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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 


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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 
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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^' 


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445 
168 

85 

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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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