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
- 2 -
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^
- 5 -
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
- 4 -
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
*
- 8 -
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.
- 9 -
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, -
Total
gross
income
and re-
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- 21 -
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
15 B
-i 3
0] V
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3! ^
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E- *>
v
J3 ^ ».
s
c
o
1
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0)
1
m
S
c
o
1
a
J
o
1
Slutual
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
-1 «
-i.. , E
is'sts
•^"~a'"'~'"'S""gS5aS~SS"S§~S'~S"°S''Eg°3?i'"°5~3S!3S'~a'°3g"
III
3 3 n
'3 n o Q.
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
1
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<D[0^-JO'\J IQi/J 1 eOOOrHrTJl/)0>->J(-IQm'VWJ>t^f IOJU3 IQrHOOO»CtlC«-oHl(OC-rH t-^rHtO 1
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Building and
loan or savings
and loan associ-
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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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liiii
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
c
5^
1 1 1 1 IC^tyl 1 1 1 lull 1 1 ICntOrHrHrOlOfl 1 ICVWIO' llOlrHC^t^l 1 1 1 IC^IC^rHr^l
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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
*!• ^.H0»*Wl^M<0tVlOOlOCVlOOCDinHt-'7>O(*QrH»0 OIWl/lUlrHt^OlOrJ-tOOXO^WtOf-OHO^WrHIO
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404
50
136
1,31a
460
392
47
245
282
99
308
1,937
758
803
627
327
246
164
537
147
427
1,366
225
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
3
o
II
Arizona
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinoia
Indiana
lows
Kansas
Louisiana
Marylandl/
Uaseachuaetta
Michigan
Uinnesota
Ulssiselppl
Blesouri
Uontana
Nebraska
Nevada
New Hampshire
New Jersey
New llexico
New York
North Carolina
North Dakota
Ohio
Oklakooa
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texaa
Utah
Vermont
Virginia
WaBhlngton2/
West Virginia
TJlsconsln
Hyoffllng
3
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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*
36 -
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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
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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