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Full text of "Statistics of income : compiled from the returns for ..."

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 





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4,969 

15,855 

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96,060 

39,413 

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46,611 

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14,881 

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106,757 

8,374 

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118,098 

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2,863 

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4,102 

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18,707 

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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 



■H "1 



I, n 

3! ^ 



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s 

c 
o 

1 

■p 

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 

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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 



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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 



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