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Nonprofit and Voluntary Sector Quarterly
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Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures

Comparing IRS 990 and IRS 990-T Data

Michelle H. Yetman

University of California, Davis

Robert J. Yetman

University of California, Davis

Brad Badertscher

University of Notre Dame

The topic of nonprofit commercialization has received increased attention from various groups including donors, regulators, and researchers. Perhaps the most commercial of all activities undertaken by nonprofits are those considered to be so far removed from an organization's exempt mission that the Internal Revenue Services (IRS) considers them to be taxable. Examination of these taxable activities can provide unique and valuable insights into the effects of purely commercial activities on nonprofit behavior. Nonprofits report their taxable activities on the confidential IRS 990-T. Although some information on taxable activities is reported on the publicly available IRS 990, unavailability of the IRS 990-T has prevented prior examination of its accuracy and reliability. Using a unique data set of otherwise confidential IRS 990-Ts, the authors calibrate the reliability of taxable activities as reported on the IRS 990, providing a roadmap for researchers to follow when examining nonprofits' taxable activities using publicly available data.

Key Words: nonprofit commercialization • unrelated business activities • IRS 990 • IRS 990-T • unrelated business income tax

This version was published on February 1, 2009

Nonprofit and Voluntary Sector Quarterly, Vol. 38, No. 1, 95-116 (2009)
DOI: 10.1177/0899764008315878
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