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Free File State Tax

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Free File State Tax

Free file state tax Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Charitable & Exempt Organizations Statistics

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Here you will find links to the Statistics of Income studies relating to the tax-exempt sector. For each of these areas, there are statistical tables and text articles that include both recent and historical data.

 

Charities & Other Tax-Exempt Organizations

Snapshot of Charities & Other Tax-Exempt Organizations
 

Nonprofit charitable organizations are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Code Sections 501(c)(4)–(9). Data are compiled from Form 990, Return of Organization Exempt from Income Tax.

Exempt Organizations' Unrelated Business Income Tax

Snapshot of Unrelated Business Income Tax Statistics

Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission.  Measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' UBI.  Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.

IRS Exempt Organizations Population Data Selected data for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations. Data are from the IRS Exempt Organization Master File.
Private Foundations & Charitable Trusts

Snapshot of Private Foundation Statistics

Private foundations organized for charitable purposes are exempt from income taxes.  They are differentiated from tax-exempt public charities by their narrow bases of control and financial support.  Data are compiled from Form 990-PF, and are available for the following types of organizations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts.

Split-Interest Trusts

Snapshot of Split Interest Trusts

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor.  Based on the method and timing of distributions, split-interest trusts are divided into four categories: charitable remainder annuity trusts, charitable remainder unitrusts, charitable lead trusts, and pooled income funds.  Data are compiled from Form 5227.     

Tax-Exempt Bonds

Snapshot of Tax-Exempt Bonds

Focuses on "public purpose" (Government) and "private activity" bonds, and analyzes the types of property financed and the entire issue price of bonds.  Data are compiled from Forms 8038-G and 8038, respectively.  
SOI Bulletin Articles & Data Releases Index of articles and data releases related to the nonprofit sector and published in the quarterly SOI Bulletin .

 

Page Last Reviewed or Updated: 19-Mar-2014

The Free File State Tax

Free file state tax 3. Free file state tax   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Free file state tax S. Free file state tax Church Effect of Exclusion Members of the Clergy Income From U. Free file state tax S. Free file state tax Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Free file state tax Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Free file state tax S. Free file state tax Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Free file state tax Who Must Pay Self-Employment Tax? If you are a self-employed U. Free file state tax S. Free file state tax citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Free file state tax The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Free file state tax You must pay self-employment tax if your net earnings from self-employment are at least $400. Free file state tax For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Free file state tax All net earnings are subject to the Medicare portion of the tax. Free file state tax Employed by a U. Free file state tax S. Free file state tax Church If you were employed by a U. Free file state tax S. Free file state tax church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Free file state tax 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Free file state tax However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Free file state tax See Publication 517 for more information about church employees and self-employment tax. Free file state tax Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Free file state tax Example. Free file state tax You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Free file state tax Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Free file state tax You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Free file state tax Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Free file state tax Your U. Free file state tax S. Free file state tax self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Free file state tax You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Free file state tax You must file Form 4361 to apply for this exemption. Free file state tax This subject is discussed in further detail in Publication 517. Free file state tax Income From U. Free file state tax S. Free file state tax Possessions If you are a U. Free file state tax S. Free file state tax citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free file state tax S. Free file state tax Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Free file state tax You must pay the self-employment tax whether or not the income is exempt from U. Free file state tax S. Free file state tax income taxes (or whether or not you otherwise must file a U. Free file state tax S. Free file state tax income tax return). Free file state tax Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Free file state tax S. Free file state tax income tax return. Free file state tax If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Free file state tax S. Free file state tax possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Free file state tax Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Free file state tax If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Free file state tax O. Free file state tax Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Free file state tax See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Free file state tax As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Free file state tax For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Free file state tax If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Free file state tax S. Free file state tax self-employment tax, you should request a certificate of coverage from the U. Free file state tax S. Free file state tax Social Security Administration, Office of International Programs. Free file state tax The certificate will establish your exemption from the foreign social security tax. Free file state tax Send the request to the: Social Security Administration Office of International Programs P. Free file state tax O. Free file state tax Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications