COMPILED FROM RETURNS OF ORQAIJIZATIONS E5CBJPT FROM TAX UNDER SECTION 101

INTERNAL REVMUE CODE

PREPARED UNDJ31 DIRECTION OF THE COiaMISSIONER OF INTERNAL REVENUE BY THE STATISTICAL SECTION, INCOME TAX UNIT

wpsfcfn P

Novec±»er 1945

:^^^

r

LETTER OF TRANSMITTAL

Treasury Department, Office of Commissioner of Internal Re-venue«

Washington, D» C*, NoTember 9, 1945*

Sirs In accordeuace with section 63 of the Internal Revenue Code,, -which requires the annual preparation and publication of statistics with respect to the operation of Federal income tax laws, I have the honor to transmit herewith a report entitled "Supplement to Statistics of Income for 1943, Part 2," compiled from returns of organizations exempt from tax under section 101 of the Internal Revenue Code, irtiioh were required to be filed under the provisions of section 54(f) of the Code, as added by section 117 of the Revenue Act of 1943.

The type of organizations for which returns were filed and the period covered, and other descriptive material affecting the interpretation of the data are shown in the textual discussion included in this report.

Respectfully,

Commissioner of Internal Revenue*

Hon, Fred M» Vinson,

Secretary of the Treasury.

Contents

Page

Source of data 1

Returns included 1

Limitations of data Z

Section A - Returns received through December 51. 1944

Receipts and disbursements 3

Assets and liabilities 4-5

Group returns 5-6

Classification of returns:

Type of organization 6

Classification of types 6-10

Other classifications 11

Arrangement of tables • U

Tables 1-8, for tax-exempt organizations whose primary functions are nonbusiness activities

All retvirns:

1, Number and total gross income and receipts by States

and Territories and by type of organization 14

2. Niimber, receipts, and disbursements by type of or-

ganization 15

3, Nximber and total gross income and receipts by type

of organization and by total gross income and re- ceipts classes 16

Returns vdth gross receipts from business:

4. Number and total gross income and receipts by States

and Territories and by type of organization 17

5. Number, receipts, and disbursements by type of organi-

zation ^ 13

6. Number, gross receipts from business, and total gross

income and receipts by type of organization and by

gross receipts from business classes 19

7, Number of returns, number without balance sheets by

type of organization, and for returns with balance sheets by total assets classes: Number of balance sheets and total assets 20

8, Returns for which a complete bsilance sheet is tabu-

lated, number, assets, liabilities, receipts, and disbursements by type of organization 21

Contents

Page

Tables 9-15, for tax-exempt organizations whose priaary functions are business activities

All returns J

9. Nuinber and total gross income and receipts by States

and Territories and by type of organization 24-25

10» Nvunber, receipts, and disbursements by type of or- ganization 26

11. Number and total gross income and receipts by type of

organization and by totaJ. gross income and receipts

classes 27-28

12. Nianber of returns, number without balance sheets by

type of organization, and for returns with balance

sheets by total assets classes: Nxmber and total

assets 29-50

13. Returns for which a conplete balance sheet is tabulated,

niimber, assets, liabilities, receipts, and disburse- ments by type of organization 31

Miscellaneous tables 14-19

Returns with rent incomes

14. NiMber, rent received, and total gross income and re-

ceipts by type of organization and by rent received

classes ••• 54—35

Returns for labor organizations:

15. Nun4)er, receipts, and disbursements by total gross

income and receipts classes 36

Returns for farmers' cooperative marketing and pxirchasing organizations:

16. Number, receipts, and disbursements by total gross in-

come and receipts classes 37

17. Nufliber, assets, liabilities, receipts, and disburse-

ments for returns with balance sheets and number with- out balance sheets • ^^

18. Returns with schedule for volume of business done,

volume of business, receipts, and disbursements by

type of cooperative

All returns:

19. Nvunber, total gross income and receipts, and total

disbursements by type of organization and by status

of the ruling on taxability 40

39

Contents

Pages

i^^

Section B - Returns received in the Bureau between December 51. 1944 and Septsjnber 1. 1945

Summary data 43-44

Ta3C-exempt organizations with $50,000 and over total gross income and receipts

Organizations whose primary functions are nonbusiness activities: All returns:

2 (Supplement), - Number, receipts, and disbursements

by type of organization 46

Returns with gross receipts from business:

5 (Supplement). - Nuiii)er, receipts, and disbursements

by type of organization 47

7 (Supplement). - Nvunber of returns, number without

balance sheets by type of organization, and for re- turns with balance sheets by total assets classes: Number of balance sheets and total assets 48

Organizations whose primary functions are business activities: 10 (Supplement). - Number, receipts and disbursements

by type of organization 49

12 (Supplement), - Number of returns, number without

balance sheets, and for returns with balance shefets

by total assets classes: Number of returns and amount

of total assets 50-51

Annual return, Form 990 (Revised May 1944)

Tftx-exempt Organizations for 1945 Returns, Form 990

I. Source of data

The date in this report are tabulated from the annual returns of organizations exeapt from income tax under section 101 of the Internal Revenue Code. Such annual returns are required under section 54(f) of the Code, as added by section 117 of the Revenue Act of 1943. The filing requirement is effective for taxable years beginning after December 31, 1942.

The filing of a return is not required, however, of any organiza- tion exempt from taxation under the provisions of section 101 which is (l) a religious orgajiization exempt under section 101(6); (2) an edu- cational organization exempt under section 101(6), if it normally mein- teins e regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on; (s) e charitable organization, or en organization for the prevention of cruelty to children or animals, exempt under section 10l(6), if supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or primarily supported by contributions of the general public, (4) an organization exempt iinder section 101(6), if operated, supervised, or controlled by or in connection with a religious organization exempt under section 101(6); (5) a fraternal beneficiary society, order, or association solely exempt under section 101(3); or (6) a corporation exempt imder section 10l(l5), if wholly 07ned by the United States or any agency or instrumentality thereof, or 8 wholly owned subsidiery of such corporation.

An annual return Form 990, (Revised Key, 1S44), a copy of which appears at the end of this report, is provided for the use of organiza- tions required to file,

II. Returns included

The returns included in this report are those vriiich relate to the calendar year 1943 and fiscal years beginning in 1943, Section A of this report covers returns which were received in the Bureau of Internal Revenue through Dect-mber 31,- 1944,, Section B of this report covers returns which were received in the Bureau of Internal Revenue betv^sen December 31, 1944 and September 1, 1945,

Annual returns of organizations vdth accounting periods beginning after Dacember 31, 1942, but ending prior to April 1, 1944, were due to be filed on or before August 15, 1944. The returns of organizations with accounting periods ending on or after April 1, 1944, are due on or before the 15th day cf the 5th full calendar month following the closing of the accounting period.

BOSTON PUBLIC LIBRARY KIR&TRIN auiilNC{;$i RRANCH

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III, Limitations of data

In interpreting the data contained in this report it should be borne in mind that not all exempt organizations are required to file returns on i'orm 990. Moreover, since it appears that an indeterminate number of tnose organizations required to file have not done so, this report, while aiming at complete coverage of the first returns required by the Revenue Act of 1943, falls short of this goal.

In evaluating the data tabulated, it should De tsiken into considera- tion that the use of the standardized Foim 990 for a great variety of different organizations, such as barJcLng institutions, cemetery com- panies, farm organizations, social clubs, labor unions, library associa- tions, chambers of commerce, etc., made it necessary for many types of organizations to adapt the results of their own bookkeeping methods to the uniform presentation prescribed by the form, Moreover, since for many of the organizations covered, the filling out of Form 990 repre- sented the first experience of this kind, some inaccuracies are to be expected.

It is important to note that the data on receipts and disburse- ments contained in this report are not comparable with the income and deductions data contained in corporation income tax returns. There- fore, it is not possible to determine from these data amounts which would be comparable with the net taxable income of taxable corporations.

SECTION A

Seturns received through December 31» 19^

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I, Receipts and disbursements

Data for receipts and disbvirseinents are tabulated in detail from each re- turn on which they were reported. Where necessary, the data have been edited to insure uniformity. For example, expenditures for capital items such as war bonds, furniture, etc., payments on mortgage principal, liquidating dividends, loans repaid, etc., as well as the transfer of funds to surplus reserves or un- divided profits are eliminated. Similarly, receipts in the natvire of capita-1 items, such as proceeds from borrowings, or repayments of obligations by debtors, are also excluded. In the following tabulation the sources of income and receipts together with disbursements are shown for organizations whose primary functions are nonbusiness activities and for organizations whose primary functions are business activities.

Tlftx-ezeDjpt organizations, 1943, by organizations 'wfaoso primary funotlona are either nonbuslneas or buainets aoti^ities t Htanber of returns, receipts, and disbursements

(Money figta^s in thousands of dollars)

Organisations nhose prlnary funotions are nonbusiness aotivities

Organizations ufaose priaairy funotions are business aotirities

Receipts and disbursements

Total

Itanber of returns.

Gross income and receipts i

Dues reoeired from members

Fees, fines, assessments, and similar

receipts from members.

I>ies, assessments, per capita taxes, etc.,

f rem affiliated organizations

Grants, gifts, contributions, etc.,

reoeired

Dirldends and interest.

Rents

Gross receipts from business actlTities.. Other gross income

Total gross income and receipts.

DisbursMsents i Death, sick, and pension benefits to

members or their dependents.......

Other benefits to members......

Sues, assessments, per capita taxes, etc.,

paid to affiliated organizations

Cost of goods sold

Viiages, salaries, and commissions

Ca]q;>ensation of officers

Interest.

Taxes....

Other operating expenses

Grants, gifts, contributions, etc., paid. DiTidends and other distributions to

members , etc*

Other disbursements and charges....

84,647

479,766

164,666

81,570

405,042

447,933

79,257

3,129,527

221.858

5.009.619

84,752 55,039

120,349

1,989,019

510,528

111,264

92,087

66,174

720,739

214,395

386,048 273.267

60,602

467,026

136,552

79,301

399,670 97,974 25,448

522,401 74^675

1.803,047

82,342

40,727

116,033 123,426 342,115

62,709 7,941

21,660 470,094 210,752

1,186 55,607

Total disbxtrsanents.

4.623.662

1.534.591

24.045

12,740

28,114

2,269

5,372

349,959

53,809

2,607,126

147.183

3.206.572

2,410 14,312

4,316

1,865,593

168,413

48,555

84,146

44,514

250,645

3,643

384,862 217.660

3.089.071

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II» A.8set8 and liabilities

The revised Form 990 does not provide a schedule for balance sheet information. Nevertheless, a balance sheet is required to be attached if income from rents or gross receipts from business activities are re- ported. The amount of total assets is tabulated for the balance sheets submitted by organizations 'wrtiose primary functions are nonbusiness ac- tivities if gross receipts from business activities are reported (Table 7), and for all balance sheets submitted by organisations whose primary functions are business activities (Table 12), however, asset and liabil- ity items are tabulated in detail only for certain selected organisations (Tables 8 and 13), as follows: (1) Organisations whose primary functions are nonbusiness activities, which report gross receipts from business ac- tivities of |5,000 or more except that for agricultural and horticultural organisations, employees' beneficiary or United States employees' associa- tions, and teachers' retirement associations, assets eind liabilities are tabulated only if the total gross income and receipts are $100,000 or more; and (2) Organisations lirtiose primary functions are business activi- ties. With respect to the latter, details from the balance sheet are tabulated, whenever available, for all farmers ' cooperative organisations, mutual savings banks with total gross income and receipts of $1,000,000 and over, and other organisations whose primary functions are business activities if their total gross income and receipts eimount to $100,000 or more •

This chart shows the number of balance sheets for which total assets are tabulated ami the amount of total assets reported thereon, also the number of baleince sheets and amount of total assets reported by the se- lected organisations for which assets and liabilities are tabulated in detail*

Bftl&noa ibeeta for aelocied organizations for which details alto are tabulated

Total nmber of returns

Balance sheets for which only the amount of total assets is tabulated

Number

Total assets ('»O00)

Nuaber

Total assets (•»O00)

Organizations whose primary funotions are; Nonbusiness aotivlties... Business aotivities......

Total

60,602 24,045

^4:64y

4,801 14^130

16:951

$1,365,522 15,397,590

16,7^3,11?

2,963 3^719

TTSgg"

$1,313,949 12,034,959 13,348,905"

In the tabulation on the following page, items of assets and liabilities are shown for the selected orgeinisations for which a complete balance sheet is tabulated. The value of land, buildings, and equipment and other real estate is in general the net value, that is, after the reserve for deprecia- tion. Since the balance sheets were not submitted on a uniform schedule, they sometimes show gross value. Whenever the reserve for depreciation could be identified, the net value was tabulated. In some cases the value of capital stock or membership in the organisation and the capital surplus and undivided profits are not reported separately. Therefore, the item of "Net worth" is tabulated in lieu of and apart from the items of capital stock and surplus for organisations which did report them separately.

- 5 -

Tax-exempt organizations, 1943, for which a complete balance sheet is tab- ulated, by organizations whose primary functions are either nonbusiness or business activities: Number of returns, assets, and liabilities

(Money figures in thousands of dollars)

Assets and liabilities

Total

Organizations whose priinary fvmctions are nonbusiness activities

Organizat ions whose primary functions are business activities

Nvonber of returns for which a complete balance sheet is tab- ulated

6.682

2,963

3.719

Assets :

Cash. . .*

851,835 550,507 130,251

10,611,255

898,620 162,565 143,875

98,229 40,624 14,808

550,562

541,363 17,199 51,163

753,606

Notes and accounts receivable Inventories. ................ .

509,883 115,443

Loans and investments (ex- cluding real estate)

Capital assets - land, build-

10,060,693 357,257

Other real estate. ,.,••..... .

145,366

Other assets

92.712

Total assets

13,438,908

1,313,949

12.034.959

Liabilities:

Account s payable ...«.>.......

5,266,404

1,530,679 1,741,408

625,017 2,501,486 1,167,355

539,852 23,295

22,980

125,275 100,607

228,276

146,356

240,189

467,603

17,338

5.243.424

Notes, loans, bonds, and

1,405,404

Other liabilities

1,640,801

Reserves (not depreciation reserves. ...•••.•..*•.«...»•

396,741

Capital stock or mecaberships. S\irplus and undivided profits

Less surplus deficit

2,355,130

927,166

72,249

5.957

Total liabilities

13,348,908

1,313,949

12.034.959

III* Group retume

Under Treasury Decision 5381, a central or parent organitation, Although required to file a separate annual return for itself, may file in addition to such separate annual return, a group return for two or more of its chartered, affiliated, or associated local organizations which (a) are subject to their general supervision and examination, (b) are exempt from tax under the same provision of the revenue law as the central organi ration, (c) have authorired the central organization in writing to include them in such return, and (d) have filed with the central organization statements, verified under oath or affirmation, of the information required to be included in the return. The group

- 6 -

return is to be accompanied by a schedule showing separately (a) the total number, najr.es and addresses of the subordinate organizations included, and (b) the sane information for those not included therein.

Under these provisions , eight group returns were filed by parent organizations. Five of these group returns were filed by labor organi- sations (exempt under subsection (1)), and the remaining three by clubs organizaed and operated exclusively for pleasure, recreation, and other non-profitable purposes (exempt under subsection (9)}, as followst

Labor organizations Social clubs

Number of group returns 5 3

Number of subordinate organi- zations included in group returns 1,773 116

Gross receipts from business activities - #105,776

Total gross income and receipts $15,312,201 439,995

Total disbursements 12,077,034 414,258

Data from the 8 group returns are classified and tabulated in the seime manner as data from other returns and are included in the proper classification in the tables. One group return had attached "thereto nine balance sheets, for each of irtiich only the amount of total assets is tabulated (Table 7).

IV. Classification of returns

A. Types of organizations

In general, the type of organization has been determined from the subsection of section 101 under which tax exemption has been established for the organizations in question or is claimed by them* However, six subsections of section 101, '«4iich combine organizations engaged in some- what dissimilar type of activities, are subdivided further in order that organizations engaged in each specified activity may be shown separately.

B. Classification of types

In presenting data for the various types of tax-exempt organizations in the accompanying tables, these types have been arranged in two broad groups. This arrangement is carried throughout the tables.

The first group contains those types of organizations which, by the nature of their primary functions, are either not engaged in business activities, or urtiose business activities are ordinarily incidental to their primary function (Tables 1-8). The second group contains those types of orgeuiizations whose primary functions are business activities (Tables 9-13). The types of organizations included in these two broad categories and data related thereto, are shown in the following tabulations.

laji-

sxampt organizations >^oao prijaary funotioM aire nonbusiness aotlTitlea

Subseo—

Gross re-

Total

Percent of

tion of

Number

ceipts

gross

receipts

seo'tion

of

from busi-

inooiae

from busi-

101

Type of organization

returiu

ness ao-

and re-

ness to

under

tiTities

ceipts

total re-

Trtdoh exempt

(+000)

(♦000)

ceipts (ool. 253)

(1)

(2)

(3)

{*)

(1)

lAbor organizations:

1. Total

28,638

$13,111

$389,686

3.36

2. Not engaged in business aotiTities

27,297

—

310,893

—

3. Engaged in business aotirities

1,341

13, Ul

78,793

16.64

4. Percent of Une (3) to (1)

4.68

—

20.22

-

(1)

Agrioultural and horticultural organiza- tions, county fairs. State fairs, farm bureaus :

1. Total

955

6,029

12,718

47,41

2* Not engaged in business aotiTities

505

—

3,904

—

3* engaged in business aotlrities

4B0

6,029

8,814

68.40

4. Percent of line (3) to (1)

47.12

-

69.30

-

(6)

Literary organizations, library associa- tions, scientific or research organiza- tions, educational organizations, schools, colleges, charitable organizations.

Boy Scouts> Girl Scouts^ YM.CJL..,

}

1. Total

8,901

282,060

828,427

34.06

2* Not engaged in b\>sines8 aotlrities

5,411

—

404,107

^

3* Engaged in business aotiTities

3,490

282,060

424,320

66.47

4. Percent of line (3) to (1)

39.21

-

51.22

-

(7)

Business leagues, chambers of oomneroe, real estate boards, boards of trade, manu- facturer's associations, trade associa- tions, adTertising clubs, audit bureaus, inspection bureaus, bar associations:

1. Total

5,695

25,161

185,024

13.60

2. Not engaged in business aotiTities

4,453

—

124,543

•

3. Engaged in business aotiTities

1,242

25,161

60,481

41.60

4. Percent of line (3) to (1)

21.81

■ -

32.69

(8)

Local association of employees deToted to charitable, eduoational or recreational purposes; ciTic leagues or organizations for the promotion of social -welfare; JUnerioan legion:

1. Total

8,549

107,959

189,823

56.87

2. Not engaged in business aotiTities

4,523

—

57,247

3. Engaged in business aotiTities

4,026

107,959

132,576

81.43

4. Percent of line (3) to (1)

47.09

-

69.84

(9)

Clubs organized for pleasure or recreation social clubs, country clubs, Greek letter fraternities and sororities, AAA motor clubs, sport and athletic olubs, serrioe clubs, rotary clubs:

-

1. Total

7,297

80,354

144,038

55.79

2. Not engaged in business aotiTities

4,303

_

16,164

3. Engaged in business aotiTities

2,994

80,354

127,874

62.84

4, Percent of line (3) to (1)

41.03

88.78

*

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TM^-

fODtioaa

8tib— o-

(iroesre-

loUl

PeiiMBt iC

tlOB of

irnmber

oeipte

groes

ree«l|la

•eotlaB

of

froa bnei-

iaooBia

flraa taai-

101 'uadtr

Typo of orgaalaatlon - CoBtinuad

retuzms

ness ao- tiritiet

and re~ oeipts

a*M «•

total r*-

wtiloh

o«ip«s .

oxaipt

(^)

(4000)

(oel. a^i)

(1)

(2)

(3J

(4)

(16)

Bi^loyeea* beMfloi«ry Msoolfttloiui jsjr- lag life, »iok, aooldeat, or other benefits to the nembers or their de- peadente t

1. Tot»l

423

$6,917

$48,077

14.39

2. Not engaged la btuiaees eotlTitlee

363

—

35,421

••

3. Ingaged in busiaeee aotiritiee

60

6,917

12,656

54.69

4. Peroent of lias (3) to (1)

14.18

-

26.32

"

(17)

Teachers* retirement fund assooiatioas of a purely local oharaotert

1. Total

6

-

1,502

.H

2. Not engaged in business aotirities

6

-

1,502

—

3* Xngaged in business aotirities

—

-

—

—

4, Peroent of line (3) to (1)

—

~

—

—

(19)

Qilted States employees* benefioiary associations paying life, sick, aooident, or other benefits to the meabers, their dependents, or beneficiaries:

1. Total

138

812

3,752

21.64

2* Not engaged in business aotirities

132

-

2,548

"

3. Engaged in business aotirities

6

812

1,204

67.44

4. peroent of line (3) to (1) TOTAL TAX-JCXIMFT ORQLNIZITIONS WHOSE

4.35

-

32.09

-

pRiMunr ruMCTiONS asl nonbusiness

ICTIVITIBSi

1. Total

60,602

522,401

1,803,047

28.07

2. Not engaged in business aotirities

46,993

•■

956,329

•>

3* Xngaged in business aotirities

13,609

522,401

846,718

61.70

4. Peroent of line (3) to (1)

22.46

-

46.96

-

Within the above group, distinotion is made between organisations whioh are not engaged in business aotiTlties and those which are engaged in business aotirities inoidental to their primary funotions. nhether or not these organi* nations are engaged in business aotirities is determined on the basis of trhether or not an amount is reported as ''Gross receipts from business actirities. Tables 4 through 8 present data from the returns of organisations in this group which repoi^ed gross reoeipts from business.

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Tfci-exempt organizations whoge primary functions are business actiTities

Sub- section of se^" tion 101 under which exempt

Type of organization

Number of re- turns

Total gross inoome and re- ceipts (+000)

Total dis- burse- ments (+000)

(2) Mutual sarings - Sayings department

(2) Mutual savings banks - Life insxirance department

(4) Building and loan associations, sayings and loan association (not Federal), co- operative banks organized in Massac ohttsetts

(4) Cooperatiye banks except those organized in Massachusetts, credit unions include Ing those in Massachusetts but not Federal

(5) Cemetery companies and associations

(10) Local beneyolent life insurance associa- tions

(10) Mutual ditch or irrigation companies

(10) Mutual or cooperatiye telephone companies

(10) Mutual rural electrification organiza- tions, and other mutual organization! exempt under subsection (lO)

(11 ) Mutual insurance companies or associa- tions other than life or marine; farmer's mutual hall, cyclone, fire, or casxialty insurance companies

(12) Farmers ♦, fruit-growers • , livestock and dairy cooperatives, and like associa- tions, organized and operated on a co- operative basis for the purpose of naz^ keting and purchasing products and sup- plies, total

(12) a. Marketing also purchasing coopera- tives

(12) b. Marketing cooperatives (exclusively) (12 d. Purchasing cooperatives (exclusively) (12) d. Type of activity not stated

322 28

3,461

3,458 1,188

176 765 406

1,017 1,459

4,397

1,790

1,167

946

494

$445,220 877

170,344

8,484 19,288

4,273

6,087

571

54,144 28,364

2,233,904

1,120,323

713,411

323,650

76,520

$410,153 461

147,901

7,734 15,616

3,608

5,085

500

48,411 23,408

2,211,854

1,114,973

701,966

320,508

74,406

- 10 -

Tsjfr^xeinpt organizations whoae primary funotions are business aotlyjtles - Continued

Su\,- ' section of sec- tion 101 under wfaioh exempt

Type of organisation - Continued

Nunber of re- turns

Total gross inoome and re- ceipts (+000)

Total die- bur se-

ments (+000)

(13)

Companies, corporations, or associations organizi^d by an association exempt under subsection (12), for the purpose of financing the ordinary crop operations of members thereof or other producers, and operated in conjunction with such as- sociations

t1

$1,447

972

(14)

financing and holding conrpanies, corpora- tions holding title to property, collect- ing inooEDe therefrom, and turning orer the entire amount, less expense, to an organization which is exempt frcm the In- come tax

934

15,221

11,445

(15)

Federal credit unions

3,092

5,031

5,022

(15)

Federal saTlngs and loan associations

1,301

110,357

96,548

(15)

National fann loi^ associations

1,498

8,909

8,254

(15)

Production credit associations

498

14,092

14,159

(15)

Federal intennediate credit banks. Federal land banks, banks of oooperatires, pro- duction credit corporations, and other corporations organized under Act of Conr gress, wfaioh are instrunentalities of the %ited States but are not wholly owned by the Iftilted States

T0T4.L, lAX-iEX^PT ORGAKIZATIONS WHOSE PKOaPY FDNCTIONS ARE BUSINESS ACTIVITIES

18

79,959

77,940

24.045

3.206,572

3,089.071

All the ratums filed by organisations exempt or claiming exemption under subsections (2). (4), (5), (lO), (11), (12), (13)» (14), or (15), of Section 101, Internal Bavenue Ck>de, are included in the second group, re- gardless as to irtiether they did or did not report gross receipts from busi- ness activities. This question is believed to be irrelevemt with these organisations, since it is obvious that, for example, a savings bank which reports no gross receipts from business activities, as such, but derives ■ost of its inoome from dividends and interest is, nevertheless, engaged in the business of running a savings bank. Similarly, some types of tax- exempt insurance companies which operate on the assessment basis may like- wise not show any gross receipts from business activities, as such, but their returns reflect "business income" on the line provided for receipts from members in the form of dues, fees, assessments, and the like.

- 11 -

C, other classifications

Total gross Income and receipts classes are based on the amount of total gross income and receipts as shown on item 8 of the return. This is the total income from all soxirces before deduc- tion of the related expenses which are reported among the disbursements.

Gross receipts from business classes are based on the amount of gross receipts from business activities as shown on item 6, lines (a), (b), (e), and (d). The cost of goods and all other business deductions are reported among the disbursements.

Rent received classes are based on the amount of rent reported on item 5 of the return, ^This is the gross amount of rent received; the expenses attributable thereto being reported among the disburse- ments .

Total assets classes are based on the amount of total assets which was reported in the balance sheets attached to the returna*

V. Arrangement of tables

Tables 1 through 8 present data from the tax-exempt organisations idiose primary functions are nonbusiness activities. Of these, tables 1. 2, and 3 relate to all such organizations, whether they are or are not engaged in business activities. Tables 4 to 8, however, relate only to those orgeini rations of this group which have reported gross income from business activities.

Tables 9 through 13 present data from tax-exempt organizatiooas iriiose primary functions are business activities.

Tables 14 through 19 are miscellaneous tables. Table 14 covers all returns on T«*iioh rental income was reported. Table 15 is a special table for labor organizations, and Tables 16 through 18 relate exclusively to farmers* cooperative marketing and purchasing orgflmizations. Table 19 shows the status of the ruling on taxability for all returns included in this report.

- 15 -

Tables 1-8

1-8. Tax-exempt organizations whose primary functions are nonbusiness activities

Page

All returns:

1. Total gross Income and receipts by States and by type

of organization 14

2. Receipts and disbursements by type of organization,... 15 5, Total gross income and receipts by type of organiza-

and by total gross income and receipts classes 16

Returns with gross receipts from business:

4. Total gross income f>nd receipts by Statrs e'>'5 by type

of organization 17

5. Receipts and disbursements by type of organization.,.. 18

6. Gross receipts from business and toted gross income

and receipts by type of organization and by gross

receipts from business classes. 19

7. Total assets by type of organizatiin and total assets

classes 20

8. Assets, liabilities, receipts and disbursements, for

selected balance sheets by type of organization 21

si, -

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Table 6, * Tax-Exempt organlzationa vtioae prlAsry ftinctlons are nontmalnesa aetlTltl«8 and vhich report ^oaa receipts frca tnalDeaa, for which a conplete beJance (beet, 1943, la tabulated, 9/ bx type of organlaatloni Itunber of returns, asseta, llabllltlee, receipts, and diaburseisents

(Retuma, Form 990 for 1945, recelTSd in the Bureau tbrough Dacenber SI, 1944)

(Hoper flaures In thousands of dollars)

K

" V)

Type of

organi»ati

on and subeectlon of saotion 101

/

Agri-

Literary,

Business

Local

:;

-i

cul-

scientific.

leagues.

associa-

United

Assets, liabilities, receipt. '- kH

«»*^

Ubor

tural

educational,

chambers

tions of

SoeUl

Bsployees'

Teachers '

SUtea

and disboraeaents

Total

organisa-

anl

and chari-

of COItt-

employees.

clubs ■

benefi-

retire-

employeea'

tions

horti-

table orgai>-

nerce.

civic

for

ciary as-

ment fund

benefi-

cul-

Izations,

boards of

leagues.

pleaaure

eociations

associa-

ciary

tural

hospitals.

trade,

social

or re-

tlona

associa-

organi-

foundations.

etc.

welfare,

creation

tlona

utions

funds, etc.

etc.

■

- (ll

"(l)

(6)

(7)

(S)

(9)

(16)

(17)

(19)

Number of retuma for which a collate

balance sheet ia tabulated S/t

2.963

59

20

1,244

194

65!

80S

8

a

2

Assetsi

Cash

98,229

9,715

soe

51,411

6,950

18,081

11,114

427

•

226

Notes and account* recelvabl*

40,624

3,496

145

27,016

1,509

2,741

5,525

195

•

-

Inventories

14,808

130

72

7,768

251

2,970

5,606

5

•

9

Loans and Investments (excluding real

SDtate)

550,562

20,608

1«ZU

421,896

15,915

60,280

12,712

11,17S

-

6,768

Capital assets— l&nd, buildings, and

equipment

541,365

5,931

. 289

405,490

5,658

25,818

97,912

258

•

8

Other real estate

17,199

569

27

14,016

192

191

2,564

19

-

-

Other assets

51.163

446

53

42.028

1.820

2,9U

5.595

551

-

1

Total assets

1.313.949

40.695

2.086

969.624

52.294

112.992

156.844

12.404

7.015

Llabllitiesi

Accounte payable

22,980

490

62

11,492

885

5,546

4,457

40

-

9

Notes, loana, bonds, and mortgages

125,275

1,155

47

66,565

857

19,768

56,904

1

..

-

Other liabilities

100,607

891

112

70,506

5,557

10,870

11,429

1,219

.

22

disserves (not depreciation reserves)

228,276

8,980

48S

190,449

6,111

.8,060

4,167

10,025

•

_

Capital stock or lumberships

146,356

6,061

4S8

a09,46S

5,019

2,577

24,616

U4

-

66

Surplus and undivided profits

240,189

4,721

959

141,239

12,589

54,766

45,591

446

•

299

Net worth - not segregated

467,603

19,883

5

392,149

5,485

52,474

12,456

559

.

6,617

Less surplus deficit

17.3S8

1.467

.

12.240

5

1.070

2.556

..

•

-

Tetal liabilities

1.513.949

40.695

2.066

969,624

52.294

112.992

156.844

12.404

7.015

Oroas Inocme and receipts i

Dues, received from members

59,924

8,075

1S9

12,200

8,799

5,852

25,642

1,044

-

175

Fees, fines, assessments, and sijallar

receipte from members

10,075

3,903

472

1,059

2,422

565

1,560

294

-

21

Dues, aaaeasments, per capita taxes.

etc., from affiliated organizations

9,242

7,232

1

544

277

275

1,114

a

.

-

Grants, gifts, contributions, etc..

received

55,477

519

227

46,060

2,725

4,205

1,719

24

•

(5)

Dividends and interest

17,766

548

17

14,815

452

1,253

209

355

-

179

Rents

5,981

280

5

4,205

555

395

745

-

.

1

Gross receipts from business ac-

tivities

363,970

8,438

2,521

195,959

15,540

84,604

52,S99

5,926

-

803

Other gross Incone

16.145

2.129

SO

8.529

400

2.589

2.406

65

-

.

Total gross Income and receipts

636.580

51.123

5.229

283.129

50.951

99.492

85.794

S.68S

1.179

Disbursements!

Death, sick, and pension benefits to

nembere or their dependents

10,953

1,538

19

4,570

14

2,470

55

2,287

-.

-

Other benefits to nenbers

20,993

252

_

289

9

19,698

87

146

.

512

Dues, assessments, per capita taxes,

etc., paid to affiliated organisa-

tions

3,865

2,600

17

592

178

168

Ai

_

-

(5)

Cost of goods sold

86,807

656

787

53,083

4,954

26,528

20,871

142

-

56

Wages, salaries, and commissions

154,596

5,456

827

81,135

9,520

16,575

22,712

258

.

154

Coiq}en8ation of officers

5,515

896

78

2,311

1,228

474

297

22

_

10

Interest

4,044

45

1

2,005

62

769

1,162

_

-

' -

Taxes

7,601

579

28

1,995

675

1,107

5,404

8

*

5

Other operating expenses

168,925

12,045

968

99,666

9,154

19,435

27,276

279

.

101

Grants, gifts, contributions, etc..

paid

14,880

214

202

13,329

275

455

407

_.

_

•

Dividends and other distributions to

members, etc.

555

_

54

218

U

264

7

-

.

-

Other disbursements or charges

17,982

155

28

15.356

159

1.427

470

552

.

55

Total disbursements

476.493

22.216

2,940

254,549

26.217

89.166

77,059

5,475

_

875

For footnotes, gee pages 41-42,

BOSTON PUBLIC LIBRARY KiRStMN Qum^^ BRANCH

I

- 23 -

Tables 9 - 13, Tax-exempt organizations Trtiose primary functions are business activities

Page

All returns*

9. Total gross income and receipts by States and by type of

organization ^. 24-25

10. Receipts and disbursements by type of organization 26

11. Total gross income and receipts by type of organization

and by total gross income and receipts classes 27-28

12. Total assets by type of organization- and total assets

classes 29-SO

13. Assets, liabilities, receipts and disbursements, for se-

lected balance sheets by type of organization........ 52^'

ii

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insurance

organizationa

(not

life or

marlAe)

Total groaa

income

and

receipts

19

194 445 168

85

36

103

27 , 2,245 N

930 * 3,105 '

272

217 96

589

485

440 1,240 1,805

174

855 92

503

104

422

203 1,952

109

481

1,714

43

120

3,055

15

210

279

117 1 208

71 225 481 161 3,263 25

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1,159 119

1,165

4,442

95b

4

164

4U

4,431

559 4,761 3,417 3,668

968 4,034

734 41

246

1,339 4,058 2,352 4,144 532 26

102

72

162

1

1,207

461

5,oa4

1,147

586

894

12

850

264

3,383

3,613

195 1,031

961

43

4,855

443

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Building and loan or savings and loan associ- ations (not Federal), and cooperative banks organized in !:assachusetts

lo7

85

405

10,764

970

1,740

910

306

643

318

415

12,334

5,148

1,827

4,704

3,399

4,649

1,449

9,598

187

3,934

4,089

193

4,447

536

2,491

26i

11,744

208

14,436

3,635

594

35,446

1,377

1,013

13,791

2,086

706

442

2,820 5,056

127 1,649 1,577

630 6,082

139

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37,721 4,737

996

6,505

12,150

76

1

2,977

243

6,298 14,166

512,451

5,532

169

30,169

5,394

2,986

4,610 16 198

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479 840 189 4S1 457 827 482 612 511 755 515 198 929 050 140 264 959 228 338 353 021 611 481 697 628 885 365 568 462 279 683 662 586 056 347 940 313 116 510 176 754 564 585 986 966 454 670 883 659

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1,31a 460 392 47 245 282 99 308

1,937 758 803 627 327 246 164 537 147 427

1,366

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876

264

524

14

84

650

83

1,239 347 433

1,442 451 414

1,348 61 175 245 280

1,109 265 85 425 619 170

1,264 36

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Arizona

California

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Connecticut

Delaware

Florida

Georgia

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Idaho

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Indiana

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Kansas

Louisiana

Marylandl/

Uaseachuaetta

Michigan

Uinnesota

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Nebraska

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- 33 -

Miscellaneous tables 14-19

Page

Returns with rent income:

14. Amount of rent received and total gross income ajid receipts by type of organization and by rent re- ceived classes 34-35

Labor organizations:

15. Receipts and disbursements by total gross income and

receipts classes 36

Farmers' cooperative marketing and purchasing organizations:

16. Receipts and disbursements by total gross income and

receipts classes 37

17. Assets, liabilities, receipts, and disbursements by

total assets classes 38

18. Returns with schedule for volume of business done,

volume of marketing and purchasing with members,

nonmembers, and United States Government, receipts,

and disbursements by type of cooperative 59

All returns:

19. Total gross income and receipts and total disburse- ments by type of organization and by status of rul- ing on taxability 40

- Taz-eieopt organlzetloiia which report rent Income, 1943, by type of ortcnlzation and by rent received classes: ^.'unber of returns, amount of rent received, and total gross incoae and receipts

(Returns, Fom; 990 for 1943, received In the bureau through December 31, 1944)

{L-oney flKurea Id thous

ends of

dollar.

i

sub- sec- tion

Total

Rant

received classes

Under *500

$500

under 51.000

51.000 under }2.500

^2.500 under ;5.000

-

Totiil

Total

Total

Total

Total

Type of organization

3f

irumber

Rent

gross

flumber

Rent gross

:rumber

Rent

gross

^^jinber

Rent

gross

Number

Rent

gross

sec-

of re-

re-

iQCorae

of re-

re- 1 Incorae

of re-

re-

income

of re-

re-

income

of re-

re-

income

tion

turns

ceived

and ra-

turns

ceived and re-

turns

ceived

and re-

turns

ceived

and re-

turns

ceived

and re-

101

ce lots

ceipts

ceipts

ceipts

ceipts

Organizations v/hose primary. func-

tions are nonbusiness activities:

Labor organizations

(1)

12/1,267

1,980

82,901

797

126 16,064

167

lis

6,440

12/167

260

7,032

63

223

7,218

Agricultural and horticultural

organizftitioas

(1)

135

210

2,436

80

15

1,030

16

12

494

18

29

377

8

29

233

Literary, scientific, educational

or charitable organizations,

hospitals, foundations, funds, etc

(6)

1,231

19 ,186

212 ,717

353

71

45,821

167

120

11,019

195

324

16,590

158

658

12,901

Business leagues, chambers of com-

merce, boards of trade, etc.

(7)

244

732

3,088

120

26

1,451

38

27

1,433

36

68

1,429

20

65

838

Local associat.ons of employees.

civic leaeuer, social welfare, etc.

(8)

1,271

1,635

18,479

871

123

9,295

144

104

2,684

134

209

1,868

57

201

2,162

Social clubs for pleasure or

recreation

(9)

825

1,617

32,720

377

69

6,074

111

78

2,614

167

272

4,424

89

315

2,479

SiiQjloyees' beneficiary associations

(16)

6

73

2,775

2

(3)

38

-

-

-

1

2

425

2

9

99

Teachers' retirement fund asso-

ciations

(17)

2

15

161

1

(3)

28

-

-

-

-

-

-

-

-

-

United States employees' benefi-

ciary associations

(19)

1

1

293

-

-

-

1

1

293

-

-

-

-

-

-

Total

4,980

25,448

360 ,571

2,6C8

436

79 ,790

644

460

23,977

718

1,154

32 . 146

397

1,400

25.932

Organizations v/hose primary func-

tions are business activities:

t.*utual savings banks - savings

department

(2)

278

31,887

434,948

20

5

3,352

P

11

2,635

24

42

8,371

31

122

13,219

I-^utual savings banks - life

insurance department

(2)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Building and loan or savings

and loan associations (not Fed-

eral), and cooperative banks

organized in Massachusetts

(4)

2,1?.7

12,618

132,312

591

136

16,430

368

268

13,210

482

781

21,968

308

1,070

22,767

Cooperative banks except those or-

ganized in WassQchusatts and

credit unions (not Federal)

(4)

23

16

567

18

3

270

2

1

126

-

-

-

3

11

171

Cemetery companies

(5)

163

206

7,030

98

16

1,222

27

19

917

17

24

2,069

13

51

1,524

Local benevolent life insurance

assoclatloDfi

(10)

7

31

1,458

2

(3)

2

1

1

44

2

3

169

-

-

-

Ltutual ditch or irrigation

companies

(10)

48

39

1,223

33

5

816

6

4

96

6

9

152

1

3

16

Mutual telephone companies

(10)

33

48

lis

28

3

67

2

2

3

1

2

2

-

-

-

iJhitual organizations not else-

where classified

(10)

90

36

6,305

65

10

4,009

13

9

1,415

10

13

779

1

3

102

Mutual insurance organizations

(not life or marine)

(11)

125

119

5,106

73

14

2,450

21

U

749

21

33

1,372

4

12

165

Farmers' cooperative marketing and

purchasing organizations, total

(12)

712

813

633,598

519

84

240,007

83

57

65,183

55

81

101,658

28

92

63,046

Marketing also purchasing

(1£)

361

339

454,098

292

44

177,234

36

23

28,194

19

27

77,845

11

37

43,646

I/jirketing (exclusively)

(12)

162

197

110,816

92

15

33,046

32

23

31,541

16

24

15,473

10

34

10,589

Purchasing (exclusively)

(12)

115

85

56,958

91

17

24,436

10

6

3,015

7

10

4,794

4

13

8,561

Type of activity not stated

(12)

71

192

11,726

44

7

5,290

6

4

2,434

13

21

3,546

3

9

250

Crop financing organizations

(13)

4

8

231

2

(3)

155

-

-

-

-

-

-

2

7

76

Holding companies for other tax-

exempt organizations

(14)

728

4,477

6,713

53

14

130

66

43

126

236

406

720

186

664

1,120

Federal credit unions

(15)

16

12

382

13

2

227

.

-

1

1

7

1

5

44

Federal savings and loan asso-

ciations

(lb)

661

3,178

74,017

196

48

11,736

105

75

3,768

153

247

12 ,193

87

309

U,375

National farm loan associations

(15)

22

2

• 77

22

2

77

-

-

-

-

-

-

.

Production credit associations

(15)

1

6

49

-

-

-

-

-

-

-

-

-

-

-

Federal intermediate credit banks,

Federal land banks, banks of

cooperatives, production credit

corporations, etc.

(15)

8

316

48.064

1

(3)

35

-

-

-

-

-

-

-

-

-

Total

5,046

53 , 809

1.352.260

1.735

343

280,984

699

503

93,272

1.007

1.645

149,461

665

2.349

118.623

Crend total

.

10.026

79.257

1.712.831

4.344

778

360.775

1.343

963

117.249

1,725

2,799

18J,607

1.062

3,749

144,654

For footnotes, see pages 41-42

Table 14, - Tax-exanpt organizations which report rent Income, 1943, by type of organization and by rent recelTed classaa: Number of returnee amount of rent received, and total gross income and receipts - Concluded

(Returns, Foim 990 for 1943, received In the Bureau through Deeanber 31, 1944)

(Money flpurea In thouaands of dollars}

3ub- seo-

tlOD

Sent

received classes - Concluded

$5,000

under $10,000

$10,000 under

515.000

$15,000 under

$25,000

$25,000 under $50,000

$50,000 and over

Total

Total

Total

Total

Total

Type of organization

3f

Number

Rent

gross

Number

Rent

gross

Number

Rent

gross

Number

Rent

gross

Number

Rent

gross

sec-

of re-

re-

income

of re-

re-

income

of re-

re-

income

of re-

re-

income

of re-

re-

income

tion

turn*

ceived

and re-

turns

ceived

and re-

turns

ceived

and re-

ttume

ceived

and re-

turns

ceived

and re-

101

ceipts

ceipts

ceipts

ceipts

ceipts

OrganlZQtlOEBrtioae primary func-

tions are nonbusiness actlTltles:

Labor organizations

(1)

12/44

299

15,155

12

144

2,999

5

85

1,635

8

306

20,883

4

419

6,485

Agricultural and horticultural

organizat ions

(!)

6

37

147

3

40

68

1

21

61

1

E7

27

_

_

Litei-ery, scientific, educational

or charitable organizat ions, hos-

pitals, foundations, funds, etc.

(6)

111

766

39,677

63

777

15,558

69

1,364

14,768

62

»,035

16,514

63

13,171

41,870

Business leagues, chambers of com-

meroe, boards of trade, etc.

(7)

8

56

628

5

68

721

2

39

573

5

160

515

2

232

501

Local associations of employees.

civic leagues, social welfare, etc.

(8)

36

248

882

9

U3

726

12

262

325

6

225

390

2: 145

147

Social clubs for pleasuire or

recreation

(9)

50

332

5,524

16

187

3,586

9

167

6,108

6

197

1,911

„

_

_

ai?)loyee9' beneficiary aasoclatlons

(16)

-

-

-

-

-

-

-

.

-

-

-

.

1

61

2,212

Teachers' retireaient fund aeso-

ci at ions

(17)

_

-

-

-

-

-

1

.15

133

_

_

_

_

_

_

United States employees' benefi-

ciary associations ,

(19}

-

-

-

-

-

-

-

-

-

_

_

_

_

_

.

Total

255

1.738

62.013

108

1,330

21.655

99

1,953

23.601

88

2,950

40,241

62

14.028

51.215

OrKsnlzatlons whose primary func-

tions are business activities:

Ifutuel savings banks - savings

department

(2)

33

240

15,489

18

232

7,606

£7

505

21,189

34

1,269

40,869

76

29,462

317,218

laitual savings banks - life

insurance department

(2)

-

-

-

-

-

-

_

_

_

_

.

_

.

Building and loan or savings

and loan associations (not Fed-

oral), and cooperative banks

organized in Massachusetts

(4)

184

1,308

15,100

68

842

7,365

61

1,148

9,326

37

1,366

8,126

28

5,698

18,020

Cooperative banks except those

organized in Massachusetts and

1

credit unions (not Federal)

(4)

-;

-

-

-

-

_

-

.

.

_

Cemetery companies

(5)

41

29

185

1

14

74

3

52

1,089

_

_

Local benevolent life insurance

1

aasociatioos

(10)

-

-

.

1

11

1,044

1

16

209

_

.

.

.

Mutual ditch or irrigation

companies

(10)

1

6

8

1

11

136

_

»

' _

„

_

_

Mutual telephone companies

(10)

1

5

5

-

_

.

_

_

_

]

36

37

_

_

Mutual organizations not else-

where classified

(10)

_

_

_

.

_

.

_

_

_

_

Mutual insurance organizations

(not life or marine)

(U)

5

35

334

:

10

57

_

.

_

.

_

Farmers' cooperative marketing and

purchasing organizations, total

(12)

17

126

61,133

5

59

9,793

2

37

103

1

27

67

2

250

92,608

Market int£ also purchasing

(12)

6

36

29,067

1

11

5,594

_

_

_

.

_

1

161

92,518

Marketing (exclusively)

(12)

9

64

18,249

3

37

1,918

_

_

_

_

_

Purchasing (exclusively)

(12)

1

7

13,790

1

U

2,281

1

19

81

.

_

.

Type of activity not stated

(12)

2

18

27

_

_

.

1

17

22

]

27

67

1

90

90

Crop financing organizations

(13)

.

«

_

_

_

_

_

_

_

Holding oompanles for other tax-

exempt organizotione

(14)

115

763

1,046

27

320

734

24

472

723

23

752

1,025

11

1,043

1,095

Federal credit unions

(15)

1

6

lo:

_

_

_

_

_

_

,

Federal sevingo md loan aaso-

'

clatlons

(15)

57

404

8,92!

22

260

4,929

25

452

"7,677

S

279

3,2U

7

1,104

5,205

National farm loan associations

(15)

-

-

.

-

_

_

,

-

*

.

.

Production credit assoolationa

(15)

1

6

49

_

_

_

_

_

.

.

_

Federal int»nnediate credit hanks,

cooperatives, production credit

oorporatlons, etc.

(15)

1

7

7.490

-

-

-

-

-

-

3

US

IS. 163

5

194

25.576

Total

.

420

2,93!

109.865

144

1.788

31.717

143

2.682

40.316

106

3.e4S

68.499

127

37.751

459 .522

Grand total

-

675

4.673

171.878

25E

3.08E

5S.57S

242

4.634

63.918

194

6,79;

108.740

1B9

51,779

510.737

For footnotes, s«« pages 41-42*

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- 39 -

Table 18, • Ta»-«ixeBpt farmers' oooperatiTa marketing and purchasing organizations, 1943,

which submitted a schedtile for volime of business done, by type of cooperative:

Number of returns, volume of marketing and purchasing with members, nonmembers,

and United States Government, receipts, and disbursement

(Returns, Form 990 for 1943, received in the Bxireau through December 31, 1944)

sands of dc

l\^a)

Farmers • cooperative marketing

and Durchasinfi oreanizatlons

Marketing

Marketing

Purchasing

Total

also

(exclus-

(exclus-

Dorcbasinii

ivelv)

ively)

Nuaber of returns

3.319

1.624

866

829

Volume of marketing with -

Helpers

1,689,241

938,061

751,180

"

Nonnsmbers t

Producers

139,087

81,549

57,539

-

Nonproducers

22,995

17,675

5,320

-

United States Oovemmait

131,861

50,747

81,114

"

VoluM of purohjuiiag with -

Members

497,439

257,027

-

260,411

Nonmembers t

Produc ers

51,919

32,599

-

19,521

Nonproducars

15,762

9,408

-

6,554

United States Oovernmant

4.299

5,827

472

Total marketing and purchasing

2^552.603

1.370.692

895,155

286.758

aross income and receipts t

Dues received from members

868

426

452

10

F*as« fines, assessments, and similar

receipts from members

993

847

114

32

Dues, assessments, per capita taxes.

etc., firom affiliated organisations

105

66

59

(S)

Grants, gifts, contributions, etc.«

received

42^

248

1

Dividends and interest

5,187

1,199

1,405

585

Rents

554

335

151

68

Gross receipts from business activities

1,920,876

1,053,801

575,928

293,147

Other grcss incons

7.375

3.864

li962

1.550

Total gross Inccoe and receipts

1.934.587

1.060.718

578.276

295.593

Dlsbursementaj

Death, sick, and pension benefits to

members or their dependents

—

«.

—

—

Other benefits to members

-

■»

—

-

Dues, assessments, per capita taxes.

etc*, paid to affiliated organizations

2,084

1,214

116

754

Cost of goods sold or pur^ases for or

advances to patrons

1,650,852

906,545

464,268

260,259

Wages, salaries, and commissiona

81,526

48,695

21,917

10,916

Compensation of officers

2,471

1,217

920

334

Interest

4,005

1,650

1,815

541

Taxes

10,651

5,215

6,572

844

Other operating expenses

97,711

55,445

56,152

8,156

Grants, gifts, contributions, etc., paid

525

121

156

48

Dividends (not patronage) ani other

distributions to meabtrs, etc.

4,936

2,552

2,106

498

Patronage dividends or refunds paid or

credited

61,232

55,565

36,355

9,511

Other dlsbursaaents or diarges

6.442

3,103

2.011

1.528

Total disbursements

1,922,214

l.(?56,8&7

57?,W

292,951

For footnotes, see pages 41-42.

- 40

Table 19. - Tax-exempt organizations 1943, by type of organization and by organizations ruled tax- exempt or organizations awaiting ruling on taxability: Number of returns, total gross income and receipts, and total disbursements

(Returns, Form 990 for 1945, received in the Bureau through December 31, 1944)

(Money figures Iji thousands of dollars)

Sub-

Organizations awaiting

sec- tion

Total number

Organizations ruled tax-exempt,

ruling on taxability

Total

Total

Total

Total

Type of organization

of

of re-

Number

gross.

dis-

Number

;ross

dis-

sec-

turns

of re-

income

burse-

of re-

Income

burse-

tion

turns

and re-

ments

turns

ind re-

sents

101

ceipts

jeipts

Organizations whose primary functions

are nonbusiness activities:

Labor organizations

(1)

14/28,638

14/27,015

374,850

311,599

1,623

14,836

11,807

Agricultural and horticultural

ofg.-inizations

(1)

955

739

10,507

9,286

. 216

2,210

2,057

Literary, scientific, educational

or charitable organizations,

hospitals, foundations, funds, etc.

(6)

8,901

8,343

807,983

679,774

558

20,445

17,200

Business leagues, chambers of com-

merce, boards of trade, etc.

(7)

5,695

4,835

176,782

154,606

860

8,242

6,880

Local associations of employees.

civic leagues, social welfare, etc.

(8)

8,549

7,162

183,465

162,260

1,387

6,358

5,295

Social clubs for pleasure or re-

creation

(9)

14/7,297

14/6,663

138,450

126,546

634

5,588

4,958

Employees' beneficiary associa-

tions

(16)

423

324

45,392

36,097

99

2,685

2,286

Teachers' retirement fund associa-

tions

(17)

6

6

1,502

957

-

-

-

United States employees' benefi-

ciary associations

(19)

138

137

3,749

3.001

1

3

2

Total

^

14/60,602

14/55,224

1.742.679

1.484.1?7

5.378

60,368

50.464

Organizations whose primary functions

are business activities:

Mutual savings banks-savings

department

(Z)

322

307

435,405

402,541

IS

9,814

7,611

Mutual savings banks - life in-

surance department

(?)

28

27

873

458

1

4

3

Building and loan or savings and

loan associations (not Federal),

and cooperative banks organized

in Massachusetts

(4)

3,461

3,312

167,305

145,329

149

3,039

2,572

Cooperative banks except those

organized in Massachusetts and

credit unions (not Federal)

(4)

3,458

3,146

3,076

7,340

312

406

394

Cemetery companies

(5)

1,188

1,037

18,433

14,928

151

855

688

Local benevolent life insurance

associations

(10)

176

140

3,290

2,654

36

984

944

Mutual ditch or irrigation

companies

(10)

765

496

4,760

4,124

269

1,327

960

Mutual telephone companies

(10)

406

328

475

418

78

96

82

Mutual organizations not elsewhere

clasiified

(10)

1,017

966

52,562

46,896

51

1,583

1,515

Mutual insurance organizations

(not life or marine)

(U)

1,459

1,243

25,752

21,270

216

2,612

2,158

Farmers' cooperative marketing and

purchasing organizations, total

(12)

4,397

4,120

2,207,464

2,186,038

277

26,440

25,816

Marketing also purchasing

(12)

1,790

1,729

1,111,732

1,106,425

61

8,591

8,548

Marketing (exclusively)

(12)

1,167

1,086

705,857

694,742

81

7,554

7,224

Purchasing (exclusively)

(12)

946

869

316,614

313,613

77

7,036

6,895

Type of activity not stated

(12)

494

436

73,261

71,258

58

3,259

5,148

Crop financing organizations

(13)

27

27

1,447

972

-

-

-

Holding companies for other tax-

exempt organizations

(14)

934

798

14,383

10,925

156

838

520

Federal credit unions

(15)

3,092

3,085

5,021

5,012

7

10

10

Federal savings and loan associa-

tions

(IS)

1,301

1,296

110,209

96,431

5

148

118

National farm loan associations

(15)

1,498

1,491

8,855

8,232

7

55

22

Production credit associations

(15)

498

494

13,958

14,015

4

134

144

Federal intermediate credit banks.

Federal land banks, banks of

cooperatives, production credit

corporations, etc.

(IS)

18

18

79.959

77,940

-

-

-

Total

~

24.045

22.331

3.158.228

3,045.534

1,714

48,845

43,536"

Grand total

-

14/S4.647

14/77.555

4.900.906

4^529.661

7,092

108,712

94,000

For footnotes, see pages 41-42.

- 41 -

Footnote* for tables 1-19

\/ laoludes Oietrlct of Coltoabift*

2/ Inolude* AlAska.

3/ Less than $500.

4/ Table 1 inolude* 8 ^''^^P returns repreeezrtii^; 1,889 orgaQizations aa follow* :

Total

Ubor organizations

Social clubs for pleasure or re- creation

States

Number of group returns

Number of organiia- tions re- presented

IJumber of group returns

Number of organisa- tions re- presented

kumbc'r of groiq> returns

Number of organiza- tions re- presented

Illinois Uiohijftn New York Ohio

1 1 4 2

53

1,203

427

206

1 2 2

1,203 364 206

1 2

53 63

Total

8

1.889

5

1.773

3

116

^ Table 2 includes the 8 group returns as shown in the total of note 4.

6/ Table 3 includes 8 group returns representing 1,889 organizations as follows t

Social c

lu^s for

Total gross

Total

Ubor

pleasure

or re-

income and

oicganizations

oreatloi

receipts

Number

Number of

tfunber

Number of

Number

Number of

classes

of group

organiza-

of group

organiza-

of group

organisa-

(Thousands

returns

tions re-

returns

tions re-

returns

tions re-

of dollars)

presented

presented

presented

],0 under 15

1

12

^

^

1

12

i% under 50

1

19

1

19

•

.

IfiKi under 250

2

104

—

—

2

104

250 under 500

2

1,230

2

1,230

•

_

1,000 under 5,000

1

179

1

179

_

_

5,000 and orer

1

345

1

345

-

Total

8

1.989

5

1.773

3

116

2/ Tables 4, 5, and 6, each includes under social clubs, 1 group return re- presenting 53 organizations*

8/ Tftble 7 includes 1 group return to irtiioh are attached 9 balance sheets distributed in total assets classes as foUowvs 2 balance sheets in class $1,000 under $5,000; 3 in class $5,000 under $10,000; 3 in class $50,000 under $100,000; and 1 in class $100,000 und«r $250,000,

- 42 -

rootnotes for tables 1-19 - Concluded

2/ A om^lete telanoe sheet is tabulated for organizations whose primry funotlons are nonbusiness activities under subsections (1) labor organizations, (6)« (7)> (^)# ^'^^ ('}/ ^' ^^^ return shows $5,000 or more gross receipts from business; and under subsections (1) agricultural and horticultural organizations, (16), (17), and (19), if the return shows $100,000 or more total gross income and receipts.

10/ Purchases for or advances to patrons*

11/ A complete balance sheet is tabulated for organizations whose primary functions are business activities under subsection (2) mutual savings banks if the return shows $1,000,000 or more total gross income and receipts, subsections (4)# (5), (10), (11), (13), (14), and (15), if the return shows $100,000 or more total gross inoome and receipts, and subsection (12) farmers* cooperative organic stions regardless of the amount of such receipts,

12/ Table 14 includes under labor organizations 2 groi^ returns distributed in rent received classes as follows t 1 return z>epresenting 27 organizations in class $1,000 under $2,500; and 1 return representing 179 organizations in class $5,000 under $10,000*

13/ liable 15 includes 5 group returns repi>esenting 1,773 labor organizations, distributed in the total gross income and receipts classes as shown in footnote 6.

14/ Table 19 includes 8 group returns: 5 representing 1,773 labor organizations, ana 3 representing 116 social organizations*

SECTION B

Returns received between December 3I, 19^ and September 1, L9^5

- 43 -

Tax-exempt ox-geinizations, returns Form 990, for 1943 Supplemental statistics

These data from the annual returns. Form 990, are sup- plemental to the data for organizations exempt from tax under section 101, contained in Section A of this report, and are compiled from returns for the calendar year 1943 eniA for fiscal years beginning in 1943, received in the Bureau betvrsen December 31, 1944 » and September 1, 1945*

There -were 17,563 returns received softer December 31, 1944, of which 2,13v' retiims show total gross income and receipts of #50,000 and over, 15,371 returns show total gross income and receipts less than $G0,000, and 55 show no income data*

Cei*tain details from 2,137 returns of organizations re- porting $50,000 and over total gross income and receipts are tabulated in five tables showing data on receipts, dis- bursements, and total assets from these returns. On pages 46-51 the five tables, 2, 5, 7, 10, and 12 present these items in the same manner as similar data ar« presented in Section A of this report. The tables are identical with those in Section A, however, each is labeled 'Supplement' so that it will be evident the data therein are in addition to those in that section.

Ho similar data are tabulated from the remaining retuims, however, each of the 15,371 returns with total gross income and receipts of less than #50,000 has been classified for the type of orgcuiization as determined from the subsection of sec- tion 101 under which tax exemption has been established, taking into consideration the subdivisions under the six sub-seotions containing combinations of activities as was done in Section A*

On the following page, there is a tabulation of the 17,508 returns which show income data, by type of organization as well as the breakdown according to the amount of total gross income and receipts*

- 44 -

Tax-«xaapt organizations. Form 990, for 1945 and fiscal years ending In 1944, received In the Bureau after December 31, 1944, by type of organization and by nuni>er of re- turns with total gross incoine and receipts under $50,000 and $50,000 and OYer

Ijrpe of organization

Subsec- tion of section 101

Total

Nunfcer of returns with total gross income and receipts

Under $50,000

$50,000 and over

Organizations whose primary functions are non- business activltiest Labor organizations

Agricultural and horticultural organizations Literary, scientific, educational or charitable

organizations, hospitals, foundations, funds, etc. Business leagues, chambers of commerce, boards of

trade, otc. Local associations of employees, civic leagues,

social welfare, etc. Social clubs for pleasure or recreation Soployees' beneficiary associations Teachers' retirement fund associations United States employees' beneficiary associations

(1) (1)

(6)

(V)

(8)

(9)

(16)

(17)

(19)

4,006 316

5,251

1,169

1,764

2,234

108

21

5,918 290

2,806

.1,056

1,684

2,070

99

21

90 26

425

115

80

164

9

Total

12.851

11.S44

907

Organizations whose primary functions are business activities 5

Mutual savings banks - savings department

Mutual savings banks - life Insurance department

Building and loan or savings and loan associa- tions (not Federal), and cooperative banks organized in Massachusetts

Cooperative banks except those organized in Massachusetts and credit unions (not Federal)

Conetery con^anies

Local benevolent life insurance associations

Mutual ditch or Irrigation companies

Mutual telephone companies

Mutual organizations not elsewhere classified

Mutual insurance organizations (not life or marine)

Farmers' cooperative marketing and purchasing organizations, total Marketing also purchasing Marketing (exclusively) Purchasing (exclusively) ■^rpe of activity not stated

Crop financing organizations

Holding conpanies for other tax-exempt organiza- tions

Federal credit unions

Federal savings and loan associations

National farm loan associations

Production credit aasociationa

Federal intermediate credit banks. Federal land banks, banks of cooperatives, production credit corporations, etc.

(2) (2)

(4)

(4)

(5)

(10)

(10)

(10)

(10)

(11)

(12) (12) (12) (12) (12) (13)

(14) (15) (15) (15) (15)

(15^

149 2

717

893

196

30

119

99

50

242

1,198 544 504 375 175 5

279 115

52 491

12

8

15

1

542

885

180

29

lis

99 41

229

372 54

118 85

117 5

275 115

21 491

11

1

154 1

175

8

16

1

4

9

IS

826 290 186 292

58

4 51

1

7

Total

4.657

5.427

1.230

Grand total

_

17.508

15.571

2.157

I

-45 -

Tables

Tax-exempt organisations with #50,000 and over total gross income and receipts - retunis received after December 31, 1944

Page Organisations whose primary functions are nonbusiness activities}

All returns:

2 (Supplement)* - Number, receipts, and difburse-

ments by type of organization. 46

Returns with gross receipts from business:

5 (Supplement), - Number, receipts, and disburse- ments by type of organization. • 47

7 (Supplement). - Number of returns, number with- out balance sheets by type of organization, and for returns with balance sheets by total assets classes: Niunber of balance sheets and total assets •• • •• 48

Organizations whose primary functions are business activities:

10 (Supplement), - Number, receipts and disburse- ments by type of organization... 49

12 (Supplement). - Number of returns, number with- out balemoe sheets, and for returns vrith balance sheets by total assets classes: Num- ber of returns and amount of total assets.... 50-51

46

n

5

a

l5 g

n o

:§ a

01 1

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1

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1 1

1

1 1

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1

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Form 990

TREASURY DEPARTMENT

Internal Ren'enue Service

(Revised May 1944)

UNITED STATES

\NNUAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 101 OF THE INTERNAL REVENUE CODE, OR UNDER CORRESPONDING PROVISIONS OF PRIOR REVENUE ACTS

(Required under Section 54(f) of the Infernal Revenue Code, az added l>y Secfion 117 of the Revenue Act of 1943')

For Calendar Year

)r Fiscal Year Begun ...., and Ended

This retarn mast be

Ued on or before the

:5th dar of the 5th

nonth following the

liose of the annual ac-

■onntinK period. Re-

Sarn must be filed with

he Collector of Inter-

tal Revenue for the

jtistrict in which is lo-

ated the principal

dace of business or

irincipal office of the

Tffanization.

PRINT PLAINLY NAME AND ADDRESS OF THE ORGANIZATION

(Name)

(Street and number)

(Post office)

(County)

(State)

Have you been adviseii by Bureau letter of your exemption? If "Yes"

(Yes or nol

state (date of letter If "No," application for

exemption must accompany this return. Consult collector for your district for information.

State nature of your activities _ _.

Subsection of section 101 under which you are exempt .

File Code.

Serial No..

District .

. Hav t H<.

ngaged in any activities which have not previously been reported to the Bureau? If so, attach

■oment. (Yes or no)

iS not previously reported to the Bureau been made in your articles of incorporation or bylaws or other

ins,!,. of similar import? If so, attach a copy of the amendments.

(Yes or no)

!. State the names and addresses of the officers or other persons having care of the books of account, minutes, correspondence, and other documents and records of the organization.

(Name and title)

(Address I

(Name and title)

(Address)

\. Check whether this return was prepared on the cash D or accrual basis D-

1. This form shall be prepared in accordance with the method of accounting regularly employed in keeping the books of your organization.

!. Fill in the items on the reverse side of this form, to the extent that they apply to your organization.

We, the undersigned, president (or vice president, or other principal officer) and treasurer (or assistant treasurer, or hiei accounting officer) of the organization for or by which this return is made, each for himself declares under the penalties )f perjury that this return has been examined by him and is to the best of his knowledge and belief a true, correct, and com- )lete return.

CORPORATE SEAL

(President or other principal officer) (State title)

(Date)

(Treasurer. Assistant Treasurer, or Chief Accounting Officer) (State title)

(Date)

The following additional declaration shall be executed by the person other than an officer or employee of the organization pctually preparing this return:

I declare under the penalties of perjury that I prepared this return for the organization (s) named herein and that this return is to the best of my knowledge and belief a true, correct, and complete return.

(Name of firm or employer, if any)

(Sif7nature of person preparing this return)

(Date)

Tlie fihnjr of a return is not required of any oriranization exempt from taxation under the provisions of section 101 which is a (1) religious organization exempt under section 101 (61 : (2) educational organization exempt under section 101 (6). if it normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the plare where its educational activities are rcgularlv carried on : (31 char- itable organization, or an organization for the prevention of cruelty to children or animals, exempt under section 101 (6). if supported, in whole or in part, oy lunds contributed by the United Mates or any State or political subdivision thereof, or primarily supported by contributions of the general public; ini I'l?""/'?? i°".'^'"^"?1' undT section 101 (6), if operated, supervised, or controlled by or in connection with a religious organization exempt under section lui b) : (51 traternal beneficiary society, order, or association solely exempt under section 101 (31 : or (61 corporation exempt under section 101 (15). if wnojly owned by the United Mates or any agency or instrumentality thereof, or a wholly owned subsidiary of such corporation.

GROSS INCOME AND RECEIPTS Item No.

*1. Receipts from members:

(o) Dues

(6) Fees, fines, assessments, and similar receipts

*2. Dues, assessments, per capita taxes, etc., received from affiliated organizations

*3. Grants, gifts, contributions, etc., received

4. Dividends and interest

t5. Rents

t6. Gross receipts from business activities (state nature) :

(a) _-— .— - - $

(b)

(e) -

id) .^

*7. Other gross income and receipts

8. Total gross income and receipts (total of items 1 to 7, inclusive) . .

9.

DISBURSEMENTS, ETC. Benefits paid to members or their dependents:

(a) Death, sickness, disability, or pension benefits

(6) Other benefits

Dues, assessments, per capita taxes, etc., paid to affiliated organizations

Cost of goods sold (or, in the case of farmers' cooperatives, purchases for or advances to patrons) . Wages, salaries, and commissions (other than compensation paid to officers, directors, trustees,

etc.)

Compensation paid to officers, directors, trustees, etc

Interest

Taxes (such as property, income, social security, unemployment taxes, etc.)

Other operating, administrative, and overhead expenses

Grants, gifts, contributions, etc., paid (state nature) :

(a) - $ -

(b)

(c) -- -

(d) - __________

21.

Dividends (other than patronage dividends) and other distributions to members, shareholders, or

depositors

Patronage dividends or patronage refunds paid or credited (For farmers' cooperatives only) . . . Other disbursements or charges (state nature) :

(a) --'- $

(6) - - - -

(e) -- - --

(d) __________ ,

Total disbursements, etc. (total of items 9 to 20, inclusive) $.

Farmen' cooptraf'iYe marketing and purchasing organiiafions ihall also state — VOLUME OF BUSINESS DONE WITH:

(o) Members

(6) Nonmember producers

(c) Nonmember nonproducers

(d) United States Government

Marketing

Purehasing

•In all cases where the total of either Items 1, 2, 3, or 7 includes money or property amounting to $3,000 or more, or to 10 percent or more of Item 8, which was received directly or indirectly from one person, in one or more transactions during the year, itemized schedules showing: the total amount received from and the name and address of each such person shall be attached to this return. (The term "person" includes individuals, fiduciaries, partnerships, cortiorations, associations, and other organizations.) Receipts by a "central" organization from organizations included in a group return need not be itemizeil in the "central" organization's separate return.

tif any amounts are reported in Items 5 or 6, a classified balance sheet of the organization (s) receiving such amounts, showing the entire assets and liabilities as of the end of the accounting period, should be attached.

A group return on this form may be filed by a central, parent, or like organization for two or more of its chartered, affiliated, or associated local organizations which (a) are subject to its general sui>ervision and examination, ih) are exempt from tax under the same provision of revenue law as the central organization, (r) have authorized it in writing to include them in such return, and id) have filed with it statements, verified under oath or affir- mation, of the information require*! to be included in this return. Such group return shall be in addition to the separate return of the central organiza- tion, but in lieu of separate returns by the local organizations included in the group return. There shall be attachetl to such group return a schedule show- ing separately (o) the total number, names and addresses of the local organizations included, and ((<) the same information for those not included therein. For further information see regulations under sections 54(f) and 101 of the Internal Revenue Code,

BOSTON PU8UC LIBRARY

U. S. GOVERNMENT PRINTING OFFICE : 1944 O - S8M08

m 1 0 -82