​2016 Statistics of Income Program Documentation: Data Items by Forms and Schedules


This document is now available on SOI’s Tax Stats Web page and contains the Federal tax forms, schedules, and information documents selected for SOI’s Tax Year 2016 studies. It is organized in the following two parts:

  • Individual and Tax Exempt studies include data related to the Form 1040 Individual Income Tax Return series, as well as data on sales of capital assets and an extensive program that connects income tax returns with information documents filed by third parties. The studies also include data collected for estate and gift taxes, tax-exempt organizations, and tax-exempt bonds.
  • Corporation, Partnership, and International studies focus on data collected from the Form 1120 series, SOI’s partnership program, as well as information collected from international filers.

SOI works in collaboration with data users both inside and outside of the Federal Government to develop the information collected for each SOI study. SOI bases most of its programs on stratified samples of returns for which data are collected prior to IRS audits; therefore, the data represent information as originally reported by taxpayers. Each tax form included in the SOI program is represented in this volume. The specific data items captured for each study are indicated on facsimiles of the forms and schedules. Data from certain forms and schedules are collected periodically, rather than annually. For this reason, the contents of this document will vary somewhat from year to year.

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Charitable Solicitation – Initial State Registration

Approximately 40 states have enacted charitable solicitation statutes. Although specifics vary, state statutes usually require organizations to register with the state before they solicit the state’s residents for contributions. In most states, certain organizations are specifically excluded or exempt from the registration requirements. Although most states exempt similar types of organizations, specific exemptions vary from state to state.

For example, in Pennsylvania, the Pennsylvania Solicitation of Funds for Charitable Purposes Act requires charities to register before they solicit contributions in the state. Bona fide religious institutions and organizations of law enforcement personnel, firefighters, and other persons who protect the public safety are excluded from the state’s requirements if they meet certain criteria.  In addition, educational institutions, hospitals, veteran’s organizations, volunteer firemen organizations, ambulance associations, rescue squad associations, public nonprofit library associations, senior citizens centers, nursing homes, and parent-teacher associations are exempt if they meet certain criteria.  Finally, organizations receiving annual contributions of $25,000 or less are exempt from the Pennsylvania registration requirements as long as they don’t compensate anyone to conduct solicitations.

For more information see Emerson, State Charitable Solicitation Statutes.

Visit your state website to find information on state registration requirements for charities, taxation, information for employers, and more.


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