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Comparison of Income and Outlays of Nonprofit Institutions Serving Households with Revenue and Expenses as Published by the Internal Revenue Service.

Bureau of Economic Analysis
Table 7.19. Comparison of Income and Outlays of Nonprofit Institutions
Serving Households with Revenue and Expenses as
Published by the Internal Revenue Service
[Billions of dollars]
Last Revised on: October 16, 2019

Line                                2011     2012      2013     2014

 1    Revenue of nonprofit          2,045.3  2,161.1   2,263.7  2,418.3
      institutions, IRS (1)
 2    Less: Nonprofit revenue         544.2    587.6     647.5    711.3
      recorded by the IRS not
      included in nonprofit
      institution income and
      receipts from sales
 3      Capital gains or losses        51.2     65.8      96.8    111.3
 4      Adjustment for different       15.0     15.4      16.2     17.4
        accounting periods
 5      Nonresident institutions       21.8     21.2      22.1     23.6
 6      Government hospitals           54.3     61.1      84.1    109.1
        and schools (2)
 7      Other out-of-scope            315.0    335.1     337.3    356.9
        activity (3)
 8      Transfer receipts from         86.9     88.9      90.9     93.0
        nonprofit institutions (4)
 9    Plus: Nonprofit institution      63.7     66.6      69.8     73.1
      income not recorded
      by the IRS
10      Religious organizations (5     60.8     62.8      66.0     68.9
11      Other organizations             4.2      4.7       5.1      5.6
12      Other accounting               -1.3     -0.8      -1.4     -1.4
        differences (6)
13    Equals: IRS-derived           1,564.8  1,640.1   1,685.9  1,780.1
      nonprofit institution
      income and receipts
      from sales
14    Nonprofit institution           309.6    355.9     346.3    371.6
      income, NIPAs (7)
15    Plus: Receipts from             861.7    895.0     919.1    956.8
      sales of goods and
      services by nonprofit
      institutions, NIPAs (8)
16    Equals: BEA-derived           1,171.2  1,250.8   1,265.4  1,328.4
      nonprofit institution
      income and receipts
      from sales
17        Gap, IRS less BEA           393.6    389.3     420.5    451.7
          nonprofit institution
          income and receipts
          from sales
18    Expenses of nonprofit         1,933.0  2,010.8   2,090.2  2,204.8
      institutions, IRS (1)
19    Less: Nonprofit institution     637.2    652.3     670.9    724.7
      expenses recorded by the
      IRS not included in gross
      output of nonprofit
      institutions and current
      transfer payments
20      Adjustment for different       16.0     16.3      16.7     18.0
        accounting periods
21      Nonresident institutions       21.3     22.5      23.4     24.6
22      Government hospitals          173.0    171.6     187.7    218.3
        and schools (2)
23      Other out-of-scope            347.7    360.8     359.9    379.1
        activity (3)
24      Transfer payments to           86.9     88.9      90.9     93.0
        nonprofit institutions (4)
25      Capital consumption            -7.7     -7.8      -7.7     -8.3
        adjustment (9)
26    Plus: Gross output of            54.6     57.2      61.1     65.1
      nonprofit institutions and
      current transfer payments
      not recorded by the
      IRS
27      Religious organizations (5     61.1     65.1      68.2     72.0
28      Other organizations             3.1      3.3       3.5      3.8
29      Adjustment for other           -9.5    -11.2     -10.7    -10.6
        accounting differences (10
30    Equals: IRS-derived           1,350.5  1,415.7   1,480.3  1,545.3
      gross output of nonprofit
      institutions and
      current transfer
      payments
31    Gross output of nonprofit     1,173.5  1,236.5   1,271.7  1,322.4
      institutions, NIPAs (11)
32    Plus: Nonprofit institution     107.8    112.8     112.5    121.6
      current transfer payments,
      NIPAs (12)
33    Equals: BEA-derived           1,281.3  1,349.3   1,384.3  1,444.0
      gross output of
      nonprofit institutions
      and current transfer
      payments
34        Gap, IRS less BEA            69.2     66.4      96.0    101.3
          gross output of
          nonprofit institutions
          and current
          transfer payments

Line                                2015      2016      2017      2018

 1    Revenue of nonprofit          2,481.4   2,626.4   ---       ---
      institutions, IRS (1)
 2    Less: Nonprofit revenue         641.3     690.0   ---       ---
      recorded by the IRS not
      included in nonprofit
      institution income and
      receipts from sales
 3      Capital gains or losses        55.6      66.6   ---       ---
 4      Adjustment for different       17.6      18.4   ---       ---
        accounting periods
 5      Nonresident institutions       24.2      25.6   ---       ---
 6      Government hospitals           88.9      97.1   ---       ---
        and schools (2)
 7      Other out-of-scope            360.0     385.0   ---       ---
        activity (3)
 8      Transfer receipts from         95.0      97.2   100.9     104.9
        nonprofit institutions (4)
 9    Plus: Nonprofit institution      76.3      79.4   ---       ---
      income not recorded
      by the IRS
10      Religious organizations (5     71.2      73.4   ---       ---
11      Other organizations             6.4       7.2   ---       ---
12      Other accounting               -1.3      -1.1   ---       ---
        differences (6)
13    Equals: IRS-derived           1,916.4   2,015.8   ---       ---
      nonprofit institution
      income and receipts
      from sales
14    Nonprofit institution           381.8     408.2    422.5     435.1
      income, NIPAs (7)
15    Plus: Receipts from           1,011.8   1,065.5  1,107.8   1,154.9
      sales of goods and
      services by nonprofit
      institutions, NIPAs (8)
16    Equals: BEA-derived           1,393.6   1,473.7  1,530.3   1,590.0
      nonprofit institution
      income and receipts
      from sales
17        Gap, IRS less BEA           522.8     542.1   ---       ---
          nonprofit institution
          income and receipts
          from sales
18    Expenses of nonprofit         2,331.4   2,463.4   ---       ---
      institutions, IRS (1)
19    Less: Nonprofit institution     753.5     790.3   ---       ---
      expenses recorded by the
      IRS not included in gross
      output of nonprofit
      institutions and current
      transfer payments
20      Adjustment for different       19.3      20.0   ---       ---
        accounting periods
21      Nonresident institutions       25.9      27.1   ---       ---
22      Government hospitals          230.4     240.5   ---       ---
        and schools (2)
23      Other out-of-scope            391.2     414.1   ---       ---
        activity (3)
24      Transfer payments to           95.0      97.2    100.9     104.9
        nonprofit institutions (4)
25      Capital consumption            -8.3      -8.5     -8.6      -9.6
        adjustment (9)
26    Plus: Gross output of            65.9      69.3   ---       ---
      nonprofit institutions and
      current transfer payments
      not recorded by the
      IRS
27      Religious organizations (5     73.9      77.0   ---       ---
28      Other organizations             4.1       4.4   ---       ---
29      Adjustment for other          -12.1     -12.1    -12.3     -13.5
        accounting differences (10
30    Equals: IRS-derived           1,643.8   1,742.4   ---       ---
      gross output of nonprofit
      institutions and
      current transfer
      payments
31    Gross output of nonprofit     1,383.2   1,463.0  1,521.6   1,597.9
      institutions, NIPAs (11)
32    Plus: Nonprofit institution     127.7     133.1    139.4     144.5
      current transfer payments,
      NIPAs (12)
33    Equals: BEA-derived           1,510.9   1,596.1  1,660.9   1,742.3
      gross output of
      nonprofit institutions
      and current transfer
      payments
34        Gap, IRS less BEA           132.9     146.3   ---       ---
          gross output of
          nonprofit institutions
          and current
          transfer payments

Legend / Footnotes:
(1.) For 1996, includes an adjustment to account for some classes of
tax-exempt institutions not included in the IRS statistics.
(2.) Primarily reflects adjustment for differences between IRS and BEA
in sector definitions and in treatment of scholarships and fellowships.
(3.) Includes activities of nonprofit institutions serving business,
unrelated sales, secondary sales, and sales to business, government,
and the rest of the world.
(4.) Includes grants and allocations made by nonprofit institutions
that indirectly support households through the support of other
nonprofit institutions, plus their payments to affiliates.
(5.) Reflects partial coverage in the IRS statistics.
(6.) Consists of imputed interest received for depositor and insurance
services, net insurance settlements, and capital consumption adjustment
for rental income.
(7.) Estimates of income and outlays of nonprofit institutions serving
households are provided in table 2.9.
(8.) Equals table 2.9, line 68.
(9.) IRS-reported capital consumption allowance less BEA-estimated
consumption of fixed capital for structures and for equipment and
software of nonprofit institutions serving households.
(10.) Consists primarily of financial services furnished without
payment for depositor and insurance services, less expenditures for
computer software investment.
(11.) Equals table 2.9, line 58.
(12.) Equals table 2.9, line 78.
IRS Internal Revenue Service
NIPAs National income and product accounts
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Publication:Survey of Current Business
Date:Dec 1, 2019
Words:1309
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